Pengaruh Pengalaman Audit, Tekanan Ketaatan, Tipe Kepribadian, Dan Tekanan Anggaran Waktu Terhadap Audit Judgment

Afrianti, Arinza Rifqah (2019) Pengaruh Pengalaman Audit, Tekanan Ketaatan, Tipe Kepribadian, Dan Tekanan Anggaran Waktu Terhadap Audit Judgment. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

Audit is a systematic process to obtain and evaluate the evidence of examination carried out. Auditor would make an audit report based on their judgments then bring their opinions out as the final process of their duty. The quality of judgments could represent how well the auditor’s performance. The more accurate of judgments that’s already made, the more correct the audit result is and the risk of having mistakes in giving opinions could also be avoided. The purpose of this study is to analyze the effect of audit experience, obediece pressure, type of personality, and time budget pressure on audit judgment. The number of samples analyzed in this study are 79 auditor’s from 21 Public Accounting Firms recorded in directory 2018 Indonesian Institute of Certified Public Accountants. The technique of sampling is purposive sampling and the technique analysis is Structural Equation Modelling Partial Least Square (SEM-PLS). These result indicate audit experience, obedience pressure, and time budget pressure have effect on audit judgment, while the type of personality has no effect on audit judgment. Keywords: Audit Judgment, Audit Experience, Obedience Pressure, Type of Personality, and Time Budget Pressure

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.45 - AUDITING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 09 Sep 2019 07:46
Last Modified: 30 Oct 2019 09:13
URI: http://eprints.perbanas.ac.id/id/eprint/4454

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