Eka Putri, Winda (2018) Pengaruh tekanan ketaatan, pengalaman audit, kompleksitas tugas dan independensi terhadap audit judgment. Undergraduate thesis, STIE PERBANAS SURABAYA.
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Abstract
The case of audit failure in recent decades has led to a crisis of public confidence in the inability of the public accounting profession to audit financial statements. This crisis arises because it is quite a lot of financial statements of a company that gets unqualified opinion, but it went bankrupt after the opinion was issued. The public accounting firm is responsible for auditing the historical financial statements published by all publicly listed companies, large corporations, and smaller companies and non-commercial organizations. A Public Accounting Firm will provide the task and authority to the auditor to examine and audit the financial statementsThis study aims to determine what factors that may affect the auditor in making judgment. This study uses primary data in sampling and using multiple linear regression test in hypothesis testing. The results showed that the pressure of obedience did not affect audit judgment, while audit experience, task complexity and independence had an effect on audit judgment. Keywords :audit judgment, pressure, audit experience, task complexity, independence.
| Item Type: | Thesis (Undergraduate) |
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| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | Perpustakaan Universitas Hayam Wuruk Perbanas |
| Date Deposited: | 25 Oct 2018 04:15 |
| Last Modified: | 25 Oct 2018 04:15 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/3484 |
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