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description Journal article public Jurnal Ekonomi Syariah, Akuntansi, dan Perbankan

Pengaruh Etika Profesi, Tekanan Anggaran Waktu, Pengalaman dan Keahlian Audit terhadap Audit Judgment (Studi Empiris pada Kantor Akuntan Publik Kota Medan)

Cici Dewi Sari Murni
Published Июнь 2020

Abstract

This study aims to empirically examine the influence of Professional Ethics, Time Budget Pressure, Experience and Expertise Audit either partially or simultaneously toward Audit Judgment. This study used a causal associative approach. The population of this research is all auditors who work in public accounting firm in the city of Medan. Tests conducted on a sample of 60 auditors. Data collection using the questionnaire with survey directly method to the auditor who worked on the public Accountant Office in the city of Medan. Data analysis techniques using descriptive statistics, the classical assumption test, multiple linear regression analysis, hypothesis testing, and analysis of determinant coefficient. The results showed Professional Ethics, Time Budget Pressure, Experience Audit partially no significant influence toward Audit Judgment. While the Expertise  Audit  partially significant influence toward Audit Judgment. The results also showed that the the Professional Ethics, Time Budget Pressure, Experience and Expertise  Audit simultaneously significant influence toward Audit Judgment. Keyword: Professional Ethics, Time Budget Pressure, Experience, Expertise  Audit and Audit Judgment.  

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