Pengaruh Pengalaman Auditor, Kompleksitas Tugas, Dan Tekanan Ketaatan Terhadap Pertimbangan Audit

Fuad, Ariani Sri Julianingsih (2015) Pengaruh Pengalaman Auditor, Kompleksitas Tugas, Dan Tekanan Ketaatan Terhadap Pertimbangan Audit. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aims to determine the effect of auditor experience, the complexity of the task and the pressure of obedience on audit judgment. The population in this study were all the auditors that working on the public accounting firm which registered as a member of the bond of Indonesian public accountant in Palembang City. The research sample defined by using total sampling method. The samples obtained from 37 auditors. The analysis method that used in this research is multiple regression linear. The results of this study showed that auditor experience does not affect the audit judgment. Meanwhile, the complexity of the task and the pressure of obedience affect the audit judgment.

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