PENGARUH PENGALAMAN AUDIT, TEKANAN KETAATAN DAN INDEPENDENSI TERHADAP AUDIT JUDGMENT (Studi Pada Kantor Akuntan Publik DKI JAKARTA)

Fitri Hani Fatunnisa, . (2020) PENGARUH PENGALAMAN AUDIT, TEKANAN KETAATAN DAN INDEPENDENSI TERHADAP AUDIT JUDGMENT (Studi Pada Kantor Akuntan Publik DKI JAKARTA). Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study aims to find empirical evidence and analyze the significant influence of audit experience, compliance pressure and independence of Audit Judgment. The sample used in this study were senior auditors, partners and managers working for public accounting firms in Jakarta which were listed in the Public Accountants Office Directory published by the Indonesian Institute of Certified Public Accountants (IAPI) in 2019. Sampling was done randomly and obtained as many as 90 respondents. The analysis technique used in this study is PLS program with a significant level of 5%. The results of this study were obtained as follows: audit experience and independence significantly influence Audit Judgments, whereas compliance pressure does not significantly influence Audit Judgments.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil : 1610112028] [Pembimbing : Wahyu Ari Andriyanto] [Penguji 1 : Lidya Primta Surbakti] [Penguji 2 : Hamrul]
Uncontrolled Keywords: Audit Experience, Compliance Pressure, Independence and Audit Judgment
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HB Economic Theory
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
H Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Fitri Hani Fatunnisa
Date Deposited: 13 Jan 2022 07:00
Last Modified: 13 Jan 2022 07:00
URI: http://repository.upnvj.ac.id/id/eprint/8198

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