Article Per Year (5 Year)
p-Index From 2021 - 2026
6.058
P-Index
This Author published in this journals
All Journal ETIKONOMI Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Jurnal Manajemen Bisnis Kompak : Jurnal Ilmiah Komputerisasi Akuntansi JDM (Jurnal Dinamika Manajemen) Infestasi Journal of Accounting and Investment Benefit: Jurnal Manajemen dan Bisnis DERIVATIF Jurnal Agribisnis Management Analysis Journal Jurnal Akuntansi dan Pajak AKUNTANSI DEWANTARA Jurnal Manajemen & Keuangan Journal of Accounting Science BERDIKARI : Jurnal Inovasi dan Penerapan Ipteks SAR (Soedirman Accounting Review): Journal of Accounting and Business J-MAS (Jurnal Manajemen dan Sains) Distribusi Shirkah: Journal of Economics and Business YUME : Journal of Management JENIUS (Jurnal Ilmiah Manajemen Sumber Daya Manusia) International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ekonomi Manajemen Sistem Informasi Jurnal Ilmiah Edunomika (JIE) Budimas : Jurnal Pengabdian Masyarakat Airlangga Journal of Innovation Management Jurnal Ilmu Manajemen Advantage Proceedings Series on Social Sciences & Humanities Jurnal Ekonomi dan Bisnis Digital (MINISTAL) East Asian Journal of Multidisciplinary Research (EAJMR) Indonesian Journal of Business Analytics (IJBA) Journal of Finance and Business Digital (JFBD) Journal of Accounting and Finance Management (JAFM) Master: Jurnal Manajemen dan Bisnis Terapan Asian Journal of Management Analytics Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Islamic Economics Lariba PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Paradoks : Jurnal Ilmu Ekonomi Jurnal Ekonomi Bisnis Antartika Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah JURNAL MANAJEMEN DAN BISNIS INDONESIA
Maulida Nurul Innayah
Universitas Muhammadiyah Purwokerto
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 63 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Journal of Accounting Science

 1 
Obedience Pressure, Professional Ethics, Attitude of Skepticism and Independence Towards Audit Judgment: Tekanan Ketaatan, Etika Profesi, Sikap Skeptis dan Independensi Terhadap Keputusan Audit Pratama, Bima Cinintya; Ahmad, Zulfikar Ali; Innayah, Maulida Nurul
Journal of Accounting Science Vol. 2 No. 2 (2018): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v2i2.1238

Abstract

This study investigates the interaction effects of obedience pressure, professional ethics, skepticism attitude, and auditor independence towards audit judgment taken by auditors. Total samples of fifty-four Masters of Accounting and Professional Program in Accounting students were provided with a set of questionnaire to see their perceptions of audit judgments. The sample was conducted by convenience sampling method. Analyses of the data using multiple regression found that obedience pressure, professional ethics, and auditor independence significantly affect audit judgment taken by auditors. While, skepticism attitude was not significantly affect audit judgment. We argue that this was because many of our respondents were not having experience as a real auditor so that they did not have audit knowledge well enough that may affect their judgments.
Co-Authors Agung Miftahuddin, Muchammad Ainun Nizmah, Kemala Akhmad Darmawan Akhmad Darmawan Akhmad Darmawan Alfalisyado Alfato Yusnar Kharismasyah Amrizah Kamaluddin Anatasya , Putri Syifa Arini Hidayah Arini Hidayah, Arini Aryoko, Yudhistira Pradhipta Asih, Faisyah Yuli Awalia, Melani Azizah, Farinda Hauna Bagis, Fatmah Bima Cinintya Pratama Bintang Putra Fauzi Bondan Pradiptasani Suryawan Dian Larasati Dyandra Viorica Ivonilenia Fatmah Bagis Fitriati, Azmi Frida Utami, Restu Hardiyanto Wibowo Hardiyanto Wibowo Hardiyanto Wibowo, Hardiyanto Haryanto, Totok Hengky Widhiandono, M.Si. S.E. Hermin Endratno Herni Justiana Astuti Imaniar Zahwa, Tiara Indriana Putri Karin Maharani Sasongko Kharismasyah, Alfato Yusnar M Agung Miftahudin M Makhrus M. Agung Miftahuddin Maharani, Wilia Krisna Mamduh M. Hanafi Mastur Mujib Ikhsani Miftahuddin, Muchammad Agung Miftahul Furqon Muhamad Satria Mediansyah Muhammad Arfani Zaidan Muhammad Fuad Naelati Tubastuvi Naelati Tubastuvi Nawalin Nazah Nirvananda, Anandita Nurfiani, Aisah Nurul Nur Aeni Petra, Dany Nofrizal Pradana, Arkan Ananta Pradhipta, Yudhistira Pratami, Naturi Diah Pratiwi, Kurnia Anggi Purnadi Purnadi Purnadi, Purnadi Qory Diana Lita Ragil Danu Saputra Rahayu, Ega Yufitra Rahmawati, Ika Yustina Randikaparsa, Irawan Refaldy Barry Saputra Restu Frida Utami Retnaningrum, Maharani Rifka Utami Arofah Sahulata, Hanastasya Saiful Arif, Muhammad Salsabilla, Syaefa Intan Sasongko, Karin Maharani Shabrina Zusryn, Alyta Shukriah Saad Siti Syaqilah Hambali Suyoto Suyoto Suyoto Syaefa Intan Salsabilla syafa’at, Faizal Tiarto, Ahlan Gema Wida Purwidianti Widyaningtyas, Dian Wulan, Zani Nawang Wulandari, Nur Apni Yustina Rahmawati, Ika Zaen, Mudrikah Zaharani, Lisa Cahya Zahra, Hakimatuz Zulfikar Ali Ahmad Zulfikri, Moh. Danar