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All Journal Jurnal Ekonomi Pembangunan ETIKONOMI Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Jurnal Manajemen Terapan dan Keuangan 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 Jurnal Maneksi (Management Ekonomi Dan Akuntansi) AKUNTANSI DEWANTARA Jurnal Manajemen & Keuangan Journal of Accounting Science JURNAL MANAJEMEN MOTIVASI BERDIKARI : Jurnal Inovasi dan Penerapan Ipteks Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business J-MAS (Jurnal Manajemen dan Sains) Distribusi Owner : Riset dan Jurnal Akuntansi Shirkah: Journal of Economics and Business YUME : Journal of Management Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship Profit : Jurnal Kajian Ekonomi dan Perbankan Syariah International Journal of Economics, Business and Accounting Research (IJEBAR) 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 IIJSE Jurnal Ekonomi Bisnis Antartika Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Ekonomi, Manajemen, Akuntansi JURNAL MANAJEMEN DAN BISNIS INDONESIA
Maulida Nurul Innayah
Universitas Muhammadiyah Purwokerto
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture 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

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Journal : infestasi

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ANALYSIS OF FACTORS AFFECTING AUDITOR’S JUDGEMENTS: STUDY OF PUBLIC ACCOUNTING FIRM AUDITORS IN YOGYAKARTA Bima Cinintya Pratama; Maulida Nurul Innayah
InFestasi Vol 15, No 1 (2019): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v15i1.5479

Abstract

Audit judgment is necessary because the audit cannot be conducted on all of the evidence. These evidence is used to express an opinion on the audited financial statements, so it can be said that the audit judgment also determining the outcome of the audit. This study aims to identify and analyze the factors that affect the auditor’s judgment in doing audit. This research was explorative research. The research methodology used in this research was factor analysis method. Technique used in collecting the data was questionnaire technique. The questionnaires were delivered to 72 auditors in public accounting firms in Yogyakarta. Fifty-six questionnaires (78%) were returned complete and could be processed. The results of the data analysis show that the auditor’s judgments in doing audit are influenced by factors of audit tenure, risk, professionalism, and attitude. Audit tenure becomes the dominant factor because it has the largest eigenvalues of 6.240. The implications of this study is that public accounting firms are expected to be aware to the audit tenure so close relationship will not exist that would affect the independence and objectivity of the auditor.
Co-Authors Ainun Nizmah, Kemala Aji Sugiarto Akhmad Darmawan Akhmad Darmawan Akhmad Darmawan Al Mubarik, Aenad Alfalisyado Alfato Yusnar Kharismasyah Alfato Yusnar Kharismasyah Amalia Romadhani Amrizah Kamaluddin Ana Dwi Setyaning Anatasya , Putri Syifa Anggara, Ali Akbar Anggita Nur Reza Aqila Jihan Putri Rahardin Arini Hidayah Arini Hidayah, Arini Aryoko, Yudhistira Pradhipta Asih, Faisyah Yuli Astuti, Hernia Justiana Bagis, Fatmah Bima Cinintya Pratama Bintang Putra Fauzi Bondan Pradiptasani Suryawan Cahyani, Ica Dwi Dian Larasati Dian Widyaningtyas Dyandra Viorica Ivonilenia Ega Yufitra Rahayu Eka Yuli Purwita Elda Nur Fadillah Erny Rachmawati Farinda Hauna Azizah Fatmah Bagis Fitriati, Azmi Ghilang Ardiansyah Pratama Putra Hardiyanto Wibowo Hardiyanto Wibowo Hardiyanto Wibowo, Hardiyanto Hengky Widhiandono, M.Si. S.E. Hermin Endratno Herni Justiana Astuti Herni Justiana Astuti Herni Justiana Astuti Imaniar Zahwa, Tiara Indriana Putri Karin Maharani Sasongko Kharismasyah, Alfato Yusnar Lestari, Via Okti Lisa Cahya Zaharani Luthfi Zamakhsyari M Agung Miftahudin M Makhrus M. Agung Miftahuddin Maharani, Wilia Krisna Mamduh M. Hanafi Mastur Mujib Ikhsani Meydy Fauziridwan Miftahuddin, Muchammad Agung Miftahul Furqon Muchammad Agung Miftahuddin Muhammad Arfani Zaidan Muhammad Fuad Naelati Tubastuvi Naelati Tubastuvi Nawalin Nazah Nirvananda, Anandita Nur Apni Wulandari Nurfiani, Aisah Nurul Nur Aeni Petra, Dany Nofrizal Pradana, Arkan Ananta Pradhipta, Yudhistira Pratami, Naturi Diah Purnadi Purnadi Purnadi, Purnadi Qory Diana Lita Ragil Danu Saputra Rahmawati, Ika Yustina Refaldy Barry Saputra Restu Frida Utami Retnaningrum, Maharani Reza Dwi Fauzhi Rifka Utami Arofah Rifqi Akmal Zein Sahulata, Hanastasya Salsabilla, Syaefa Intan Sasongko, Karin Maharani Shabrina Zusryn, Alyta Shukriah Saad Siti Kholifah Siti Syaqilah Hambali Suyoto Suyoto Suyoto Suyoto Suyoto Syaefa Intan Salsabilla syafa’at, Faizal Tiarto, Ahlan Gema Tri Septin Muji Rahayu, Tri Septin Wida Purwidianti Wida Purwidianti Widyaningtyas, Dian Wulan, Zani Nawang Yudhistira Pradhipta Aryoko Yustina Rahmawati, Ika Zaen, Mudrikah Zahra, Hakimatuz Zulfa Putri Kasuwardani Zulfa Suhailah Zulfikar Ali Ahmad Zulfikri, Moh. Danar