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Roma Dhona Elvira
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Economics, Econometrics & Finance

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a Analysis of The Factors Affecting Audit Judgment (study in the Jambi Provincial BPK Representative Auditor) Roma Dhona Elvira
Jurnal Akuntansi Vol 7 No 2 (2019): JURNAL AKUNTANSI VOL. 7 NO. 2 DESEMBER 2019
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (300.26 KB) | DOI: 10.26460/ja.v7i2.970

Abstract

ABSTRACT: This study aims to provide evidence of whether it influences: 1)the pressure of obedience to the Audit Judgment on the BPK RI Representative of the Province of Jambi, 2)the complexity of the task of the Audit Judgment on the BPK RI Representative of Jambi Province, 3)the audit experience of the Audit Judgment on the auditor RI BPK Representative of Jambi Province, 4)audit expertise on Audit Judgment on BPK RI Representatives of Jambi Province Representatives, and 5)time budget pressure on Audit Judgment on RI BPK auditors Representative of Jambi Province. This research is in the form of quantitative research. The sample used was 40 respondents. The method of data collection was done by questionnaire. The data analysis technique used is multiple linear regression analysis techniques. The results obtained are obedience pressure, task complexity, time budget pressure does not affect the audit judgment BPK RI auditor Representative of Jambi Province. While the audit experience and audit expertise have an influence on audit judgment on the BPK RI auditor Representative of Jambi Province. Keywords: Audit Judgment, Compliance Pressure, Task Complexity, Audit Experience, Audit Skills, Time Budget Pressure
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