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All Journal Jurnal Akuntansi dan Ekonomika
Rahmatul Fauziah
Universitas Muhammadiyah Riau
Economics, Econometrics & Finance

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Determinan Audit Judgment Auditor Di Masa Pandemi Covid-19 Agustiawan Agustiawan; Rama Gita Suci; Rahmatul Fauziah
Akuntansi & Ekonomika Vol 11 No 2 (2021): Jurnal Akuntansi dan Ekonomika
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v11i2.2776

Abstract

The purpose of this study was to partially examine the effect of compliance pressure, time budget pressure, and auditor experience on audit assessments during the Covid-19 Pandemic. Sampling in this study using non-probability sampling with saturated samples. Respondents in this week's study were auditors of new public accounting firms. This research method is a quantitative method. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that compliance pressure, time budget pressure, and auditor experience each have an effect on audit assessments during the Covid-19 pandemic.
Co-Authors Agustiawan Agustiawan Rama Gita Suci