Mega Ayu Lestari
Faculty of Economics and Business - Trisakti University

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APAKAH BESARAN INSENTIF, KOMPLEKSITAS TUGAS, DAN PENGETAHUAN BERPENGARUH TERHADAP PERTIMBANGAN AUDIT? Mega Ayu Lestari; Hasnawati Zainal
Jurnal Akuntansi Trisakti Vol. 6 No. 2 (2019): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (5183.739 KB) | DOI: 10.25105/jat.v6i2.5475

Abstract

This research aims to examine and analyze the influence of work incentives, task complexity, and knowledge of auditors to audit judgment. This research is a qualitative research using primary data from the questionnaire. The sampling method used is convenience sampling, obtained with a sample of 144 auditor respondents from 21 Public Accountants Firm in DKI Jakarta Region registered in Directorate of Indonesian Institute of Certified Public Accountants. The data analysis technique is Structural Equation Model (SEM) based on Analysis Of Moment Structure (AMOS) with AMOS analysis tool 24. This research shows that work incentive and auditor's knowledge have positive and significant influence to audit judgment, while for task complexity has a negative and significant effect on audit judgment.