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All Journal Student Scientific Creativity Journal
Bima Rahma Wiguna
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Arts Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Pengaruh Kompleksitas Tugas, Independensi Dan Pengetahuan Auditor Terhadap Audit Judgment Dikantor BPKP Sumatra Barat Annisa Annisa; Bima Rahma Wiguna
Student Scientific Creativity Journal Vol. 1 No. 3 (2023): Mei : Student Scientific Creativity Journal
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/sscj-amik.v1i3.1457

Abstract

Audit judgment is the auditor's personal judgment or opinion in responding to information that influences decisions that affect audit evidence documents and the auditor's opinion on the financial statements of an entity. As a cognitive process, audit judgment is a decision-making behavior. Accountants are often faced with decisions that are not in accordance with generally accepted ethical standards or accounting principles. This research aims to find out and analyze how much influence task complexity (X1), independence (X2) and auditor knowledge (X3) have on audit judgment (Y) at the BPKP office of West Sumatra Province. analysis technique used multiple linear regression. based on research (X1), (X2) has no effect while (X3) has an effect on audit judgment.
Co-Authors Annisa Annisa