STATERA: Jurnal Akuntansi dan Keuangan
Vol 1 No 2 (2019)

Apakah Audit Judgment Dipengaruhi oleh Ukuran Perusahaan, Tekanan Ketaatan, dan Pengetahuan Auditor?

Winda Apriliastuty (Universitas PGRI Madiun)
Supri Wahyudi Utomo (Universitas PGRI Madiun)
Nur Wahyuning Sulistyowati (Universitas PGRI Madiun)



Article Info

Publish Date
25 Oct 2019

Abstract

This study aims to examine the effect of company size, compliance pressure, and auditor knowledge on audit judgment. This type of research is quantitative research. The sampling technique was purposive sampling with a sample of 18 companies 56 financial statements. The data analysis technique used in this study is a statistical regression using the IBM SPSS Statistics version 22 program. The results show that: obedience pressure and auditr knowledge influence audit judgment because obedience pressure is influenced by the client and the senior auditor and the level of knowledge influence judgment given the auditor. The size of the company does not affect audit judgment because a small amount of assets does not affect the evaluation results of the auditor's judgment.

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Journal Info

Abbrev

statera

Publisher

Subject

Economics, Econometrics & Finance

Description

STATERA, Jurnal Akuntansi dan Keuangan adalah publikasi ilmiah untuk tema kajian dalam keilmuan akuntansi dan keuangan. STATERA, Jurnal Akuntansi dan Keuangan dipublikasikan dua kali dalam setahun pada bulan April dan Oktober oleh Program Studi Akuntansi, Fakultas Ekonomi, Bisnis dan Ilmu Sosial, ...