PENGALAMAN AUDIT SEBAGAI EKSPLANASI PERTIMBANGAN AUDITOR DENGAN MODERASI KREDIBILITAS KLIEN

Made Edy Septian Santosa (Program Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Udayana)
I Wayan Ramantha (Fakultas Ekonomi dan Bisnis Universitas Udayana)
Dewa Nyoman Badera (Fakultas Ekonomi dan Bisnis Universitas Udayana)

E-Jurnal Ekonomi dan Bisnis Universitas Udayana
VOLUME 04.NO.09.TAHUN 2015

Factor that can influence the judgment auditors evaluate evidence in an audit, among which are the auditors experience. But often the auditor is a difficult situation to determine when the credibility of the judgement of the client. This research was to obtain empirical evidence on the effect of audit experience on the effect of auditor’s judgement that further moderated client credibility. The testing of hypotheses in this research was done using analysis test interaction Moderated Regression Analysis (MRA). The hypotesis testing showed that audit experience have positive relationship to judgment auditor. While moderating influence is significant client credibility and strengthen the positive effect on the judgment auditor's of audit experience.