Jurnal Ilmiah ESAI
Vol 7 No 2 (2013)

Audit Opinions and Experiences Impact on Decision of Credit Analyst

Artie Arditha Rachman (Unknown)
Endang Asliana (Unknown)



Article Info

Publish Date
12 Jul 2018

Abstract

The aim of the research is to do empirical examination about the role of independent auditor opinion and credit analysts’ experience to the credit decision. Previous research had shown that audit opinion made by independent auditor influenced the decision made by credit analysts. Other research also shown that experience influenced the decision making process. Combining the two factors, this research shows the results supporting previous research. Each independent variables shows that the effect of audit opinion and credit analysts’ experience is statistically significant to the decision made by credit analysts’. The interaction between both variables also exists in this research.Key word: decision making, audit report, experience

Copyrights © 2013






Journal Info

Abbrev

ESAI

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal ESAI menerbitkan artikel penelitian dan studi konseptual Ekonomi. Jurnal ini diterbitkan oleh Jurusan Ekonomi dan Bisnis, Politeknik Negeri Lampung. Artikel penelitian yang dikirimkan ke jurnal Esai ini akan direview oleh 2 (dua) reviewer. Artikel penelitian yang diterima akan tersedia online ...