Hita Akuntansi dan Keuangan
Vol 2 No 3 (2021): Hita Akuntansi dan Keuangan

PENGARUH SELF EFFICACY, SENIORITAS AUDITOR DAN REWARD TERHADAP AUDIT JUDGMENT

Ni Luh Putu Listya Sari (Universitas Hindu Indonesia)
I Made Endra Lesmana Putra (Universitas Hindu Indonesia)



Article Info

Publish Date
26 Jul 2021

Abstract

This study was intended to test the effect of self-efficacy, auditor seniority and reward on audit judgment. This study collected main data using a questionnaire that was distributed directly to respondents. The subjects of this study were auditors who worked at KAP in Bali Province which were registered in the IAPI Directory in 2019. The sampling method used in this study was purposive sampling technique. 70 questionnaires have been distributed and 55 questionnaires can be used for further analysis. The analysis technique used in this research is multiple linear regression analysis. The conclusion in this study is that self-efficacy has a positive effect on audit judgment, auditor seniority has no significant effect on audit judgment and reward has a positive effect on audit judgment.

Copyrights © 2021






Journal Info

Abbrev

HAK

Publisher

Subject

Economics, Econometrics & Finance

Description

- Akuntansi - Budaya - Akuntansi - Agama - Akuntansi - Pendidikan - Akuntansi - Pasar Modal - Akuntansi Forensik - Akuntansi Keprilakuan - Akuntansi Lingkungan - Akuntansi Manajemen - Akuntansi Perpajakan - Auditing - Akuntansi Sektor Publik - Akuntansi Keuangan - Sistem Informasi ...