Media Riset Bisnis Ekonomi Sains dan Terapan
Vol 1, No 4 (2023): Media Riset Bisnis Ekonomi Sains dan Terapan

PENGARUH SELF EFFICACY, INDEPENDENSI DAN TEKANAN ANGGARAN WAKTU TERHADAP AUDIT JUDGMENT

Hendrawan, Agus (Unknown)
Dirmawan, Muhamad Reza (Unknown)



Article Info

Publish Date
20 Dec 2023

Abstract

This study aims to determine the effect of Self Efficay, Independence and Time Budget Pressure on Audit Judgment. this research is included in the type of quantitative research using primary data with a survey method in the form of distributing questionnaires to public accounting firms in the South Jakarta area. The sampling technique used was non-probability sampling. This research data testing was processed using SMART-PLS version 4.0 as a data analysis tool. The results of this study indicate that (1) self efficacy has a positive and significant effect on audit judgment, (2) independence has a positive and significant effect on audit judgment, (3) time budget pressure has a positive and significant effect on audit judgment, (4) self efficacy, independence and time budget pressure together have a positive and significant effect on audit judgment.Keywords : Self Efficacy, Independence, Time Budget Pressure, and Audit Judgment

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Journal Info

Abbrev

mrbest

Publisher

Subject

Computer Science & IT Economics, Econometrics & Finance Education Other

Description

MRBEST merupakan jurnal ilmiah yang diterbitkan dan dikelola oleh Taksasila Edukasi Insani (TeiN), mempublikasikan artikel berbahasa Indonesia dengan tema yang terkait dengan bidang Bisnis, Ekonomi, Sains, dan Terapan. Terbit 4 kali dalam setahun, yaitu pada bulan Desember, Maret, Juni dan September ...