E-JURNAL AKUNTANSI
Vol 20 No 1 (2017)

PENGARUH KOMPLEKSITAS TUGAS, TEKANAN KETAATAN DAN SENIORITAS AUDITOR PADA AUDITOR JUDGMENT

Ni Luh Putu Nuarsih (FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS UDAYANA)
I Made Mertha (FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS UDAYANA)



Article Info

Publish Date
14 Jul 2017

Abstract

The auditor's judgment is the decision-making audit by an auditor based on ideas, opinions or estimates of information from the audit evidence is influenced by technical and nontechnical factors that the auditor is able to certify the fairness of the financial statements. The complexity of the task, the pressure obedience and seniority auditors are technical and nontechnical factors are considered may affect the auditor's judgment. The purpose of this study was to examine the influence of the complexity of the task, the pressure obedience and seniority auditor in the auditor's judgment. The samples used in the study 35 respondents to the sampling method is non-probability sampling technique is purposive sampling. Methods of data collection is done by questionnaire. This study using multiple linear regression analysis. The results obtained are the complexity of the task, obedience and seniority auditor pressure effect on the auditor's judgment.

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...