AKUNTABILITAS
Vol. 17 No. 1 (2024)

PEMBUATAN AUDIT JUDGEMENT: SELF-EFFICACY, TEKANAN KETAATAN, KOMPLEKSITAS TUGAS DAN PENGALAMAN AUDITOR

Rahma, Yusro (Unknown)
Safrida, Melisa (Unknown)

Article Info

Publish Date
30 Dec 2024

Abstract

This study aimed to test hypothesis and produce empirical evidence regarding the influence of self-efficacy, obedience pressure, task complexity, and auditor experience on audit judgement making. The data research were gathered using a questionnaires distributed to 100 external auditors working at Public Accounting Firms registered in the Big 10. The results toward the data showed that self-efficacy have a negative effect on making audit judgements, obedience pressure have a negative effect on making audit judgements, task complexity have a positive effect on making audit judgements, and auditor experience have a positive effect on making audits judgement. 

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Journal Info
AKUNTABILITAS
Website

Abbrev

akuntabilitas

Publisher

Universitas Islam Negeri Syarif Hidayatullah Jakarta

Subject

Economics, Econometrics & Finance

Description

AKUNTABILITAS (ISSN 1979-858X; E-ISSN 2461-1190) is an Indonesian Accounting Journal published by the Department of Accounting, Faculty of Economic and Business, Syarif Hidayatullah State Islamic University. It specializes in Studies of Financial Accounting, Management Accounting, Sharia Accounting, ...