Open AccessAnalisis Faktor –Faktor Yang Mempengaruhi Audit Judgment Pada Auditor ( Studi Kasus Pada Badan Pemeriksa Keuangan (BPK) Republik Indonesia)
Author(s) -
Wulan Wahyuni Rossa Putri,
Sudradjat Sudradjat,
Jasmadeti Jasmadeti
Publication year - 2020
Publication title -
riset
Language(s) - English
Resource type - Journals
eISSN - 2797-4057
pISSN - 2656-7113
DOI - 10.35212/riset.v2i1.45
Subject(s) - nonprobability sampling , audit , obedience , psychology , accounting , population , test (biology) , business administration , social psychology , business , demography , sociology , paleontology , biology
The purpose of this study is to analize factor – factor such as auditor experience and obedience pressure can be influence to audit judgment. This research is quantitative research, the data used in this study is primary data by distributing questionnaires to BPK Jakarta. Data is processed using the help of SPSS 25.
Population in this study were auditor who work in the BPK Jakarta. Questionnaires were distributed as many as 202 questionnaires, The samples selected by purposive sampling. The data analysis used methods to prove the hypothesis are classic assumptions test, multiple regression models.
This Study result that auditor experience has no effect on audit judgment, but obedience pressure has a significant effect on audit judgment.