1 research outputs found
Pengaruh Pengalaman, Tekanan Ketaatan,Dan Pengetahuan Terhadap Audit Judgement Yang Diambil Oleh Auditor
This study aimed to analyze the impact of variable experience, pressure
obedience, and knowledge of auditors on the auditors judgment te study is to
examine auditors of CPA in Surakarta and Yogyakarta.
Data analysis method used in this research that includes data quality test
validity and reliability test, the classic assumption test, which consists of
normality test, multicollinearity, and heteroscedasticity test, test the hypothesis
that includes multiple regression analysis test, test the accuracy of the model,
statistical tests, and test detrminasi coefficient R².
From research 7 Public Accountant Office of Surakarta and Yogyakarta
obtained the number of samples that can be processed by 40 respondents. Based
on the analysis of data using multiple regression analysis test can be concluded
that the effect on the auditor's experience audit judgment, observance pressure
effect on audit judgment, affect the auditor's knowledge of audit judgment.
Keywords: auditor experience, stress obedience, and knowledge of auditor