a Analysis of The Factors Affecting Audit Judgment (study in the Jambi Provincial BPK Representative Auditor)

Analisis Faktor-faktor yang mempengaruhi Audit Judgment (Studi Pada Auditor BPK RI Perwakilan Provinsi Jambi)

  • Roma Dhona Elvira Universitas Jambi

Abstract

ABSTRACT: This study aims to provide evidence of whether it influences: 1)the pressure of obedience to the Audit Judgment on the BPK RI Representative of the Province of Jambi, 2)the complexity of the task of the Audit Judgment on the BPK RI Representative of Jambi Province, 3)the audit experience of the Audit Judgment on the auditor RI BPK Representative of Jambi Province, 4)audit expertise on Audit Judgment on BPK RI Representatives of Jambi Province Representatives, and 5)time budget pressure on Audit Judgment on RI BPK auditors Representative of Jambi Province. This research is in the form of quantitative research. The sample used was 40 respondents. The method of data collection was done by questionnaire. The data analysis technique used is multiple linear regression analysis techniques. The results obtained are obedience pressure, task complexity, time budget pressure does not affect the audit judgment BPK RI auditor Representative of Jambi Province. While the audit experience and audit expertise have an influence on audit judgment on the BPK RI auditor Representative of Jambi Province.


Keywords: Audit Judgment, Compliance Pressure, Task Complexity, Audit Experience, Audit Skills, Time Budget Pressure

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Published
2019-12-28
How to Cite
ELVIRA, Roma Dhona. a Analysis of The Factors Affecting Audit Judgment (study in the Jambi Provincial BPK Representative Auditor). Jurnal Akuntansi, [S.l.], v. 7, n. 2, p. 147 - 168, dec. 2019. ISSN 2540-9646. Available at: <http://jurnalfe.ustjogja.ac.id/index.php/akuntansi/article/view/970>. Date accessed: 25 jan. 2020. doi: https://doi.org/10.26460/ja.v7i2.970.