PENGARUH PENGALAMAN AUDITOR, PENGETAHUAN AUDITOR, TASK COMPLEXITY, TEKANAN KETAATAN, EFFORT DAN IDEPENDENSI TERHADAP AUDIT JUDGMENT (Studi Empiris pada Kantor Akuntan Publik di Semarang)

WIDITA, ICHA AGUSTINA (2013) PENGARUH PENGALAMAN AUDITOR, PENGETAHUAN AUDITOR, TASK COMPLEXITY, TEKANAN KETAATAN, EFFORT DAN IDEPENDENSI TERHADAP AUDIT JUDGMENT (Studi Empiris pada Kantor Akuntan Publik di Semarang). Other thesis, Prodi Akuntansi Unika Seogijapranata.

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Abstract

Audit judgmnet is the policy auditor in determining the audit opinion on the reference to the formation of opinion on the audit results . Where audits are carried out on an entity's financial statements , the auditors express an opinion on whether the financial statements are fairly stated or not . The purpose of this study was to examine whether the experience of the auditor , the auditor's knowledge , task complexity , pressure obedience , effort and positive effect on audit independence of judgment in public accounting office in Semarang . The population in this study were 18 public accounting firms in Semarang . Questionnaires were distributed totaling 44 questionnaires and 37 questionnaires were returned questionnaires totaled . Obtained from this study is the effort and positive effect on audit independence of judgment . Task complexity significant negative effect on audit judgment . Experience of the auditor , the auditor knowledge , obedience pressure has no effect on audit judgment .

Item Type: Thesis (Other)
Subjects: 600 Technology > 650 Management & public relations > 657 Accounting
600 Technology > 650 Management & public relations > 657 Accounting > Auditing
Divisions: Faculty of Economics and Business > Department of Accounting
Depositing User: Mrs Christiana Sundari
Date Deposited: 28 Aug 2015 09:23
Last Modified: 28 Aug 2015 09:23
URI: http://repository.unika.ac.id/id/eprint/888

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