Pengaruh Tekanan Ketaatan Pada Etika Profesional Dan Pengalaman Auditor Terhadap Pertimbangan Audit Pemerintahan (Studi Empiris pada BPKP RI Perwakilan Sumatera Barat)
Abstract: This study aims to
determine: (1) The influence of strain on the proffesinal ethics on audit
judgment. (2) The influence of auditor experience on audit judgment.
This type of research is causative. The population in this study was the
BPKP-RI Auditor Representative West
Sumatra. Sampling technique is random sampling method. The data collection
method used is by using questionnaires. The analysis used is multiple
regression analysis.
The results showed that: (1) Pressure adherence to professional ethics a
positive significant effect on audit judgment where, t count> t table ie
2.298> 1.683 (sig 0.027 <0.05) which means that H1 is accepted. (2)
experience a significant positive effect on the auditor's consideration of
audit where t count> t table ie 2.084> 1.683 (sig 0.043 <0.05) which
means that H2 is accepted.
Penulis: Ade Rahayu
Kode Jurnal: jpakuntansidd140724
