PENGARUH PENGALAMAN AUDITOR, PEMAHAMAN BISNIS KLIEN, TEKANAN KETAATAN DAN ETIKA PROFESI TERHADAP AUDIT JUDGMENT

MARSHA, MAGISTERIA (2013) PENGARUH PENGALAMAN AUDITOR, PEMAHAMAN BISNIS KLIEN, TEKANAN KETAATAN DAN ETIKA PROFESI TERHADAP AUDIT JUDGMENT. S1 thesis, Universitas Negeri Jakarta.

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Abstract

Magisteria Marsha, 2013; Influence of Auditor Experience, Understanding Client Business, Obedience Pressures and Professional Ethics on Audit Judgment. Advisors: (I) Marsellisa Nindito, SE, Akt., M.Sc; (II) Nuramalia Hasanah,SE,M.Ak. This study aimed to: 1) determine the partial effect of auditor experience against audit judgment, 2) determine the partial effect of understanding of the client's business against audit judgment, 3) determine the partial effect of obediance pressure against audit judgment, 4) determine the partial effect of professional ethics against audit judgment, 5) determine the simultaneously effect of auditor experience, understanding the client's business, obediance pressures and professional ethics against audit judgment. This study uses primary data obtained from the questionnaire given to the auditors as respondents. The study involved 56 auditors working at the firm who was in the area of South Jakarta. Auditors who responded dominated by senior auditor with 2-3 years experience. From the data collected and then processed and analyzed using multiple regression analysis to test the hypothesis at a significance level of 5%. The results of this study at the 5% significance indicated: 1) auditor experience affected partially on the audit judgment audit, 2) understanding the client's business affected partially on the audit judgment; 3) pressure obediance affected partially on the audit judgment; 4) professional ethics partially affected on the audit judgment; 5) auditor experience, understanding the client's business, obedience pressure and professional ethics simultaneously affect the audit judgment. The adjusted R Square (R2) is 36,6% which indicates regression model is able to explain the influence of the independent variable on the dependent variable. Keywords: auditor experience, understanding the client's business, obediance pressure, professional ethics, audit judgment

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