PENGARUH PENGALAMAN AUDITOR, TEKANAN KETAATAN, LOCUS OF CONTROL, DAN PENGETAHUAN AUDITOR DALAM MENDETEKSI KEKELIRUAN TERHADAP AUDIT JUDGEMENT (STUDI EMPIRIS TERHADAP AUDITOR DI KANTOR AKUNTAN PUBLIK DI SUMATERA BAGIAN SELATAN)

MARPAUNG, GRACE STEVANIE and Burhanuddin, Burhanuddin and Rohman, Abdul (2022) PENGARUH PENGALAMAN AUDITOR, TEKANAN KETAATAN, LOCUS OF CONTROL, DAN PENGETAHUAN AUDITOR DALAM MENDETEKSI KEKELIRUAN TERHADAP AUDIT JUDGEMENT (STUDI EMPIRIS TERHADAP AUDITOR DI KANTOR AKUNTAN PUBLIK DI SUMATERA BAGIAN SELATAN). Undergraduate thesis, Sriwijaya University.

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Abstract

The purpose of this study was to obtain empirical evidence of the effect of auditor experience, compliance pressure, locus of control, and auditor knowledge in detecting errors in audit judgment in KAPs in the southern part of Sumatra. This research was conducted at a Public Accounting Firm located in the southern part of Sumatra. The population of this study is all auditors working at Public Accounting Firms in Southern Sumatra in 2022, totaling 59 people. The unit of analysis for this research is an individual, namely an auditor who works at 21 Public Accounting Firms in Southern Sumatra. The sampling technique used in this study is the saturated sample or census technique, namely the sampling technique with all members of the population used as samples. The data analysis technique used in this study is the Structural Equation Model Partial Least Square (SEM-PLS) using SMART PLS software. The results of the analysis show that the auditor's experience has a significant effect on the audit judgment, compliance pressure has a significant negative effect on the audit judgment, locus of control has a significant positive effect on the audit judgment, the auditor's knowledge in detecting errors has a significant positive effect on the audit judgment.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	pengalaman auditor, tekanan ketaatan, locus of control, pengetahuan auditor dalam mendeteksi kekeliruan, audit judgment.
Subjects:	H Social Sciences > HB Economic Theory > HB1-3840 Economic theory. Demography
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Grace Stevanie Marpaung
Date Deposited:	06 Jan 2023 05:22
Last Modified:	06 Jan 2023 05:22
URI:	http://repository.unsri.ac.id/id/eprint/85413

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