PENGARUH SKEPTISME, PENGALAMAN AUDITOR DAN SELF EFFICACY TERHADAP AUDIT JUDGMENT (Studi Empiris pada Auditor Badan Pengawasan Keuangan dan Pembangunan (BPKP) Perwakilan Provinsi Bengkulu)

International Journal of Management & Information Systems (IJMIS)

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Title PENGARUH SKEPTISME, PENGALAMAN AUDITOR DAN SELF EFFICACY TERHADAP AUDIT JUDGMENT (Studi Empiris pada Auditor Badan Pengawasan Keuangan dan Pembangunan (BPKP) Perwakilan Provinsi Bengkulu)
 
Creator Maryani, Wiwien
Ilyas, Fitrawati
 
Subject


 
Description This study aimed to examine the effect of skepticism, the experience of auditors, and self-efficacy on audit judgment. This research used primary data obtained by distributing questionnaires to the auditors who worked at BPKP Bengkulu province. The sample was selected using a purposive sampling method. 60 questionnaires were distributed to respondents (sample), but only 52 questionnaires that can be analyzed or processed. The study used Multiple Regression Analysis. The results showed that skepticism, the experience of auditors and self-efficacy has a positive influence on audit judgment. The results of this study are expected to be taken into consideration for the representative offices Financial and Development Supervisory Agency (BPKP) Bengkulu Province to give more attention about the importance of skepticism, the experience of auditors and self-efficacy affecting the audit judgment.Keywords: Skepticism, experience of auditor, self efficacy, and audit judgment.
 
Publisher Jurusan Akuntansi UNIB - Rini Indriani
 
Contributor
 
Date 2019-06-17
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://ejournal.unib.ac.id/index.php/JurnalAkuntansi/article/view/7584
10.33369/j.akuntansi.7.3.35-52
 
Source Jurnal Akuntansi; Vol 7, No 3 (2017); 35-52
2303-0364
2303-0356
 
Language eng
 
Relation https://ejournal.unib.ac.id/index.php/JurnalAkuntansi/article/view/7584/3787
 
Coverage


 
Rights Copyright (c) 2019 Wiwien Maryani, Fitrawati Ilyas
https://creativecommons.org/licenses/by-nc-sa/4.0
 

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