Record Details

PENGARUH TEKANAN KETAATAN, KOMPLEKSITAS TUGAS, DAN PENGALAMAN AUDITOR TERHADAP PERTIMBANGAN AUDIT

Al-Masraf: Jurnal Lembaga Keuangan Perbankan

View Archive Info
 
 
Field Value
 
Title PENGARUH TEKANAN KETAATAN, KOMPLEKSITAS TUGAS, DAN PENGALAMAN AUDITOR TERHADAP PERTIMBANGAN AUDIT
 
Creator SYAFITRI, YULIA
 
Subject Financial Management
Obedience Pressure, the Complexity of Task, Auditor Experience, Audit Consideration
 
Description The research theme is the financial and banking institutions. This study aims to analyze empirically about the effect of obedience pressure, complexity of task, and audit consideration of audit experience. Obedience pressure can arise from 3 different sources: private disturbance, external disturbance, and or disturbance from organization. Obedience pressure from the superior and audit experience can affect the type of mature judgment taken by an auditor. This study used a sample of 53 independent government auditors who worked at the Representative Audit Board of the Republic Of Indonesia Of West Sumatera Province. This study uses a questionnaire instrument pro­vided directly to the auditors by the researcher. The results of this study indicate that obedience pressure from the superior and audit experience can affect the audit judgment, while the complexity of task doesn’t affect the audit judgment significantly. The results of this study are expected used by the auditor to improve the professionalism continually in giving the appropriate considerations.
 
Publisher Prodi Manaj. Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam – UIN Imam Bonjol Padang
 
Contributor —
 
Date 2016-12-01
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
Literary Analysis; Survey/Interview
 
Format application/pdf
 
Identifier http://journal.febi.uinib.ac.id/index.php/almasraf/article/view/54
10.15548/al-masraf.v1i2.54
 
Source Al-Masraf : Jurnal Lembaga Keuangan dan Perbankan; Vol 1, No 2 (2016): Juli - Desember 2016; 161-178
2528-5637
2528-5629
 
Language ind
 
Relation http://journal.febi.uinib.ac.id/index.php/almasraf/article/view/54/66
http://journal.febi.uinib.ac.id/index.php/almasraf/article/downloadSuppFile/54/61
 
Rights Copyright (c) 2016 Al-Masraf : Jurnal Lembaga Keuangan dan Perbankan
http://creativecommons.org/licenses/by-nc-sa/4.0