Analisis Pengaruh Self-Efficacy, Pengetahuan Auditor dalam Mendeteksi Kekeliruan, dan Tekanan Ketaatan Terhadap Audit Judgment
Keywords:
self-efficacy, knowledge of detecting errors, obedience pressure, and audit judgment.Abstract
This research was conducted to obtain empirical evidence regarding the fffect from self-efficacy, knowledge of detecting errors, and obedience pressure on audit judgment. This study uses primary data with a sample of auditors working at the Public Accounting Firm (KAP) DKI Jakarta ) which located in East Jakarta and listed in the official website of Financial Professional Development Center, Secretariat General Ministry of Finance as of November 2021. The sampling technique in this study used convenience sampling with 62 respondents. Hypothesis testing in this study using multiple regression models using SPSS 25. Based on the results of the analysis in this study, it can be concluded that: (1) self-efficacy has a significant positive effect on audit judgment, (2) knowledge of detecting errors has a significant positive effect on audit judgment, and (3) obedience pressure has not significant effect on audit judgment.
Keywords : self-efficacy, knowledge of detecting errors, obedience pressure, and audit judgment
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