| dc.contributor |
Fakultas Ekonomi |
|
| dc.contributor |
|
|
| dc.creator |
Astuti, Dami |
|
| dc.creator |
Oktaroza, Magnaz L. |
|
| dc.creator |
Maemunah, Mey Listira |
|
| dc.date |
2018-01-27 |
|
| dc.date.accessioned |
2019-09-12T07:04:41Z |
|
| dc.date.available |
2019-09-12T07:04:41Z |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/10298 |
|
| dc.identifier.uri |
http://hdl.handle.net/123456789/24497 |
|
| dc.description |
Abstract. This study aims to determine the effect of audit fees and compliance pressure on audit judgment. The population in this study are auditors who work as managers, partners, supervisors, and senior auditors at Public Accounting Firm (KAP) in Bandung. The sampling method used is purposive sampling method. The data used in this study is the primary data obtained through questionnaires given directly to the auditor. The test equipment used to analyze the data is the test of validity, reliability testing and for hypothesis testing in this study using multiple linear regression analysis method. The results of this study indicate that: Fee audit significantly has an influence on Audit Judgment, and Pressure of Obedience has significantly influence to Audit Judgment. For further research it is expected to replace or add other variables that may influence the audit judgment. This research is only conducted at Public Accountant Office in Bandung City, it will be better if for further research to do research in various regions in Indonesia or using different respondents, for example by taking the population of auditors who work in KAP listed on the Indonesia Stock Exchange ( BEI) or Public Accounting Firm belonging to the Big Four members so that the results of this study can be widely used and the results obtained will vary. Keywords: Audit Fee, Preassure of Obedience, Audit Judgment Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh fee audit dan tekanan ketaatan terhadap audit judgment. Populasi dalam penelitian ini adalah auditor yang bekerja sebagai manajer, partner, supervisor, dan auditor senior pada Kantor Akuntan Publik (KAP) di Kota Bandung. Metode penentuan sampel yang digunkan adalah metode purposive sampling. Data yang digunakan dalam penelitian ini adalah data primer yang diperoleh melalui kuesioner yang diberikan langsung kepada auditor. Alat uji yang digunakan untuk menganalisis data adalah pengujian validitas, pengujian reliabilitas dan untuk pengujian hipotesis dalam penelitian ini menggunakan metode analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa : Fee audit secara signifikan memiliki pengaruh terhadap Audit Judgment, dan Tekanan Ketaatan secara signifikan memiliki pengaruh terhadap Audit Judgment. Bagi penelitian selanjutnya diharapkan untuk mengganti atau menambahkan variabel lain yang mungkin dapat memberikan pengaruh terhadap audit judgment. Penelitian ini hanya dilakukan pada Kantor Akuntan Publik di Kota Bandung, akan menjadi lebih baik jika untuk penelitian selanjutnya melakukan penelitian diberbagai daerah yang ada di Indonesia atau menggunakan responden yang berbeda, contohnya dengan mengambil populasi auditor yang bekerja di KAP yang terdaftar di Bursa Efek Indonesia (BEI) atau Kantor Akuntan Publik yang tergolong kedalam anggota Big Four agar hasil penelitian ini dapat digunakan secara luas dan hasil yang didapatkan akan bervariasi. Kata Kunci: Fee Audit, Tekanan Ketaatan, Audit Judgment |
|
| dc.description |
Abstract. This study aims to determine the effect of audit fees and compliance pressure on audit judgment. The population in this study are auditors who work as managers, partners, supervisors, and senior auditors at Public Accounting Firm (KAP) in Bandung. The sampling method used is purposive sampling method. The data used in this study is the primary data obtained through questionnaires given directly to the auditor. The test equipment used to analyze the data is the test of validity, reliability testing and for hypothesis testing in this study using multiple linear regression analysis method. The results of this study indicate that: Fee audit significantly has an influence on Audit Judgment, and Pressure of Obedience has significantly influence to Audit Judgment. For further research it is expected to replace or add other variables that may influence the audit judgment. This research is only conducted at Public Accountant Office in Bandung City, it will be better if for further research to do research in various regions in Indonesia or using different respondents, for example by taking the population of auditors who work in KAP listed on the Indonesia Stock Exchange ( BEI) or Public Accounting Firm belonging to the Big Four members so that the results of this study can be widely used and the results obtained will vary. |
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| dc.format |
application/pdf |
|
| dc.language |
eng |
|
| dc.publisher |
Universitas Islam Bandung |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/10298/pdf |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/downloadSuppFile/10298/2042 |
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| dc.rights |
Copyright (c) 2018 Prosiding Akuntansi |
|
| dc.source |
Prosiding Akuntansi; Vol 4, No 1, Prosiding Akuntansi (Februari, 2018); 364-370 |
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| dc.source |
Prosiding Akuntansi; Vol 4, No 1, Prosiding Akuntansi (Februari, 2018); 364-370 |
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| dc.source |
2460-6561 |
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| dc.subject |
Akuntansi |
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| dc.subject |
Fee Audit, Tekanan Ketaatan, Audit Judgment |
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| dc.subject |
|
|
| dc.subject |
Audit Fee, Preassure of Obedience, Audit Judgment |
|
| dc.title |
Pengaruh Fee Audit Dan Tekanan Ketaatan Terhadap Audit Judgment (Survey pada Kantor Akuntan Publik di Kota Bandung) |
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| dc.title |
Pengaruh Fee Audit Dan Tekanan Ketaatan Terhadap Audit Judgment (Survey pada Kantor Akuntan Publik di Kota Bandung) |
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| dc.type |
info:eu-repo/semantics/article |
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| dc.type |
info:eu-repo/semantics/publishedVersion |
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| dc.type |
Peer-reviewed Article |
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| dc.type |
kuantitatif |
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| dc.type |
Survey Pada Kantor Akuntan Publik |
|