审计任期、审计经验、独立性和任务复杂性对审计判断的影响

Arie Pratania Putri, Nur Nabila, Viony Augustin, Fellia Fellia
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引用次数: 3

摘要

采用问卷调查的主要数据收集方法,在棉兰地区的KAP中进行了研究。抽样采用目的性抽样技术,本研究使用的样本为82名受访者。分析方法采用SPSS进行多元线性回归分析。研究结果表明,审计任期审计师经验和独立性对审计判断有显著的正向影响,任务复杂性对审计判断没有显著影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
AUDIT TENURE, AUDITOR EXPERIENCE, INDEPENDENCY, AND TASK COMPLEXITY ON AUDIT JUDGEMENT
Research was conducted in KAP in the area of Medan with the primary data collection method using questionnaire. The sampling was conducted by purposive sampling technique and the sample used in this research was 82 respondent. The method of analysis was used is multiple linear regression analysis using SPSS. The result of research showed that audit tenure auditor experience and independency have significant positive effect on audit judgement, task complexity has not significant effect.
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