PENGARUH SKEPTISME, PENGALAMAN AUDITOR, DAN SELF EFFICACY TERHADAP AUDIT JUDGEMENT PADA KANTOR AKUNTAN PUBLIK DI MEDAN

VERA YOWANDA, VINI KRISTINA, RIKI PERNANDO, SHERLY, ERIKA (2019) PENGARUH SKEPTISME, PENGALAMAN AUDITOR, DAN SELF EFFICACY TERHADAP AUDIT JUDGEMENT PADA KANTOR AKUNTAN PUBLIK DI MEDAN , SKRIPSI, UNIVERSITAS PRIMA INDONESIA

ABSTRAK

Abstract

Audit judgement is a consideration made by public accountants in making an audit plan, and before issuing an opinion on the company's financial statements. Independent variables in this research are skepticism, auditors’ experience, and self efficacy. Dependent Variable in this research is audit judgement. The purpose of this study is to examine and analyze the effect of skepticism, auditor’s experience, and self efficacy on audit judgement at public accountant offices in Medan. The research is using quantitative research methods, kind of research is descriptive approach, and the characteristic of this research is causal relation. Data collection used a questionnaire. This questionnaire was tested for validity and reliability before conducting research data collection. The tests which used in this research are normaliy test, multicollinearity test, and heteroscedasticity test. This research used purposive sampling consisting of 90 auditors at public accountant offices in Medan. The results of the study on the hypothesis showed that skepticism, auditors’ experience, and self efficacy partially and simultaneously affected the audit judgement at public accountant offices in medan. The conclusion of this research showed skepticism, auditors’ experience, and self efficacy have positive relation and significant on Audit Judgement at Public Accountant Offices in Medan.

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