PENGARUH PENGALAMAN, SELF EFFICACY, TEKANAN ANGGARAN WAKTU DAN INDEPEDENSI TERHADAP AUDIT JUDGMENT (Studi Empiris pada KAP di Pekanbaru, Medan dan Batam)

Abstract

This study aims to determine the effect of experience, self efficacy, time budget pressure and Indepedence on Audit Judgment. This research was conducted based on the findings of problems related to audit judgment. This research is a qualitative research where the data used in this study is primary data. The population in this study is Public Accounting Firms in Pekanbaru, Medan and Batam with total 20 office. The research sample was selected using purposive sampling method with 85 sample and had back to researcher was 43 sample. The data analysis technique used in this research is multiple linear regression method with IBM SPSS (Statistics of Products and Services Solutions) statistical tool 25. The results showed that experience had a positive effect on audit judgment, self-efficacy had a positive effect on audit judgment, time budget pressure showed a negative effect on audit judgment and independence showed a positive influence on audit judgment.

Keywords: experience, self efficacy, time budget pressure, independence, audit judgment.