PENGARUH SELF EFFICACY, SENIORITAS AUDITOR DAN REWARD TERHADAP AUDIT JUDGMENT

(PADA KANTOR AKUNTAN PUBLIK DI PROVINSI BALI)

  • Ni Luh Putu Listya Sari Universitas Hindu Indonesia
  • I Made Endra Lesmana Putra Universitas Hindu Indonesia
DOI: https://doi.org/10.32795/hak.v2i3.1822
Keywords: Keywords: Self Efficacy, Auditor Seniority, Reward, Audit Judgment

Abstract

This study was intended to test the effect of self-efficacy, auditor seniority and reward on audit judgment. This study collected main data using a questionnaire that was distributed directly to respondents. The subjects of this study were auditors who worked at KAP in Bali Province which were registered in the IAPI Directory in 2019. The sampling method used in this study was purposive sampling technique. 70 questionnaires have been distributed and 55 questionnaires can be used for further analysis. The analysis technique used in this research is multiple linear regression analysis. The conclusion in this study is that self-efficacy has a positive effect on audit judgment, auditor seniority has no significant effect on audit judgment and reward has a positive effect on audit judgment. 

Published
2021-07-26
How to Cite
Sari, N. L. P. L., & Putra, I. M. E. L. (2021). PENGARUH SELF EFFICACY, SENIORITAS AUDITOR DAN REWARD TERHADAP AUDIT JUDGMENT: (PADA KANTOR AKUNTAN PUBLIK DI PROVINSI BALI). Hita Akuntansi Dan Keuangan, 2(3), 369-385. https://doi.org/10.32795/hak.v2i3.1822
Issue
Vol. 2 No. 3 (2021): Hita Akuntansi dan Keuangan
Section
Articles