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ID Pengaruh Pengetahuan Terhadap Audit Judgement Dengan Kompleksitas Tugas Dan Inde
ID Pengaruh Pengetahuan Terhadap Audit Judgement Dengan Kompleksitas Tugas Dan Inde
IRMA FEBRIANTI
e-mail: irmafebrianti46@yahoo.com
Anggota :
RIA NELLY SARI
EDFAN DARLIS
Akuntansi Fakultas Ekonomi Universitas Riau
ABSTRACT
The purpose of this study was to examine the effect of auditors knowledge
on the audit judgement with the complexity of the task and independency as a
moderating variable.
The population of this study were auditors who worked in Public
Accountant Office in Sumatera region. This study used purposive sampling
method and used SPSS 20 software to analize the data.
The results prove that knowledge of auditor affect the audit judgement.
This study also found that the interaction between complexity of the task and
knowledge and the interaction between independency and knowledge have an
effect on the auditor's judgment. The magnitude of the effect (R2) of the auditor
knowledge, complexity of the task and independency on the audit judgement was
77%. While the remaining 23% is influenced by other variables.