PENGARUH KNOWLEDGE SHARING, PENGALAMAN DAN TEKANAN KETAATAN TERHADAP AUDIT JUDGMENT
Keywords:
knowledge sharing, experience, obedience pressure, audit judgmentAbstract
The purpose of this research is to conduct testing and find empirical evidence about the effect of knowledge sharing, experience and obedience pressure on audit judgment. The quantitative approach, namely the survey method, is the applied research approach. 50 Public Accounting Firms (KAP) in Surabaya and Sidoarjo are the total of the total population. To determine the number of samples from the population used purposive sampling method until later obtained a sample of 120 auditors. The Auditors of Public Accounting Firms (KAP) based in Surabaya and Sidoarjo are the respondents used in the ongoing research. In addition, multiple linear regression analysis is the analysis applied to the research. The results of this study prove empirically that knowledge sharing and experience have a positive influence on audit judgment. Obedience pressure has a negative relationship with audit judgment and does not empirically have a significant effect on audit judgment. The findings in this study indicate that the higher the pressure given to the auditor, the more inaccurate the judgments made by the auditor will be.
Downloads
References
Ariyantini, K. E., Sujana, E., Ari, N., & Darmawan, S. (2014). Pengaruh Pengalaman Auditor, Tekanan Ketaatan ( Studi Empiris di BPKP Dan Perwakilan Prov.Bali ). 2(1).
Asngadi, M., & Masradah, M. (2018). Industrialization of Small Medium Enterprises. 231(Amca), 186–189. https://doi.org/10.2991/amca-18.2018.51
Gasendi, K. E., Herawati, N. T., & Atmadja, D. A. T. (2017). Pengaruh Kompleksitas Tugas, Orientasi Tujuan serta Self-Efficacy terhadap Kinerja Auditor ( Studi pada Kantor Akuntan Publik di Semarang ). E-Journal S1 Ak Universitas Pendidikan Ganesha Jurusan Akuntansi S1, 1, 123.
Gracea, A. (2017). Pengaruh Keahlian Auditor, Pengetahuan Auditor serta Kompleksitas Tugas Terhadap Audit Jugment. Jurnal EMBA.
Kusumastuti, R., & Waluyo, I. (2013). Pengaruh Motivasi dan Pengetahuan Undang -Undang Nomor 5 thn 2011 tentang akuntan Publik Terhadap Minat Mahasiswa akuntansiMengikuti PPAk (Pendididkan Profesi Akuntansi). Nominal, Barometer Riset Akuntansi Dan Manajemen. https:// doi.org/10.21831/nominal.v2i2.1662
Liu, N. F., Gardner, M., Belinkov, Y., Peters, M. E., & Smith, N. A. (2018). Linguistic Knowledge and Transferability of Contextual Representations.
Mutiara, I. (2018). Pengaruh Kompetensi Dan Indepedensi Auditor Terhadap Kualitas Audit Dengan Etika Auditor Menjadi Variabel Moderasi. Jurnal Riset Akuntansi Jambi. https://doi.org/10.35141/jraj.v1i2.60
Nawawi, I. (2012). Manajemen Pengetahuan: Teori dan AplikasiDalam Terwujudnya Daya Saing Organisasi Bisnis dan Publik. Ghalia Indonesia.
Nonaka, Ikujiro &Takeuchi, H. (n.d.). The knowledge-Creating Company:How Japanese CompaniesCreate The Dynamics of Innovation.
Owens, J., Saunders, K. K., Schachner, S., & Thornock, T. A. (2019). The Sound of Silence: What Does a Standard Unqualified Audit Opinion Mean Under the New Going Concern Financial Accounting Standard? SSRN Electronic Journal. https://doi.org/10.2139/ssrn.3374039
Prabu, M. A. A. A. (2013). Manajemen Sumber Daya Manusia Perusahaan. PT Remaja Rosdakarya.
Putri, A. U. (2018). Pengaruh Tekanan Ketaatan, Kompleksitas Tugas, dan Pengalaman Auditor Terhadap Auditor Judgement (Studi Kasus pada Kantor Akuntan Publik di Kota Palembang). Ilmiah Ekonomi Global Masa Kini. https://doi.org/2502-2024
Rosadi, R. A., & Waluyo, I. (2017). Pengaruh Gender,, Tekanan, Ketaatan, Tekanan anggaran waktu Dan Pengalaman Audit Terhadap audit Judgment. Nominal, Barometer Riset Akuntansi Serta Manajemen. https://doi.org/10.21831/ nominal.v6i1.14337
Sanusi, A., Yusuf, H., Mahrani, S. W., Mas’adah, & Purwanto, M. R. (2020). Workplace stress among workers of banks and financial organisations. International Journal of Psychosocial Rehabilitation, 24(1), 1317–1328. https://doi.org/10.37200/IJPR/V24I1/PR200231
Sila, M., Subroto, B., Baridwan, Z., & Rahman, A. F. (2015). The Effect of Knowledge and Experience on Professional Auditor ’ s Judgment : Study on State Auditor in Indonesia. International Journal of Management and Administrative Sciencesurnal of Management and Administrative Sciences.
Sinambela, N. N., Saftiana, Y., & Kalsum, U. (2019). Aktivasi Pengendalian Mutu Jasa Audit Laporan Keuangan (Studi Kasus Pada Kantor-Kantor Akuntan Publik di Palembang) Jurnal Manajemen Dan Bisnis Sriwijaya. https:// doi.org/10.29259/jmbs.v16i2.6949
Sudjana. (n.d.). Metode Statistika. PT Gramedia PU.
Tampubolon, L. (2018). Pengaruh Tekanan Ketaatan, Pengetahuan, Dan Pengalaman Auditor Terhadap Audit Judgment. InFestasi. https:// doi.org/10.21107/infestasi.v14i2.4870
Ulum, I. dan A. J. (2016). Metodologi Penelitian Akuntansi. Aditya Media.
Upawita, K., & Pertiwi, C. (2017). Pengaruh Tekanan Ketaatan, Independensi, Pengalaman Kerja, Locus of Control Terhadap Audit Judgment Di Kap Bali. E-Jurnal Akuntansi, 19, 712–740.
Yustrianthe, R. H. (2012). Beberapa Faktor Yang Mempengaruhi Audit Judgment Auditor Pemerintah. Jurnal Dinamika Akuntansi, 4(2). https:// doi.org/10.15294/jda.v4i2.2165
Yusup, P. M. (2012). Perspektif Managemen Pengetahuan Informasi, Komunikasi, Pendidikan dan Perpustakaan. Rajawali Pers.
