PENGARUH PERSUASI ATAS PREFERENSI KLIEN DAN PENGALAMAN AUDIT TERHADAP PERTIMBANGAN AUDITOR DALAM MENGEVALUASI BUKTI AUDIT
ABSTRACT: The purpose of this
research is to analyze whether the persuasiveness of client preferences and
audit experiences have effect toward the auditors judgement in evaluating audit
evidences both partially and simultaneously Survey in this study is applied on
62 auditors who work at public accounting firms in Bandung by using a multiple
linier regression analysis. The result indicates that the persuasiveness of
client preferences and audit experiences have a significant positive effect to
the auditor’s judgement in evaluating audit evidences both partially and
simultaneously. The future research is suggested to examine other variables,
such as: task complexity, gender, and conflicting fee with extended research
subject. Beside that, the future research is suggested to develop an
experimental method so that the respondent behavior differences for each task
can appear clearly.
Penulis: Enggar Diah Puspa
Arum
Kode Jurnal: jpakuntansidd080080
