Pengaruh Pengalaman Auditor Dan Preferensi Klien Terhadap Audit Judgment Dengan Kredibilitas Klien Sebagai Variabel Moderating (Studi Kasus Pada Auditor KAP Di Jawa Tengah dan Daerah Istimewa Yogyakarta)

• Main Authors: Wijaya, Dwi (Author), , Drs. Atwal Arifin, Ak.,M.Si (Author)
• Format: Book
• Published: 2016.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Connect to this object online
• Notes: https://eprints.ums.ac.id/47496/25/NASKAH%20PUBLIKASI.pdf; https://eprints.ums.ac.id/47496/4/HALAMAN%20DEPAN.pdf; https://eprints.ums.ac.id/47496/5/BAB%20I.pdf; https://eprints.ums.ac.id/47496/26/BAB%20II.pdf; https://eprints.ums.ac.id/47496/12/BAB%20III.pdf; https://eprints.ums.ac.id/47496/13/BAB%20IV.pdf; https://eprints.ums.ac.id/47496/14/BAB%20V.pdf; https://eprints.ums.ac.id/47496/19/DAFTAR%20PUSTAKA.pdf; https://eprints.ums.ac.id/47496/20/lampiran.pdf; https://eprints.ums.ac.id/47496/21/SURAT%20PERNYATAAN%20PUBLIKASI%20KARYA%20ILMIAH.pdf
• Keywords: HJ Public Finance

This research purposes to empirically analyze the influence of audit experience and client preference on audit judgment is moderated by client credibility. This research used sample of auditor who work in the KAP at Jawa Tengah and Daerah Istimewa Yogyakarta in accordance with the Directory public accountant (KAP) 2015, published by the Institute of Public Accountants Indonesia (IAPI). The population in research is a public accountant (KAP) in Jawa Tengah and Daerah Istimewa Yogyakarta (DIY) with the method of convenience sampling. The sample in this research totalled 46 respondents. In this study to analyze the test data done Assuming the classics, T-test, Multiple Linear regression test, and Moderated Regression Analysis (MRA). Results of testing the hypothesis suggests that the experience of the auditor and the client preference effect on audit judgment. While the influence of moderate credibility of clients is significantly and strengthen the influence of the experience of the auditor and client preferences on audit judgment. Test results R ² retrieved value 0.341 which means 34.1% that the audit judgement is affected by the experience of the Auditors, the preference of the client and the client's credibility and their interactions. The remaining variables influenced 65.9% outside of the model.