Determinan Audit Judgment Auditor Di Masa Pandemi Covid-19

  • Agustiawan Agustiawan fakultas Ekonomi dan Bisnis UMRI
  • Rama Gita Suci Universitas Muhammadiyah Riau
  • Rahmatul Fauziah Universitas Muhammadiyah Riau
Keywords: Compliance Pressure, Time Budget Pressure, Auditor Experience, Audit Judgment, Covid-19 Pandemic

Abstract

The purpose of this study was to partially examine the effect of compliance pressure, time budget pressure, and auditor experience on audit assessments during the Covid-19 Pandemic. Sampling in this study using non-probability sampling with saturated samples. Respondents in this week's study were auditors of new public accounting firms. This research method is a quantitative method. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that compliance pressure, time budget pressure, and auditor experience each have an effect on audit assessments during the Covid-19 pandemic.

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Published
2021-12-20
How to Cite
Agustiawan, A., Suci, R. G., & Fauziah, R. (2021). Determinan Audit Judgment Auditor Di Masa Pandemi Covid-19. Jurnal Akuntansi Dan Ekonomika, 11(2), 264-272. https://doi.org/10.37859/jae.v11i2.2776
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