文章基本信息

标题：PENGARUH PERSUASI ATAS PREFERENSI KLIEN DAN PENGALAMAN AUDIT TERHADAP PERTIMBANGAN AUDITOR DALAM MENGEVALUASI BUKTI AUDIT
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作者：Enggar Diah Puspa Arum
期刊名称：JAKI (Jurnal Akuntansi dan Keuangan Indonesia)
印刷版ISSN：1829-8494
电子版ISSN：2406-9701
出版年度：2008
卷号：5
期号：2
页码：156-181
DOI：10.21002/jaki.2008.08
语种：Indonesian
出版社：Universitas Indonesia
摘要：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 fo r each task can appear clearly.
关键词：the persuasiveness o f client preferences;audit experience;auditor judgements