ANALISIS PENGALAMAN AUDIT TERHADAP PERTIMBANGAN AUDITOR DIMANA KREDIBILITAS KLIEN SEBAGAI VARIABEL MODERATING (STUDI KASUS PADA KAP DI BATAM DAN MEDAN)

Abstract

This study aims to analyze the effect of audit experience on auditor's judgment with
client's credibility as a moderating variable. This research took the population of
Public Accounting Firm (KAP) in Batam and Medan city, there are 5 KAP in Batam
and 21 KAP in Medan. Sample technique used is saturated sampling technique. The
data used in this study is the primary data, which is done by distributing
questionnaires to respondents in several KAP via email, google forms, via post and
shared directly. The questionnaires which are collected and used to analysis data
are 72 questionnaires. The method of analysis used in this research is MRA
(Moderated Regression Analysis) path analysis. Data were analyzed by the
Statistical Package for Social Science (SPSS) version 21, with a significance level
(level sig) as 5% (0,05). The results of the research is showed some result finding,
there are: (1) the audit experience has no significant effect on the auditor's judgment,
(2) the client's credibility does not moderate the influence of the audit experience to
the auditor's judgment, so it can be concluded that the client's credibility variable is
quasi Moderator.