PENGARUH SKEPTISME PROFESIONAL, PENGALAMAN, RISIKO LITIGASI, DAN TEKANAN WAKTU TERHADAP PENILAIAN RISIKO SALAH SAJI

Abstract

The purpose of This study was to examine the effect of professional skepticism, experience, litigation risk and time pressure on misstatement risk assessment. The research data used in this study are primary data. The data collection technique used was Questionnaire. Data collection is carried out through the distribution of research questionnaires indirectly by sending a google form link to auditors who work at the Public Accounting Firm (KAP) in the Jakarta Region. Data were analyzed using multiple regression testing methods, the results of this study prove that Professional Skeptism, Experience, and Litigation Risk positively influence the assessment of misstatement risk. While time budget pressure negatively affects the risk of misstatement risk.