Audit Opinions and Experiences Impact on Decision of Credit Analyst

Penulis

  • Artie Arditha Rachman
  • Endang Asliana

DOI:

https://doi.org/10.25181/esai.v7i2.987

Abstrak

The aim of the research is to do empirical examination about the role of independent auditor opinion and credit analysts’ experience to the credit decision. Previous research had shown that audit opinion made by independent auditor influenced the decision made by credit analysts. Other research also shown that experience influenced the decision making process. Combining the two factors, this research shows the results supporting previous research. Each independent variables shows that the effect of audit opinion and credit analysts’ experience is statistically significant to the decision made by credit analysts’. The interaction between both variables also exists in this research.Key word: decision making, audit report, experience

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Biografi Penulis

Artie Arditha Rachman

Staf Pengajar pada Program Studi Akuntansi Jurusan Ekonomi dan Bisnis Politeknik Negeri Lampung

Endang Asliana

Staf Pengajar pada Program Studi Akuntansi Jurusan Ekonomi dan Bisnis Politeknik Negeri Lampung

Referensi

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Arditha, Artie, dan Damayanti. 2012. Keputusan Analis Kredit Atas Informasi Ketidakpastian Kelangsungan Hidup Entitas dalam Laporan Auditor Independen. ESAI Jurnal Ilmiah Ekonomi, Sosial, dan Informatika Vol.6 No.2

Bazerman, M.H. 1994. Judgment in Managerial Decision Making, John Wiley & Sons, Inc.

Bonner, Sarah E. 1990. Experience Effects in Auditing: The Role of Task-Specific Knowledge. The Accounting Review. Vol.65 No.1:72-92

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Lehmann, Constance M. dan Carolyn Strand Norman. 2006. The Effects of Experience on Complex Problem Representation and Judgment In Auditing: An Experimental Investigation. Behavioral Research In Accounting. Vol.18:65-83

Lejarraga, Jose, Tomas Lejarraga, dan Charlotte Gaston-Breton. 2011. Let me handle this, I’ve done it before: Experience and self-involvement in superstitious learning. Proceedings of the Seventy-First Annual Meeting of the Academy of Management

Schneider, Arnold dan Bryan K. Church. 2008. The Effect of Auditors’ Internal Control Opinions on Loan Decisions. Journal of Accounting and Public Policy. Vol.27:1–18

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2018-07-12

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