PENGARUH KEAHLIAN AUDITOR, PENGALAMAN AUDITOR, KOMPLEKSITAS TUGAS DAN TEKANAN WAKTU AUDIT TERHADAP AUDIT JUDGMENT (Studi Empiris pada Kantor Akuntan Publik di Wilayah Jakarta Timur)

DINA LORENTA PARHUSIP, DINA (2019) PENGARUH KEAHLIAN AUDITOR, PENGALAMAN AUDITOR, KOMPLEKSITAS TUGAS DAN TEKANAN WAKTU AUDIT TERHADAP AUDIT JUDGMENT (Studi Empiris pada Kantor Akuntan Publik di Wilayah Jakarta Timur). Skripsi thesis, SEKOLAH TINGGI ILMU EKONOMI INDONESIA.

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Abstract

Penelitian ini bertujuan untuk menganalisis dan mendapatkan bukti empiris tentang pengaruh keahlian auditor, pengalaman auditor, kompleksitas tugas dan tekanan waktu terhadap audit judgment auditor di Kantor Akuntan Publik di wilayah Jakarta Timur. Jenis penelitian ini adalah asosiatif dengan hubungan kausal. Populasi pada penelitian ini adalah seluruh auditor Kantor Akuntan Publik di wilayah Jakarta Timur yang terdaftar di Directory IAPI. Sampel ditentukan berdasarkan non probabilitas purposive sampling, dengan jumlah sampel sebanyak 97 auditor yang menjadi responden. Data yang digunakan dalam penelitian ini berupa data primer. Teknik pengumpulan data menggunakan kuesioner yang diantar langsung ke Kantor Akuntan Publik di wilayah Jakarta Timur. Pengujian hipotesis menggunakan uji t dan uji f. Hasil penelitian membuktikan bahwa (1) keahlian auditor tidak beperngaruh terhadap audit judgment, (2) pengalaman auditor berpengaruh terhadap terhadap audit judgment, (3) kompleksitas tugas tidak berpengaruh terhadap audit judgment, (4) tekanan waktu audit berpengaruh terhadap audit judgment, (5) keahlian auditor, pengalaman auditor, kompleksitas tugas dan tekanan waktu audit secara bersama- sama berpengaruh positif dan signifikan terhadap audit judgment. This study aims to analyze and obtain empirical evidence about the effect of auditor expertise, auditor experience, task complexity and time pressure on the auditor's judgment judgment in the Public Accountant Office in East Jakarta. This type of research is associative with a causal relationship. The population in this study are all auditors of the Public Accountant Office in the East Jakarta area registered in the IAPI Directory. The sample is determined based on non probability purposive sampling, with a total sample of 97 auditors who are respondents. The data used in this study are primary data. Data collection techniques using a questionnaire that is delivered directly to the Public Accountant Office in East Jakarta. Hypothesis testing using the t test and f test. The research proves that (1) auditor expertise does not affect audit judgment, (2) auditor experience influences audit audit, (3) task complexity does not affect audit judgment, (4) audit time pressure influences audit judgment, (5) ) auditor expertise, auditor experience, task complexity and audit time pressure together have a positive and significant effect on audit judgment.

Item Type:	Thesis (Skripsi)
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions
Divisions:	S1 Akuntansi
Depositing User:	Mr Miptahudin Almurtado
Date Deposited:	27 Aug 2020 06:37
Last Modified:	28 Feb 2021 06:47
URI:	http://repository.stei.ac.id/id/eprint/327

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