Arfina Br Lingga, Santi (2019) PENGARUH KEAHLIAN AUDIT, TEKANAN KETAATAN DAN KOMPLEKSITAS TUGAS TERHADAP AUDIT JUDGMENT (Studi Empiris Pada Kantor Akuntan Publik di Wilayah Jakarta Timur Dan Jakarta Pusat). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk menguji apakah pengaruh keahlian audit terhadap audit judgment, pengaruh tekanan ketaatan terhadap audit judgment, dan pengaruh kompleksitas tugas terhadap audit judgement pada Kantor Akuntan Publik di wilayah Jakarta Timur dan Jakarta Pusat. Penelitian ini menggunakan jenis penelitian asosiatif dengan pendekatan kuantitatif, yang diukur dengan menggunakan metoda berbasis linear berganda dengan SPSS 25. Populasi dalam penelitian ini adalah seluruh auditor baik auditor junior maupun auditor senior yang bekerja pada KAP yang berada di wilayah Jakarta Timur dan Jakarta Pusat. Sampel ditentukan menggunaan metode non probabilitas purposive sampling. Data yang digunakan dalam penelitian ini adalah data primer. Teknik pengumpulan data menggunakan daftar pertanyaan (kuesioner). Pengujian hipotesis dengan menggunakan uji t. Hasil penelitian membuktikan bahwa (1) keahlian audit berpengaruh positif dan signifikan terhadap audit judgment, (2) tekanan ketaatan tidak berpengaruh terhadap audit judgment,(3) kompleksitas tugas tidak berpengaruh terhadap audit judgement. Kata Kunci: Keahlian Audit,Tekanan Ketaatan,Kompleksitas Tugas, Audit Judgment ABSTRACT This research aims to examine whether the influence of audit expertise on audit judgment, the effect of obedience pressure on audit judgment, and the effect of task complexity on audit judgment on Public Accounting Firms in East Jakarta and Central Jakarta. This study uses an associative type of research with a quantitative approach, which is measured using multiple linear-based methods with SPSS 25. The population in this study is all auditors, both junior and senior auditors who work on Public Accounting Firms located in East Jakarta and Central Jakarta. The sample is determined using the non probability purposive sampling method. The data used in this study are primary data. Data collection techniques using a list of questions (questionnaire). Hypothesis testing using t test. The results of the study prove that (1) audit expertise has a positive and significant effect on audit judgment, (2) obedience pressure does not affect audit judgment, (3) task complexity does not affect audit judgment. Keywords: Audit Expertise, Obedience Pressure, Task Complexity, Audit Judgment
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Auditing | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Ridho Adi Nugroho | ||||||||
| Date Deposited: | 28 Sep 2021 09:00 | ||||||||
| Last Modified: | 28 Sep 2021 09:00 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/5304 |
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