PENGARUH TEKANAN KETAATAN,TEKANAN ANGGARAN WAKTU DAN KEAHLIAN AUDIT TERHADAP AUDIT JUDGMENT (STUDI EMPIRIS PADA KAP DKI JAKARTA TAHUN 2018)

ALFARIZI, MUHAMAD ADE (2019) PENGARUH TEKANAN KETAATAN,TEKANAN ANGGARAN WAKTU DAN KEAHLIAN AUDIT TERHADAP AUDIT JUDGMENT (STUDI EMPIRIS PADA KAP DKI JAKARTA TAHUN 2018). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The purpose of this research to determine the effect of the pressure obedience, time pressure and audit expertiseof the audit judgment. This research on data use primary data that is questioner at the accountant publicin DKI Jakarta. The study of population is the auditor who works in a public accounting firm in DKI Jakarta. The sample in this study was 97 respondents. Sampling using non probability sampling method, namely convenience sampling and using multiple linear regression analysis using SPSS 20. The result of the research shows that the pressure of obedience has no significant effect on audit judgment, time budget pressure has significant effect on audit judgment and audit skill has significant effect on audit judgment. Keywords: audit judgment, pressure obedience, time pressure, audit expertise. Penelitian ini bertujuan untuk mengetahui pengaruh tekanan ketaatan, tekanan anggaran waktu dan keahlian audit terhadap audit judgment. Data yang digunakan dalam penelitian ini adalah data primer berupa kuesioner yang di isi oleh auditor yang bekerja pada Kantor Akuntan Publik di DKI Jakarta. Populasi penelitian ini adalah auditor yang bekerja pada Kantor Akuntan Publik di wilayah DKI Jakarta .Sampel pada penelitian ini adalah sebanyak 97 responden. Pengambilan sampel menggunakan metode non probability sampling yaitu Convenience Sampling dan menggunakan metode analisis regresi linear berganda dengan menggunakan SPSS 20. Hasil penelitian yang diperoleh bahwa tekanan ketaatan tidak berpengaruh signifikan terhadap audit judgment, tekanan anggaran waktu berpengaruh signifikan terhadap audit judgment dan keahlian audit berpengaruh signifikan terhadap audit judgment. Kata kunci : audit judgment, tekanan ketaatan, tekanan anggaran waktu, keahlian audit

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 1150
NIM/NIDN Creators: 43215010216
Uncontrolled Keywords: audit judgment, tekanan ketaatan, tekanan anggaran waktu, keahlian audit
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.1 Constructive Accounting/Akuntansi Konstruktif
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.42 Cost Accounting/Akuntansi Biaya
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.6 Specific Kinds of Accounting/Jenis Akuntansi Tertentu > 657.61 Public Accounting/Akuntansi Publik
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Virda Syifa
Date Deposited: 14 Jun 2019 04:49
Last Modified: 06 Nov 2023 06:35
URI: http://repository.mercubuana.ac.id/id/eprint/48937

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