PENGARUH TEKANAN KETAATAN, TEKANAN ANGGARAN WAKTU, KOMPLEKSITAS TUGAS, DAN PENGALAMAN KERJA AUDITOR TERHADAP AUDIT JUDGMENT (Studi Empiris Pada Auditor di Kantor Akuntan Publik Jakarta Barat dan Jakarta Selatan)

NOVITASARI, RIEMA (2019) PENGARUH TEKANAN KETAATAN, TEKANAN ANGGARAN WAKTU, KOMPLEKSITAS TUGAS, DAN PENGALAMAN KERJA AUDITOR TERHADAP AUDIT JUDGMENT (Studi Empiris Pada Auditor di Kantor Akuntan Publik Jakarta Barat dan Jakarta Selatan). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to prove empirically the effect of obedience pressure, time budget pressure, task complexity and auditor work experience on audit judgment. The population in this study is an auditor who works at West Jakarta and South Jakarta Public Accounting Firms. Based on purposive sampling there were 95 respondents who were the samples of this study. The hypothesis in this study will be tested using the Smart Partial Least Squares. The results of this study indicate compliance pressure and time budget pressure does not affect audit judgment, while the complexity of the task and auditor's work experience influence audit judgment. Keywords: Compliance Pressure, Time Budget Pressure, Task Complexity, Auditor Work Experience and Audit Judgment Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh tekanan ketaatan, tekanan anggaran waktu, kompleksitas tugas dan pengalaman kerja auditor terhadap audit judgment. Populasi dalam penelitian ini merupakan auditor yang bekerja pada Kantor Akuntan Publik Jakarta Barat dan Jakarta Selatan. Berdasarkan purposive sampling terdapat 95 responden yang menjadi sampel dari penelitian ini. Hipotesis dalam penelitian ini akan di uji menggunakan Smart Partial Least Squares. Hasil penelitian ini menunjukkan tekanan ketaatan dan tekanan anggaran waktu tidak berpengaruh terhadap audit judgment, sedangkan kompleksitas tugas dan pengalaman kerja auditor berpengaruh terhadap audit judgment. Kata kunci : Tekanan Ketaatan, Tekanan Anggaran Waktu, Kompleksitas Tugas, Pengalaman Kerja Auditor dan Audit Judgment

Item Type: Thesis (S1)
Call Number: SE/32/19/265
NIM: 43214120284
Uncontrolled Keywords: Tekanan Ketaatan, Tekanan Anggaran Waktu, Kompleksitas Tugas, Pengalaman Kerja Auditor dan Audit Judgment
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
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 > 657.45 Auditing/Audit
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 > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit
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 > 657.45 Auditing/Audit > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
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 > 657.45 Auditing/Audit > 657.458 Internal Auditing/Audit Internal
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 22 Aug 2019 02:05
Last Modified: 22 Aug 2019 02:05
URI: http://repository.mercubuana.ac.id/id/eprint/50241

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