PENGARUH TEKANAN KETAATAN DAN KOMPLEKSITAS TUGAS TERHADAP AUDIT JUGDMENT DENGAN PENGALAMAN AUDITOR SEBAGAI VARIABEL MODERASI (Studi Kasus Pada Kantor Akuntan Publik (KAP) Di Jakarta Selatan)

FAISHAL, ROFI LUTHFIA (2019) PENGARUH TEKANAN KETAATAN DAN KOMPLEKSITAS TUGAS TERHADAP AUDIT JUGDMENT DENGAN PENGALAMAN AUDITOR SEBAGAI VARIABEL MODERASI (Studi Kasus Pada Kantor Akuntan Publik (KAP) Di Jakarta Selatan). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The Purpose of this study to determine the magnitude of the influence of auditor experience to moderate the influence of compliance pressure and the complexity of the task in the Judgment audit. This research was conducted at KAP Jakarta Sekatan. The sample in this study was 14 KAP from 60 KAP with a total of 100 respondents. The method technique used was convenience sampling. Methods of collecting data by distributing questionnaires. Furthermore, this study was tested using the Smart PLS 3.0 software application. The results of this test explain the obedience pressure and task complexity have a positive and significant effect on audit judgment, whereas for auditor experience is not a variable that moderates the pressure of obedience and complexity of the task towards audit judgment. Keywords: Compliance Pressure, Task Complexity, Auditor Experience, Audit Judgment. Penelitian ini bertujuan untuk mengetahui besaran pengaruh pengalaman auditor akan memoderasi pengaruh tekanan ketaatan dan kompleksitas tugas pada audit Judgment. Peneltian ini dilakukan di KAP Jakarta Sekatan. Sampel pada penelitian ini sebanyak 14 KAP dari 60 KAP dengan total responden 100. Tehnik metode yang digunakan convenience sampling. Metode pengumpulan data dengan penyebaran kuesioner. Selanjutnya, penelitian ini diuji dengan menggunakan aplikasi software Smart PLS 3.0. Hasil pengujian ini menjelaskan tekanan ketaatan dan kompleksitas tugas berpengaruh positif dan signifikan terhadap audit judgment, sedangkan untuk pengalaman auditor bukan variable yang memoderasi tekanan ketaatan dan kompleksitas tugas terhadap audit judgment Kata Kunci : Tekanan Ketaatan, Kompleksitas Tugas, Pengalaman Auditor, Audit Judgment.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 151
NIM: 43215010198
Uncontrolled Keywords: Tekanan Ketaatan, Kompleksitas Tugas, Pengalaman Auditor, 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: 26 Nov 2019 04:15
Last Modified: 07 Jan 2020 06:08
URI: http://repository.mercubuana.ac.id/id/eprint/52260

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