PENGARUH TEKANAN KETAATAN DAN SELF-EFFICACY TERHADAP AUDIT JUDGMENT (Studi Empiris Pada Kantor Akuntan Publik di Jakarta Barat Periode 2019)

SATIANO, FARIZ (2020) PENGARUH TEKANAN KETAATAN DAN SELF-EFFICACY TERHADAP AUDIT JUDGMENT (Studi Empiris Pada Kantor Akuntan Publik di Jakarta Barat Periode 2019). S1-Sarjana thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine whether the pressure of obedience, self-efficacy affect audit judgment. The population in this study consisted of auditors who worked at the Public Accounting Firm (KAP) located in West Jakarta. The sampling method used in this study is convenience sampling method. In this study the total sample was 100 respondents. The type of data used is primary data obtained from respondents' answers as a sample using Statistical Package for The Social Sciences (SPSS) 25 software as a tool for processing analytical data. The results of this study indicate that the pressure of obedience affects audit judgment. While self-efficacy does not affect audit judgment. Keywords: obedience pressure, self-efficacy, audit judgment Penelitian ini bertujuan untuk menguji apakah tekanan ketaatan, self-efficacy berpengaruh terhadap audit judgment. Populasi dalam penelitian ini terdiri dari auditor yang bekerja di Kantor Akuntan Publik (KAP) yang berada di wilayah Jakarta Barat. Metode pengambila sampel yang digunakan dalam penelitian ini adalah convenience sampling method. Dalam penelitian ini total sampel adalah 100 responden. Tipe data yang digunakan adalah data primer yang diperoleh dari hasil jawaban responden sebagai sampel dengan menggunakan software Statistical Package for The Social Sciences (SPSS) 25 sebagai alat bantu untuk mengolah data analitis. Hasil penelitian ini menunjukkan bahwa tekanan ketaatan berpengaruh terhadap audit judgment. Sedangkan self-efficacy tidak berpengaruh terhadap audit judgment. Kata kunci: tekanan ketaatan, self-efficacy, audit judgment.

Item Type: Thesis (S1-Sarjana)
NIM: 43216010094
Uncontrolled Keywords: tekanan ketaatan, self-efficacy, 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
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: 05 Feb 2021 04:55
Last Modified: 05 Feb 2021 04:55
URI: http://repository.mercubuana.ac.id/id/eprint/59589

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