SYAHPUTRA, DWI HERU (2017) PENGARUH TEKANAN KETAATAN, KOMPLEKSITAS TUGAS, DAN PENGALAMAN AUDITOR TERHADAP AUDIT JUDGMENT (Studi Kasus Pada Kantor Akuntan Publik (KAP) di Jakarta Barat). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Penelitian ini bertujuan untuk meneliti secara empiris pengaruh tekanan ketaatan, kompleksitas tugas, dan pengalaman auditor terhadap audit judgment. Penelitian ini merupakan penelitian kuantitatif, yang merupakan data primer berupa kuesioner unutk menhimpun data. Populasi penelitian ini auditor yang bekerja pada KAP di Jakarta Barat, sedangkan teknik pengambilan sampel dalam peneliitan ini yakni teknik purposive sampling dengan kriteria auditor yang sudah bekerja lebih dari satu tahun. Kuesioner yang telah disebarkan sebanyak 101 dan yang bias diolah adlah 80 kuesioner. Data dianalisis dengan menggunakan analisis regresi berganda dan diolah dengan menggunakan bantuan software SPSS versi 21. Hasil dari penelitian ini menunjukan bahwa (1) tekanan ketaatan tidak berpengaruh tehadap audit judgment, (2) kompleksitas tugas tidak berpengaruh terhadap audit judgment, (3) pengalaman auditor berpengaruh terhadap audit judgment, dan (4) tekanan ketaatan, kompleksitas tugas tidak berpengaruh terhadap audit judgment, hanya pengalaman auditor yang berpengaruh terhadap audit judgment.This rearch aimed to analyze the influence of effect professionalism, experience, and intellectual intelligence of the consideration of materiality levels either simultaneously or partially. Independent variables used in this study is the attitude of effect professionalism, experience, and intellectual intelligence. While the dependent variable in this study is the consideration of the level of materiality. This research used survey methods, collected at 9 public accounting firm in western Jakarta. Data collected by spreading questionnaire with convenience sampling method. There are 80 questionnaires distributed, 71 back and 71 questionnaires that can be analyzed. Data processing is performed by using validity, reliability, test and test the assumptions of classical linear regression with the help of Statistical Product and Service Solutions (SPSS) version 21 and Microsoft Excel 2009. The results of this research indicate that the partial attitude of professionalism does affect the consideration of materiality, partial experience no effect on the consideration of materiality level, Intellectual intelligence partially no effect on the consideration of the level of materiality.
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