DIANTY, GALUH AURA (2025) PENGARUH SELF-EFFICACY DAN TEKANAN KETAATAN TERHADAP AUDIT JUDGMENT DENGAN KOMPLEKSITAS TUGAS SEBAGAI VARIABEL MODERASI (Studi Empiris pada Auditor di KAP Wilayah Jakarta Selatan). S1 thesis, Universitas Mercu Buana.
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Abstract
This research aims to examine and obtain empirical evidence regarding the influence of self-efficacy and obedience pressure on audit judgment, with task complexity as a moderating variable. The population used in this research includes all auditors working at Public Accounting Firms in the South Jakarta Region, as listed in the Directory of the Indonesian Institute of Public Accountants for 2024. The research sample comprised 108 auditors obtained using a non-probability sampling technique. Data were collected from May 9 to June 23, 2025, through the distribution of questionnaires. To test the hypotheses, this research employs multiple linear regression and moderated regression analysis with the assistance of SPSS version 25. The findings prove that self-efficacy has a positive and significant influence on audit judgment, whereas obedience pressure does not. In addition, task complexity does not moderate the influence of self-efficacy or obedience pressure on audit judgment. Keywords: Self-Efficacy, Obedience Pressure, Task Complexity, Audit Judgment Penelitian ini dilakukan untuk menguji serta menemukan bukti empiris mengenai pengaruh self-efficacy dan tekanan ketaatan terhadap audit judgment, dengan kompleksitas tugas sebagai variabel moderasi. Populasi yang digunakan dalam penelitian ini mencakup seluruh auditor yang bekerja pada Kantor Akuntan Publik wilayah Jakarta Selatan yang terdaftar dalam Direktori Institut Akuntan Publik Indonesia tahun 2024. Sampel dalam penelitian terdiri dari 108 auditor yang diperoleh dengan menggunakan teknik non-probability sampling. Pengumpulan data dilakukan pada periode 9 Mei hingga 23 Juni 2025 dengan menggunakan kuesioner. Untuk menguji hipotesis, penelitian ini menerapkan analisis regresi linear berganda dan regresi moderasi dengan bantuan SPSS versi 25. Hasil penelitian membuktikan bahwa self-efficacy memiliki pengaruh positif dan signifikan terhadap audit judgment, sedangkan tekanan ketaatan tidak berpengaruh. Selain itu, kompleksitas tugas tidak dapat memoderasi pengaruh self-efficacy maupun tekanan ketaatan terhadap audit judgment. Kata Kunci: Self-Efficacy, Tekanan Ketaatan, Kompleksitas Tugas, Audit Judgment
| Item Type: | Thesis (S1) |
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| Call Number CD: | FE/AK. 25 185 |
| NIM/NIDN Creators: | 43221010117 |
| Uncontrolled Keywords: | Self-Efficacy, Obedience Pressure, Task Complexity, 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 > 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 > 657.6 Specific Kinds of Accounting/Jenis Akuntansi Tertentu > 657.61 Public Accounting/Akuntansi Publik |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Pandu Risdiyanto |
| Date Deposited: | 26 Sep 2025 01:30 |
| Last Modified: | 26 Sep 2025 01:30 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/98078 |
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