PENGARUH TEKANAN KETAATAN, TEKANAN ANGGARAN WAKTU, KEAHLIAN AUDITOR, DAN PENGETAHUAN AUDITOR TERHADAP AUDIT JUDGMENT (STUDI PADA KANTOR AKUNTAN PUBLIK DI JAKARTA BARAT PERIODE 2018)

FERDIANSYAH, RIZKY (2018) PENGARUH TEKANAN KETAATAN, TEKANAN ANGGARAN WAKTU, KEAHLIAN AUDITOR, DAN PENGETAHUAN AUDITOR TERHADAP AUDIT JUDGMENT (STUDI PADA KANTOR AKUNTAN PUBLIK DI JAKARTA BARAT PERIODE 2018). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The purpose of this study is to examine and obtain empirical evidence about the effect of compliance pressure, time budget pressure, auditor expertise and auditor knowledge that influence audit judgment. This study uses the Multiple Linear Regression method. The results of the study are, Obedience Pressure that does not affect audit judgment. This occurs because the compliance pressure received by the auditor when carrying out audit assignments does not significantly affect audit judgment quality. Time Budget Pressure has a positive effect on audit judgment. This is because with the limited time available in auditing financial statements, it is possible that the auditor does not maintain his professional skepticism. Auditor expertise has a negative effect on audit judgment. This is because the auditor's expertise in conducting audits has not shown the level of ability and knowledge possessed by the auditor. Auditor's knowledge has a positive effect on audit judgment. This is because the influence of knowledge among auditors will influence the way the auditor makes decisions. For further research it is recommended to use other independent variables because in this study there is an independent variable that has no effect, namely "Obedience Pressure" and there are negative influencing variables of this study, namely "Auditor Expertise". Keywords: audit judgment; auditor expertise; auditor knowledge; compliance pressure; time budget pressure Tujuan dari penelitian ini adalah untuk menguji dan memperoleh bukti empiris tentang pengaruh tekanan ketaatan, tekanan anggaran waktu, keahlian auditor dan pengetahuan auditor yang mempengaruhi audit judgment. Penelitian ini menggunakan metode Regresi Linear Berganda. Hasil dari penelitian adalah, Tekanan Ketaatan yang tidak mempengaruhi audit judgment. Ini terjadi karena tekanan ketaatan yang diterima oleh auditor ketika melaksanakan penugasan audit tidak secara signifikan mempengaruhi kualitas audit judgment. Tekanan Anggaran Waktu memiliki efek positif pada audit judgment. Ini karena dengan keterbatasan waktu yang tersedia dalam mengaudit laporan keuangan, ada kemungkinan bahwa auditor tidak mempertahankan skeptisisme profesionalnya. Keahlian Auditor memiliki efek negatif pada audit judgment. Ini karena keahlian auditor dalam melakukan audit belum menunjukkan tingkat kemampuan dan pengetahuan yang dimiliki oleh auditor. Pengetahuan Auditor memiliki efek positif pada audit judgment. Ini karena pengaruh pengetahuan di antara auditor akan mempengaruhi cara auditor mengambil keputusan. Untuk penelitian lebih lanjut disarankan untuk menggunakan variabel independen lain karena dalam penelitian ini ada variabel independen yang tidak berpengaruh, yaitu "Tekanan Ketaatan" dan ada variabel yang mempengaruhi negatif penelitian ini, yaitu "Keahlian Auditor". Kata kunci: audit judgment; keahlian auditor; pengetahuan auditor; tekanan kepatuhan; tekanan anggaran waktu

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 362
NIM/NIDN Creators: 43214120296
Uncontrolled Keywords: audit judgment; keahlian auditor; pengetahuan auditor; tekanan kepatuhan; tekanan anggaran waktu
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.1 Constructive Accounting/Akuntansi Konstruktif
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 > 657.42 Cost Accounting/Akuntansi Biaya
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 > 657.46 Tax Accounting/Akuntansi Pajak
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Virda Syifa
Date Deposited: 26 Jun 2019 10:17
Last Modified: 15 Aug 2022 01:23
URI: http://repository.mercubuana.ac.id/id/eprint/49167

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