PENGARUH PENGALAMAN AUDITOR, SKEPTISME PROFESIONAL, TEKANAN KETAATAN, DAN KOMPLEKSITAS TUGAS TERHADAP AUDIT JUDGEMENT (Studi Empiris Pada Kantor Akuntan Publik Di Jakarta Selatan)

DARMAWAN, ARIO (2018) PENGARUH PENGALAMAN AUDITOR, SKEPTISME PROFESIONAL, TEKANAN KETAATAN, DAN KOMPLEKSITAS TUGAS TERHADAP AUDIT JUDGEMENT (Studi Empiris Pada Kantor Akuntan Publik Di Jakarta Selatan). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research was a causal aims to determine: (1) Influence Auditor's Experience on the performance auditors, (2) Influence Professional Skepticism on the Audit Judgement, (3) Influence Compliance Pressure on the Audit Judgement (4) Influence task complexity on the Audit Judgement. The data used in this study are primary data in the from of a questionnaire filled by the auditors, patners and others who work in public accounting firm in Soulth Jakarta. Number of questionnaires were distributed by 86 questionnaire. However, the back and can be used for further analysis by 64 questionnaire. Sampling using convienence sampling method and using multiple linear regression analysis using SPSS version 23. The results obtained that variable Auditor's Experience and Professional Skepticism has no significant effect on the Audit Judgement. While the variable of Compliance Pressure and task complexity have a significant effect on the performance of auditors. With the results of futher research to expand the research sample and add other variables. Keyword : Auditor's Experience, Professional Skepticism, Compliance Pressure, task complexity, Audit Judgement. Penelitian ini merupakan penelitian kausal yang bertujuan untuk mengetahui: (1) Pengaruh Pengalaman Auditor terhadap Audit Judgement, (2) Pengaruh Skeptisme Profesional terhadap Audit Judgement, (3) Pengaruh Tekanan Ketaatan terhadap Audit Judgement, (4) Pengaruh Kompleksitas Tugas terhadap Audit Judgement. Data yang digunakan dalam penelitian ini adalah data primer berupa kuesioner yang di isi oleh auditor, patner dan lain-lain yang bekerja pada Kantor Akuntan Publik di Jakarta Selatan. Jumlah kuesioner yang disebarkan sebanyak 86 kuesioner. Namun, yang kembali dan dapat digunakan untuk analisis lebih lanjut sebanyak 64 kuesioner. Pengambilan sampel menggunakan metode convienence sampling dan menggunakan metode analisis regresi linear berganda dengan menggunakan SPSS versi 23. Hasil penelitian yang diperoleh bahwa variabel pengalaman auditor dan skeptisme profesional tidak berpengaruh signifikan terhadap audit judgement. Sedangkan variabel tekanan ketaatan dan kompleksitas tugas berpengaruh signifikan terhadap audit judgement. Dengan hasil penelitian yang ada disarankan untuk penelitian selanjutnya memperluas sampel penelitian serta menambahkan variabel yang lainnya. Kata Kunci : Pengalaman Auditor, Skeptisme Profesional, Tekanan ketaatan, Kompleksitas Tugas, Audit Judgement

Item Type: Thesis (S1)
Call Number CD: FE/AK. 19 1062
Call Number: SE/32/18/251
NIM/NIDN Creators: 43214010221
Uncontrolled Keywords: Pengalaman Auditor, Skeptisme Profesional, Tekanan ketaatan, Kompleksitas Tugas, Audit Judgement
Subjects: 100 Philosophy and Psychology/Filsafat dan Psikologi > 120 Epistemology/Epistemologi > 128 Humankind/Filsafat Kehidupan Manusia > 128.4 Human Action and Experience/Aksi dan Pengalaman SManusia
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 > 657.6 Specific Kinds of Accounting/Jenis Akuntansi Tertentu > 657.61 Public Accounting/Akuntansi Publik
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.8 Accounting for Enterprises Enganged in Specific Kinds of Activities/Akuntansi Usaha yang Bergerak dalam Jenis Kegiatan Tertentu > 657.83 Service and Professionals Activities/Kegiatan Pelayanan dan Profesional
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 03 Dec 2021 13:29
Last Modified: 21 Sep 2023 03:41
URI: http://repository.mercubuana.ac.id/id/eprint/51389

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