PENGARUH KOMPLEKSITAS TUGAS, TEKANAN KETAATAN, DAN PENGALAMAN AUDIT TERHADAP AUDIT JUDGEMENT

Aini, Soraya Nur (2012) PENGARUH KOMPLEKSITAS TUGAS, TEKANAN KETAATAN, DAN PENGALAMAN AUDIT TERHADAP AUDIT JUDGEMENT. S1 thesis, Universitas Negeri Jakarta.

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Abstract

Soraya Nur Aini, 2012 ; The Influence of Task Complexity, Obedience Pressure, and Audit Experience on The Audit Judgement. Thesis. Department of Accounting Faculty of Economics, State University of Jakarta. Audit Judgement is an important activity in the auditing process and also provide a significant influence on the final conclusions will be produced in making decisions on providing opinion of financial statements to be audited in performing their duties as an auditor must be collecting and evaluate evidence that will be used to support the judgment rendered. The purpose of this study is to investigate and examine the effect of task complexity, pressure compliance, and audit experience on audit judgment. The study involved 67 auditors who worked on the KAP is located in South Jakarta. Auditors who responded are dominated by junior auditors and the experience of <2 years. This study uses multiple regression to test the hypothesis at a significance level of 5%, which is preceded by a test consisting of the classical assumptions of normality test, test multicollinearity, and heteroscedasticity test. Hypothesis testing is done using the F test and T test. The results indicated that the 5% significance: 1) the complexity of the task, the pressure of obedience, and audit experience simultaneously affect audit judgment, 2) the complexity of the partial assignment has no effect on audit judgment, 3) pressure partial obedience and experience affect audit judgment. Value of determinant coefficients (R2) indicates the number 0.269 which indicates that the regression model can explain the influence of independent variables on the dependent variable of 26.9%.

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