Pengaruh kompleksitas tugas, pengalaman kerja, tekanan ketaatan dan tekanan anggaran waktu terhadap audit judgment

Sri Mullianingtiyas, Ariyanti (2018) Pengaruh kompleksitas tugas, pengalaman kerja, tekanan ketaatan dan tekanan anggaran waktu terhadap audit judgment. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

Audit is a process that is required to provide an opinion or the opinion of one of them on the presentation of financial statements. An auditor in giving an opinion or opinions on financial statements through an audit process, the audit process of making judgments include audit opinion is the final target of an auditor. The auditor must provide an audit judgment that can be accountable with attitude professionalism which are owned, so that the auditors need to know anything that can affect to making a decision. The purpose of this study was to examine the effect of task complexity, work experience, obedience pressure and time budget pressure on audit judgment. The number of samples analyzed in this study were 76 auditors from 15 public accounting firms recorded in the directory 2017 Indonesian Institute of Certified Public Accountants. The sampling technique used is convenience sampling and using test equipment in the form of statistical package for social sciences (SPSS) version 21. The data analysis technique used in this study was to test the validity and reliability test, descriptive statistical analysis, the classical assumption test and multiple linear regression tests. These results indicate that the work experience have effect on audit judgment, while the task complexity, obedience pressure and time budget pressure has no effect on audit judgment. Keywords: Audit Judgment, Task Complexity, Work Experience, Obedience Pressure and Time Budget Pressure

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 25 Oct 2018 02:35
Last Modified: 25 Oct 2018 02:35
URI: http://eprints.perbanas.ac.id/id/eprint/3492

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