Pengaruh Kompleksitas tugas, Senioritas Auditor dan Tekanan Ketaaatan Terhadap Audit Judgement dengan Locus of Control Sebagai Pemoderasi

Irianti, Lingga Resvita (2019) Pengaruh Kompleksitas tugas, Senioritas Auditor dan Tekanan Ketaaatan Terhadap Audit Judgement dengan Locus of Control Sebagai Pemoderasi. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

Competition of entities is no longer with the amount of profit earned, but the valuation of the fairness of financial statements is also very important. The effort to obtain the fairness assessment of financial statements is by conducting an examination conducted by a third party, namely in terms of public accountants. The services of an auditor who works in a public accounting firm are very necessary to assess the fairness of financial statements reliably and accountably. The purpose of this study was to determine the effect of task complexity, auditor seniority, and compliance pressure on audit judgement with locus of control as moderating. This study used a purposive sampling technique with 40 samples. Data analysis techniques using multiple regression analysis with the method is moderated regression analysis, hypothesis testing is carried out simultaneously and partially by using the F test, coefficient of determination test (R2 test), partial test (statistical t test), and classical assumption test which includes normality test, multicollinearity, autocorrelation, and heteroscedasticity. The results of this study are task complexity and auditor seniority did not have a significant effect on audit judgement, while compliance pressure had a significant effect on audit judgement. The next result is the existence of locus of control as a moderating variable resulting in the effect of compliance pressure on audit judgement not being moderated by locus of control. Key Word : task complexity, auditor seniority, compliance pressure, locus of control, and audit judgement.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.45 - AUDITING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 04 Oct 2019 04:13
Last Modified: 04 Oct 2019 04:13
URI: http://eprints.perbanas.ac.id/id/eprint/4408

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