MARWAH CHISTIE AL BIRUNI, . (2017) PENGARUH TEKANAN KETAATAN, INDEPENDENSI, dan KOMPLEKSITAS TUGAS TERHADAP AUDIT JUDGMENT. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.
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Abstract
Penelitian ini bertujuan untuk menguji pengaruh tekanan ketaatan, independensi, dan kompleksitas tugas terhadap audit judgment. Penelitian ini dilakukan di KAP Jakarta Timur. Populasi dalam penelitian ini adalah 7 kantor akuntan publik di Jakarta Timur. Sampel dalam penelitian ini yaitu auditor senior dan auditor junior yang bekerja pada kantor akuntan publik di JakartaTimur. Data diperoleh melalui kuesioner yang disebarkan langsung kepada para auditor sebanyak 125 kuesioner dan hanya 65 kuesioner yang dikembalikan. Data dianalisis menggunakan metode regresi linier berganda dengan bantuan program SPSS menunjukkan tingkat signifikasi 5%. Hasil dari penelitian ini menunjukkan bahwa tekanan ketaatan berpengaruh terhadap audit judgment, independensi berpengaruh terhadap audit judgment dan kompleksitas tugas berpengaruh terhadap audit judgment. This research aimed to examine the effect of obedience pressure, independence, and task complexity toward audit judgment. This research was carried out at East Jakarta. The population in this research were Public Accountant Office in East Jakarta as much 7 Offices. The sample in this research was senior and junior auditor working in Public Accountant Offices inEast Jakarta. Data collected by questionnaire distributed directly to the auditor as much 125 questionnaires and only 65 questionnaires replayed. Data analysis used multiple linear regression method with SPSS to test the hypothesis at a significance level of 5%. The result of this research showed that obedience pressure significantly affect audit judgment, independence significantly affect audit judgment and task complexity significantly affect audit judgment.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Additional Information: | 1). Unggul Purwohedi, SE, M.Si, Ph.D ; 2). Nuramalia Hasanah, S.E., M.Ak |
| Subjects: | Ilmu Sosial > Perdagangan, e-commerce > Akuntansi |
| Divisions: | FE > S1 Akuntansi |
| Depositing User: | Users 14626 not found. |
| Date Deposited: | 12 Jul 2022 05:41 |
| Last Modified: | 12 Jul 2022 05:41 |
| URI: | http://repository.unj.ac.id/id/eprint/31642 |
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