JIHAN FITRIANA, . (2022) PENGARUH INDEPENDENSI, SELF-EFFICACY, DAN TEKANAN KETAATAN TERHADAP AUDIT JUDGEMENT DENGAN KOMPLEKSITAS TUGAS SEBAGAI VARIABEL MODERASI. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.
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Abstract
Penelitian ini dilakukan untuk mengetahui pengaruh dari independensi, self-efficacy, dan tekanan ketaatan terhadap audit judgement dengan kompleksitas tugas sebagai variabel moderasi. Penelitian ini menggunakan metode kuantitatif dan menggunakan data primer dengan instrumen penelitian berupa kuesioner. Populasi yang digunakan adalah auditor pada Auditorat Utama Keuangan Negara 1 (AKN 1) pada Badan Pemeriksa Keuangan Republik Indonesia (BPK RI). Penelitian ini menentukan sampel dengan menggunakan metode purposive sampling. Pengujian hipotesis yang dilakukan dalam penelitian ini menggunakan metode analisis regresi linear berganda dan analisis regresi moderasi (Moderated Regression Analysis) dengan program SPSS 25. Berdasarkan hasil dari analisis dapat disimpulkan bahwa independensi, self-efficacy, dan tekanan ketaatan berpengaruh signifikan terhadap audit judgement. Hasil penelitian juga menunjukkan bahwa kompleksitas tugas tidak mampu memoderasi pengaruh independensi, self-efficacy, dan tekanan ketaatan terhadap audit judgement. *** This study was conducted to determine the effect of independence, self-efficacy, and obedience pressure on audit judgment with task complexity as a moderating variable. This study uses quantitative methods and uses primary data with research instruments in the form of questionnaires. The population used is the auditor at the Main Auditorate of State Finance 1 (AKN 1) at the Supreme Audit Agency of the Republic of Indonesia (BPK RI). This study determines the sample using purposive sampling method. Hypothesis testing carried out in this study used multiple linear regression analysis methods and moderated regression analysis (Moderated Regression Analysis) with the SPSS 25 program. Based on the results of the analysis, it can be concluded that independence, self-efficacy, and obedience pressure have a significant effect on audit judgement. The results also show that task complexity is not able to moderate the influence of independence, self-efficacy, and obedience pressure on audit judgement.
Item Type: | Thesis (Sarjana) |
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Additional Information: | 1) Dr. Etty Gurendrawati, M.Si, Ak. ; 2) Tri Hesti Utaminingtyas, S.E., M.SA |
Subjects: | Ilmu Sosial > Perdagangan, e-commerce > Akuntansi Ilmu Sosial > Keuangan Manajemen > Manajemen , Business |
Divisions: | FE > S1 Akuntansi |
Depositing User: | Users 14917 not found. |
Date Deposited: | 05 Sep 2022 12:53 |
Last Modified: | 05 Sep 2022 12:53 |
URI: | http://repository.unj.ac.id/id/eprint/34755 |
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