Pengaruh Kompleksitas Tugas, Tekanan Ketaatan Dan Kemampuan Kerja Auditor Terhadap Audit Judgment

Faradish, Nabila (2018) Pengaruh Kompleksitas Tugas, Tekanan Ketaatan Dan Kemampuan Kerja Auditor Terhadap Audit Judgment. Sarjana thesis, Universitas Brawijaya.

Abstract

Kegagalan audit beberapa dekade terakhir ini telah melemahkan kepercayaan masyarakat terhadap kinerja auditor. Auditor dinilai kurang bersikap profesional terutama pada saat membuat suatu judgment dalam melaksanakan tugasannya. Penelitian sebelumnya menyatakan bahwa ada beberapa faktor yang dapat mempengaruhi auditor dalam membuat suatu judgment. Penelitian ini bertujuan untuk menguji pengaruh kompleksitas tugas, tekanan ketaatan dan kemampuan kerja terhadap audit judgment. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif. Metode pengambilan sampel menggunakan purposive sampling. Sample yang digunakan adalah auditor yang bekerja pada Kantor Akuntan Publik (KAP) di Kota Malang dan Surabaya, Jawa Timur yang terdaftar dalam Institut Akuntan Publik Indonesia (IAPI). Kusioner yang disebarkan sebanyak 90 eksemplar, namun hanya 60 kusioner yang dapat diolah. Pengujian hipotesis dilakukan dengan menggunaan Partial Least Square (PLS). Hasil penelitian ini membuktikan bahwa kompleksitas tugas dan tekanan ketaatan berpengaruh terhadap audit judgment. Sementara kemampuan kerja tidak berpengaruh terhadap audit judgment. Hasil penelitian juga menunjukkan bahwa tekanan ketaatan adalah faktor paling dominan dalam mempengaruhi audit judgment.

English Abstract

The failure of audits over the last few decades has undermined public confidence in auditor's performance. Auditors are judged to be less intimidating when creating judgment in their assignment. Previous research has suggested that there are several factors that can influence auditors in their judgment. This quantitative study aims to examine the effect of task complexity, obedience pressure, and ability on audit judgment. Using purposive sampling, auditors who are working in Public Accounting Firms (KAP) in Malang and Surabaya and registered in the Indonesian Institute of Certified Public Accountants (IAPI) were selected as the sample. From 90 copies of questionnaires, sixty were returned. The hypothesis testing was carried out using Partial Least Square (PLS). The results of this study prove that task complexity and obedience pressure affect audit judgment, but ability does not affect it. The results also show that obedience pressure is the most dominant factor in influencing audit judgment.

Item Type:	Thesis (Sarjana)
Identification Number:	SKR/FE/2018/147/051804537
Uncontrolled Keywords:	Kompleksitas tugas, tekanan ketaatan, kemampuan kerja, audit judgment, task complexity, obedience pressure, ability, audit judgment
Subjects:	600 Technology (Applied sciences) > 657 Accounting > 657.4 Specific fields of accounting > 657.45 Auditing
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	Nur Cholis
Date Deposited:	20 Jun 2019 04:05
Last Modified:	20 Oct 2021 03:00
URI:	http://repository.ub.ac.id/id/eprint/166292

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