Hayati, Zidna Farihah (2020) FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT JUDGEMENT (STUDI PADA KANTOR AKUNTAN PUBLIK DI SEMARANG). Undergraduate thesis, Universitas Stikubank.
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Abstract
Salah satu peran jasa akuntan publik adalah memberikan jaminan kepada stakeholder bahwa informasi yang disajikan dalam laporan keuangan perusahaan adalah akurat dan dapat dipercaya sebagai dasar untuk pengambilan keputusan. Penelitian ini bertujuan untuk menganalisis pengaruh tekanan ketaatan, kompleksitas tugas, pengalaman auditor, dan kompetensi auditor terhadap audit judgement. Penelitian ini menggunakan data primer yang dikumpulkan dengan menyebarkan 164 kuesioner kepada auditor yang bekerja di Kantor Akuntan Publik Semarang, total kuesioner yang dikembalikan dan dapat diolah sebanyak 148 kuesioner. Analisis dilakukan dengan menggunakan alat statistik IBM SPSS 25. Hasil dari penelitian ini menunjukkan bahwa tekanan ketaatan berpengaruh positif terhadap audit judgement, kompleksitas tugas berpengaruh negatif terhadap audit judgement, pengalaman auditor berpengaruh positif terhadap audit judgement, dan kompetensi auditor berpengaruh positif terhadap audit judgement. ABSTRACT One of the role of public accountants is to give reassurance to stakeholders that the information of the company’s financial statement is accurate and trustworthy as a basis of decisions making.This study attempts to analyze the effect of obedience pressure, task complexity, auditor experiences, and auditor competenciy on audit judgement. This study using primary data which ghatered by spreading 164 questionnaires to an auditor who working in Public Accountant Office located in Semarang, total questionnaires that can be returned and processed is 148 questionnaires. The analysis was done using a statistical tool IBM SPSS 25. The research result show that obedience pressure had a positive impact on audit judgement, task complexity had negative impact on audit judgement, auditor experience had positive impact on audit judgement, and auditor competency had positive impact on audit judgement.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Additional Information: | SKR.V.05.52.2085 NIM 17.05.52.5010 |
| Uncontrolled Keywords: | Kata Kunci : Tekanan Ketaatan, Kompleksitas Tugas, Pengalaman Auditor, Kompetensi Auditor, dan Audit Judgement |
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Faculty / Institution: | Fakultas Ekonomika dan Bisnis > Program Studi Akuntansi |
| Depositing User: | Lisa Noviani Maghfiroh |
| Date Deposited: | 26 May 2020 01:30 |
| Last Modified: | 26 May 2020 01:30 |
| URI: | https://eprints.unisbank.ac.id/id/eprint/6857 |
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