PENGARUH PENGALAMAN AUDITOR, SELF-EFFICACY, KOMPLEKSITAS TUGAS, DAN TEKANAN KETAATAN TERHADAP AUDIT JUDGEMENT (STUDI EMPIRIS PADA AUDITOR PADA KANTOR AKUNTAN PUBLIK DI SUMATERA BAGIAN SELATAN)

LAUREN, HAZA and Tjandrakirana DP, Rina and Ermadiani, Ermadiani (2021) PENGARUH PENGALAMAN AUDITOR, SELF-EFFICACY, KOMPLEKSITAS TUGAS, DAN TEKANAN KETAATAN TERHADAP AUDIT JUDGEMENT (STUDI EMPIRIS PADA AUDITOR PADA KANTOR AKUNTAN PUBLIK DI SUMATERA BAGIAN SELATAN). Undergraduate thesis, Sriwijaya University.

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Abstract

The auditor in carrying out his duties, the output produced is very important, namely the audit report. However, when conducting an audit, there is a possibility that an audit failure will occur. To avoid cases of audit failure, the auditor is therefore required to be professional. The purpose of this study is to empirically examine how the effect of auditor experience, self-efficacy, task complexity, and pressure of obedience to audit judgement on auditors working in the South Sumatran Public Accountant Firm registered at the Indonesian Institute of Certified Public Accountant. This research is a type of quantitative research with primary data using a questionnaire method. The population od this research is auditors who work in KAP in the South Sumatra region who are registered at the Indonesian Institute of Certified Public Accountants 2020 and the sampling method uses Convenince sampling. The data analysis technique used in this study is Multiple Linear Regression using SPSS 22.0. The results of this study indicate that auditor experience, self-efficacy, task complexity have a positive effect on audit judgement. Obedience pressure has effect on audit judgement.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Audit judgement, pengalaman auditor, self-efficacy, kompleksitas tugas, dan tekanan ketaatan
Subjects:	H Social Sciences > HB Economic Theory > HB1-3840 Economic theory. Demography
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mrs. haza lauren
Date Deposited:	26 Jul 2021 06:39
Last Modified:	26 Jul 2021 06:39
URI:	http://repository.unsri.ac.id/id/eprint/50424

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