CD Skripsi
Pengaruh Tekanan Ketaatan, Kompleksitas Tugas, Pengalaman Auditor Dan Independensi Terhadap Audit Judgment (Studi Empiris Kantor Akuntan Publik Pekanbaru, Padang, Batam).
ABSTRACT
This study aims to analyze the effect of obedience pressure, task
complexity,auditor experience and independency on audit judgement. This study uses
primary data collected by distributing questionnaires to the auditor who worked in
the Public Accountant Office located in Pekanbaru, Padang and Batam. From 80
questionnaires distributed to twenty Public Accountant Office, total questionnairs
returned and can be processed is 68 questionnaires. After validitiy and reliability test
done, data is analyzed using multiple linear regression method with IBM SPSS
(Statistical Product and Service Solution) statistical tools 17. The research results
show obedience pressure have positive impact on the audit judgement, auditor
experience have positive impact on the audit judgement, independency have positive
impact on the audit judgement, task complexity causes negative effect on audit
judgement and independency have positive impact on audit judgement
Keywords: Obedience Pressure, Task Complexity, Auditor Experience, Independency
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