CD Skripsi

Pengaruh Tekanan Ketaatan, Kompleksitas Tugas, Tekanan Anggaran Waktu Dan Independensi Auditor Terhadap Audit Judgment (Studi Empiris Pada Auditor Di Kantor Akuntan Publik Kota Pekanbaru Dan Padang)

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Abstract
This study aims to investigate the effect of obedience preasure, task
complexity, time budget pressure, and auditor independence on audit judgment.
Audit judgment refers to the professional judgments made by auditors during the
audit process, which play a critical role in determining the quality of the audit
opinion issued. The research was conducted empirically on auditors employed at
Public Accounting Firms (PAFs) located in the cities of Pekanbaru and Padang. A
quantitative research approach was adopted, with data collected through
questionnaires distributed to auditors at 14 PAFs. The data were analyzed using
multiple linear regression analysis. The findings indicate that compliance pressure,
task complexity, and time budget pressure have a statistically significant impact on
audit judgment. In contrast, auditor independence does not exert a significant
influence.
The results of this study are expected to serve as valuable input for auditors
in enhancing the quality of their audit judgments by considering the factors that
may affect them.
Keywords: Audit Judgment, Obedience Preasure, Task Complexity, Time Budget Preasure,
Independenci

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1902124969

Penerbit

Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI., 2025

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1902124969

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

daus

Versi lain/terkait

Lampiran Berkas

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