Image of Pengaruh Independensi, Kompleksitas Tugas DanTekanan Ketaatan Terhadap Audit Judgment Dengan Skeptisme Profesional Sebagai Variabel Moderasi (Studi Empiris Pada Kap Pekanbaru, Padang Dan Batam)
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CD Skripsi

Pengaruh Independensi, Kompleksitas Tugas DanTekanan Ketaatan Terhadap Audit Judgment Dengan Skeptisme Profesional Sebagai Variabel Moderasi (Studi Empiris Pada Kap Pekanbaru, Padang Dan Batam)

This study aims to look for the effect to the Independence, Task Complexity and Pressure of Obedience on Judgment Audit with Professional Skepticism as a Moderation. The population in this research were Public Accountant Office in Pekanbaru, Padang and Batam in 2019. Sample selection method with purposive sampling. Data collected by questionnaire distributed directly to the auditor as much 100 questionnaires and only 64 questionnaires replayed. Data collected from 64 questionnaires subsequently the data were analyzed with SPSS using Moderated Regression Analysis (MRA). The results of this study prove that Independence, Task Complexity and Pressure of Obedience affects on judgment audit. Independence significant value 0,001 < 0,05, , Task Complexity significant value 0,000 < 0,05, Pressure of Obedience significant value 0,000 < 0,05. Professional scepticism variable able to moderate the effect of Task Complexity. Professional scepticism variable can’t able to moderate the effect of Independence, and Pressure of Obedience. Significant value of independence moderated by skepticicm professional on audit judgment 0,168 > 0,05, Significant value of Task Complexity moderated by skepticicm professional on audit judgment 0,014 > 0,05, Significant value of Pressure of Obedience moderated by skepticicm professional on audit judgment 0,532 > 0,05.The result of the regression analysis R2 is 0,796 wich means that the independent variable used in this research affects Judgment Audit of 79,6% while the remaining 20,4% is influenced by other variables not included in this regression model.
Keywords: Independence, Task Complexity , Obedience Pressure, Professional Skepticism, Audit Judgment.

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 119 (0139)
02 03. 119 (0139)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 119 (0139)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
vi, 71 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 119 (0139)
Tipe Isi
-
Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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