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

ABSTRACT
The purpose of this study is to examine the effect of obedience pressure, task complexsity, self efficacy and time budget pressure to audit judgmentwaas taken by auditor. The population used in this study is the auditor who works at the Public Accounting Firm (KAP) in the cities of Padang and Pekanbaru in accordance with the 2018 Public Accountant Firm directory obtained from the Indonesian Public Accountants Institute (IAPI) website directory. Sampling was done using a purposive sampling method to get as many as 70 respondents. The data used in this study are primary data in the form of questionnaires. From 70 questionnaires distributed, only 65 questionnaires can be processed. The results of this study indicate that 1). self-efficacy influences audit judgment with a significance level of 0.000 0.005.

Keywords : audit judgment, obedience pressure, task complexity, self-efficacy and time budget pressure.

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 119 (0259)
02 03. 119 (0259)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 119 (0259)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
xv, 52 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 119 (0259)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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