PENGARUH TEKANAN KETAATAN, TEKANAN ANGGARAN
WAKTU, PENGALAMAN DAN LOCUS OF CONTROL TERHADAP
AUDIT JUDGMENT
(Studi Kasus Pada Kantor Akuntan Publik di Semarang)
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Institusion
Universitas Stikubank
Author
Maysaroh, Ulfa
Subject
H Social Sciences (General)
Datestamp
2020-05-11 03:39:11
Abstract :
Penelitian ini bertujuan untuk menguji pengaruh tekanan ketaatan, tekanan anggaran waktu, pengalaman dan locus of control terhadap audit judgment. Populasi pada penelitian ini seluruh auditor yang bekerja di Kantor Akuntan Publik di Kota Semarang. Metode pengambilan sampel dengan menggunakan metode convienince sampling. Metode pengumpulan data primer melalui metode survei dengan menyebarkan kuesioner dan diperoleh sampel sejumlah 70 responden. Data yang diperoleh dianalisis menggunakan model regresi linier berganda. Hasil penelitian ini menunjukan bahwa tekanan ketaatan, pengalaman dan locus of control tidak berpengaruh signifikan terhadap audit judgment. Sementara itu, hasil tekanan anggaran waktu berpengaruh signifikan terhadap audit judgment. ABSTRACT This study aims to examine the effect of obedience pressure, time budget pressure, experience and locus of control on audit judgment. The population in this study were all auditors who worked at the Public Accounting Firm in the City of Semarang. The sampling method using convienince sampling method. Primary data collection methods through survey methods by distributing questionnaires and obtained a sample of 70 respondents. The data obtained were analyzed using multiple linear regression models. The results of this study indicate that the pressure of obedience, experience and locus of control have no significant effect on audit judgment. Meanwhile, the results of time budget pressure have a significant effect on audit judgment.
Penelitian ini bertujuan untuk menguji pengaruh tekanan ketaatan, tekanan anggaran waktu, pengalaman dan locus of control terhadap audit judgment. Populasi pada penelitian ini seluruh auditor yang bekerja di Kantor Akuntan Publik di Kota Semarang. Metode pengambilan sampel dengan menggunakan metode convienince sampling. Metode pengumpulan data primer melalui metode survei dengan menyebarkan kuesioner dan diperoleh sampel sejumlah 70 responden. Data yang diperoleh dianalisis menggunakan model regresi linier berganda. Hasil penelitian ini menunjukan bahwa tekanan ketaatan, pengalaman dan locus of control tidak berpengaruh signifikan terhadap audit judgment. Sementara itu, hasil tekanan anggaran waktu berpengaruh signifikan terhadap audit judgment. ABSTRACT This study aims to examine the effect of obedience pressure, time budget pressure, experience and locus of control on audit judgment. The population in this study were all auditors who worked at the Public Accounting Firm in the City of Semarang. The sampling method using convienince sampling method. Primary data collection methods through survey methods by distributing questionnaires and obtained a sample of 70 respondents. The data obtained were analyzed using multiple linear regression models. The results of this study indicate that the pressure of obedience, experience and locus of control have no significant effect on audit judgment. Meanwhile, the results of time budget pressure have a significant effect on audit judgment.
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