PENGARUH KOMPLEKSITAS TUGAS, ORIENTASI TUJUAN DAN SELF EFFICACY TERHADAP KINERJA AUDITOR DALAM PEMBUATAN AUDIT JUDGMENT
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Institusion
Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta
Author
Fatima Rini, Maria
Subject
Auditing
Datestamp
2021-10-25 07:18:42
Abstract :
ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh dari kompleksitas tugas, orientasi tujuan, dan self efficacy terhadap kinerja auditor dalam pembuatan audit judgment. Sampel dalam penelitian ini adalah auditor yang bekerja di Kantor Akuntan Publik di DKI Jakarta. Alat penelitian menggunakan kuesioner yang disampaikan secara langsung kepada auditor oleh peneliti. Data dianalisis mengunakan regresi dengan bantuan pogram SPSS (Statistical Product and Service Solutions) 25. Hasil penelitian ini bahwa variabel kompleksitas tugas, orientasi tujuan, dan self efficacy berpengaruh positif terhadap kinerja auditor dalam pembuatan audit judgment. Kata kunci: Kompleksitas tugas orientasi tujuan, self-efficacy, kinerja auditor dalam pembuatan audit judgment ABSTRACT This study examined the effect of task complexity, goal orientation and self efficacy on performance of auditors in making audit judgment. This study also examined the interaction effect of performance-approach goal orientation with task complexity on performance of auditors in making audit judgment. Sample of this study is auditors from audit firms in DKI Jakarta. The instrument of this study is questionnaire which distributed directly to auditors. Data analysis used regression analysis with SPSS (Statistical Product and Service Solutions) 25. The result of research showed task complexity, goal orientation, self efficacy, positive affect performance of auditors in making audit judgment, performance-avoidance goal orientation significantly affect performance of auditors in making audit judgment. Keywords: Task complexity, goal orientation, self efficacy, performance of auditors in making audit judgment.
ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh dari kompleksitas tugas, orientasi tujuan, dan self efficacy terhadap kinerja auditor dalam pembuatan audit judgment. Sampel dalam penelitian ini adalah auditor yang bekerja di Kantor Akuntan Publik di DKI Jakarta. Alat penelitian menggunakan kuesioner yang disampaikan secara langsung kepada auditor oleh peneliti. Data dianalisis mengunakan regresi dengan bantuan pogram SPSS (Statistical Product and Service Solutions) 25. Hasil penelitian ini bahwa variabel kompleksitas tugas, orientasi tujuan, dan self efficacy berpengaruh positif terhadap kinerja auditor dalam pembuatan audit judgment. Kata kunci: Kompleksitas tugas orientasi tujuan, self-efficacy, kinerja auditor dalam pembuatan audit judgment ABSTRACT This study examined the effect of task complexity, goal orientation and self efficacy on performance of auditors in making audit judgment. This study also examined the interaction effect of performance-approach goal orientation with task complexity on performance of auditors in making audit judgment. Sample of this study is auditors from audit firms in DKI Jakarta. The instrument of this study is questionnaire which distributed directly to auditors. Data analysis used regression analysis with SPSS (Statistical Product and Service Solutions) 25. The result of research showed task complexity, goal orientation, self efficacy, positive affect performance of auditors in making audit judgment, performance-avoidance goal orientation significantly affect performance of auditors in making audit judgment. Keywords: Task complexity, goal orientation, self efficacy, performance of auditors in making audit judgment.
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