PENGARUH TEKANAN KETAATAN, KOMPLEKSITAS TUGAS, DAN SKEPTISISME PROFESIONAL TERHADAP AUDIT JUDGEMENT
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Institusion
Universitas Pembangunan Nasional Veteran Jakarta
Author
Syarifah Nur Amni Gulo, .
Subject
HF Commerce
Datestamp
2021-12-24 02:48:43
Abstract :
This study aims to examine the effect of compliance pressure, task complexity, and professional skeptisism on audit judgement. The sample used in this study was an auditor that work at public accounting firm in South Jakarta. The sample was sampled using purposive sampling method as many as 51 respondents. Data analysis techniques use the software Statistic Product and Service Solution (SPSS) Version 28 to carry out testing with multiple linear regression analysis with 5% significant level. The results on this research show that (1) Compliance Pressure has no significant effect on Audit Judgement, (2) Task Complexity has no significant effect on Audit Judgement, and (3) Professional Skeptisism has a positive and significant effect on Audit Judgement.
This study aims to examine the effect of compliance pressure, task complexity, and professional skeptisism on audit judgement. The sample used in this study was an auditor that work at public accounting firm in South Jakarta. The sample was sampled using purposive sampling method as many as 51 respondents. Data analysis techniques use the software Statistic Product and Service Solution (SPSS) Version 28 to carry out testing with multiple linear regression analysis with 5% significant level. The results on this research show that (1) Compliance Pressure has no significant effect on Audit Judgement, (2) Task Complexity has no significant effect on Audit Judgement, and (3) Professional Skeptisism has a positive and significant effect on Audit Judgement.
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