| dc.contributor |
Fakultas Ekonomi dan Bisnis |
|
| dc.creator |
Fadlanty, Fadlanty |
|
| dc.creator |
Purnamasari, Pupung |
|
| dc.date |
2020-08-24 |
|
| dc.date.accessioned |
2021-03-15T04:00:59Z |
|
| dc.date.available |
2021-03-15T04:00:59Z |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/23611 |
|
| dc.identifier |
10.29313/.v6i2.23611 |
|
| dc.identifier.uri |
http://hdl.handle.net/123456789/29479 |
|
| dc.description |
Abstract. The phenomenon that occurs in Indonesia shows that there are still auditors who make audit judgments that are not in accordance with the facts that should be, it is done deliberately because of pressure from both the client and the boss. There are also auditors who produce audit judgment that is not in accordance with applicable audit standards. Therefore the purpose of this research is to find out the effect of Obedience Pressure on Audit Judgment which ais moderated bby Task cComplexityd This research. was conducted to an Auditor who works at a Public Accountant Office in Bandung with a verification method and a quantitative approach. Data collection is carried out by giving questionnaires to respondents for later testing statistically. Hypothesis testing is done by a simple linear regression analysis method and Moderated Regression Analysis (MRA). The test results show that Obedience Pressure has a negative and significant effect on Audit judgment. And task complexity weakens effect of Obedience Pressure on Audit Judgment.Keywords : obedience pressure, audit judgment, task complexity. Abstrak. Fenomenae yang terjadi di Indonesia menunjukkan fbahwa masih terdapat auditor gyang membuat audit judgment tidak sesuai dengan fakta yang seharusnya, hal tersebut dilakukan dengan sengaja karena adanya tekanan baik dari klien maupun atasan. Terdapat juga auditor yang menghasilkan audit judgment tidak sesuai dengan standar audit yang berlaku. Maka dari itu tujuan penelitianh ini dilakukan yaitu iuntuk mengetahui jpengaruh Obedience Pressure terhadap Audit Judgment yang .dimoderasi oleh Kompleksitas Tugask Penelitian ini dilakukan. kepada Auditor yang bekerja pada Kantor Akuntan Publik di Kota Bandung dengan metode verifikatif dan pendekatan kuantitatif. Pengumpulan data dilakukan dengan memberikan kuesioner kepada responden untuk kemudian dilakukan pengujian secara statistik. Pengujian hipotesis dilakukan dengan metode analisis regresi linear sederhana dan Moderated Regression Analysis (MRA). Hasil pengujian menunjukkan bahwa Obedience Pressure berpengaruh negatif dan signifikan terhadap Audit judgment. Serta Kompleksitas Tugas memperlemah perngaruh Obedience Pressure terhadap Audit Judgment.Kata kunci : obedience pressure, audit judgment, kompleksitas tugas |
|
| dc.format |
application/pdf |
|
| dc.language |
eng |
|
| dc.publisher |
Universitas Islam Bandung |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/23611/pdf |
|
| dc.rights |
Copyright (c) 2020 Prosiding Akuntansi |
|
| dc.source |
Prosiding Akuntansi; Vol 6, No 2, Prosiding Akuntansi (Agustus, 2020); 637-642 |
|
| dc.source |
Prosiding Akuntansi; Vol 6, No 2, Prosiding Akuntansi (Agustus, 2020); 637-642 |
|
| dc.source |
2460-6561 |
|
| dc.source |
10.29313/.v6i2 |
|
| dc.subject |
Akuntansi |
|
| dc.subject |
obedience pressure, audit judgment, kompleksitas tugas |
|
| dc.title |
Pengaruh Obedience Presssure terhadap Audit Judgment dengan Kompleksitas Tugas sebagai Variabel Moderasi |
|
| dc.type |
info:eu-repo/semantics/article |
|
| dc.type |
info:eu-repo/semantics/publishedVersion |
|
| dc.type |
Peer-reviewed Article |
|
| dc.type |
Kuantitatif |
|