PENGARUH TEKANAN KETAATAN, KOMPLEKSITAS TUGAS, DAN PENGALAMAN KERJA TERHADAP AUDIT JUDGMENT (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI PROVINSI BALI)

Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris : 1) Pengaruh tekanan ketaatan terhadap Audit Judgment pada Kantor Akuntan Publik Di Provinsi Bali, 2) pengaruh kompleksitas tugas terhadap Audit Judgment pada Kantor Akuntan Di Provinsi Bali, 3) pengaruh pengalaman kerja terhadap Audit Judgment pada kantor akuntan publik di Provinsi Bali, 4) pengaruh tekanan ketaatan, kompleksitas tugas, pengalaman kerja terhadap Audit Judgment pada Kantor Akuntan Publik Di Provinsi Bali.Penelitian ini merupakan penelitian kuantitatif. Populasi penelitian ini adalah seluruh auditor Kantor Akuntan Publik Di Provinsi Bali yang berjumlah 82 orang. Pengambilan sampel menggunakan metode purposive sampling dengan jumlah 70 sampel pada Kantor Akuntan Publik Di Provinsi Bali. Data dikumpulkan menggunakan angket atau kuisioner. Data yang diperoleh dianalisis dengan menggunakan tehnik analisis regresi linier berganda dan diolah menggunakan SPSS versi 16. Hasil penelitian menunjukkan bahwa 1) Terdapat pengaruh Positif tekanan ketaatan terhadap Audit Judgement pada kantor akuntan publik di Provinsi Bali, 2) Terdapat pengaruh kompleksitas tugas terhadap Audit Judgment pada kantor akuntan publik di Provinsi Bali, 3) Terdapat pengaruh pegalaman kerja terhadap Audit Judgment pada kantor akuntan di Provinsi Bali, 4) Terdapat pengaruh tekanan ketaatan, kompleksitas tugas,dan pengalaman kerja secara simultan terhadap Audit Judgement pada kantor akuntan publik di Provinsi Bali.
Kata Kunci : Audit Judgment, Tekanan Ketaatan, Kompleksitas Tugas, dan Pengalaman Kerja

This research aims to obtain empirical evidence : 1) pressure Influence adherence to Audit Judgment on public accountant in the province of Bali, 2) influences the complexity of the task against Audit Judgment in the Accounting Office of Bali, 3) influence work experience against Audit Judgment on public accountant in the province of Bali, 4) influence the pressure of obedience, the complexity of the task, work experience against Audit Judgment on public accountant in the province of Bali it is Research. Quantitative research. The population of this research is the entire auditor In public accountant Bali totalling 82 people. Sampling using a purposive sampling method with a number of 70 samples on public accountant in the province of Bali. Data collected using question form or questionnaire. The data obtained were analysed by using multiple linear regression analysis techniques and processed using SPSS version 16. The results showed that 1) there is a Positive pressure influence adherence to Audit Judgement on public accountant in the province of Bali, 2) there is the influence of the complexity of the task against Auditing Judgment on public accountant in the province of Bali, 3) there is the influence of work experience against Audit Judgement in the Accounting Office of Bali, 4) there is the influence of the pressure of obedience, the complexity of the tasks, and the work experience simultaneously against Audit Judgement in public accounting in the province Bali.
keyword : : Audit Judgment, Pressure of Obedience, Complexity of Tasks, and Work Experience