Pengaruh Tekanan Ketaatan, Locus Of Control, Tekanan Anggaran Waktu, Keahlian Dan Kompleksitas Tugas Terhadap Audit Judgment (Studi Empiris Pada KAP Surakarta dan KAP Yogyakarta)

Asih Triatmaja, Nur and , Drs. Atwal Arifin, SE, M.Si, (2018) Pengaruh Tekanan Ketaatan, Locus Of Control, Tekanan Anggaran Waktu, Keahlian Dan Kompleksitas Tugas Terhadap Audit Judgment (Studi Empiris Pada KAP Surakarta dan KAP Yogyakarta). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to obtain empirical evidence on the influence of obedience, locus of control, time budget pressure, expertise, and task complexity to audit judgment. The study population consisted of auditors working at Public Accounting Firm (KAP) in Surakarta and Yogyakarta city which is incorporated in Indonesian Institute of Certified Public Accountants (IAPI). Sampling using confinience sampling with a sample of 41 auditors from 7 Public Accounting Firm. The type of research data is primary data. Methods of completion of research data using questionnaires. The results showed that the pressure of obedience, locus of control, time budget pressure, expertise does not affect the audit judgment. While the complexity of audit tasks affect the audit judgment.

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: obedience, locus of control, time budget pressure, expertise, and task complexity and audit judgment
Subjects: H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: NUR ASIH TRIATMAJA
Date Deposited: 06 Feb 2018 06:44
Last Modified: 06 Feb 2018 06:44
URI: http://eprints.ums.ac.id/id/eprint/59297

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