The PENGARUH TEKANAN KETAATAN, KOMPLEKSITAS TUGAS DAN KEAHLIAN AUDIT TERHADAP AUDIT JUDGEMENT

STUDI KASUS PADA KANTOR BADAN PEMERIKSA KEUANGAN (BPK) RI PERWAKILAN KEPULAUAN RIAU

Penulis

  • BAMBANG SAMBODO Itprov Provinsi Kepri - STIE Pembangunan
  • Ivone Fitriani Prodi S1 Akuntansi, Sekolah Tinggi Ilmu Ekonomi (STIE) Bestari

DOI:

https://doi.org/10.33701/jiwbp.v10i2.904

Kata Kunci:

Compliance Pressure, Task Complexity, Audit Skills, Audit Judgment

Abstrak

Metode penelitian yang digunakan dalam penelitian ini adalah metode penelitian deskriptif kuantitatif dengan populasi penelitian yang diambil oleh penulis adalah Auditor pada kantor BPK RI Perwakilan Kepulauan Riau berjumlah 37 orang dan semua populasi dijadikan sampel penelitian. Teknik analisis data yang digunakan adalah Uji Regresi Linier Berganda lalu melakukan pengujian Hipotesis. Secara parsial Tekanan Ketaatan (X1), Komplekasitas Tugas (X2) dan Keahlian Audit (X3) berpengaruh signifikan terhadap Audit Judgement (Y). Secara simultan Tekanan Ketaatan, Kompleksitas Tugas dan Keahlian Audit Berpengaruh Signifikan terhadap Audit Judgement pada kantor BPK RI perwakilan provinsi Kepulauan Riau.

 

 

Unduhan

Data unduhan belum tersedia.

Unduhan

Diterbitkan

2021-01-14

Terbitan

Vol 10 No 2 (2020)

Bagian

Articles

Lisensi

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