Pengaruh Kompleksitas Tugas, Time Budget Pressure dan Pengalaman Auditor Terhadap Audit Judgement
Abstract
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh kompleksitas tugas, time budget pressure dan pengalaman auditor terhadap audit judgement pada inspektorat kota makassar. Penelitian ini merupakan penelitian kuantitatif yang berbentuk angka. Metode penelitian yang digunakan dalam penelitian ini adalah analisis regresi dengan tujuan untuk mengetahui hubungan antara variable independen dan variable independen. Lokasi penelitian pada kantor inspketorat kota Makassar. Hasil penelitian menunjukkan adanya hubungan positif dan signifikan antara beberapa faktor dengan audit judgment. Pertama, kompleksitas tugas memberikan kontribusi positif terhadap peningkatan kualitas audit judgment. Semakin kompleks tugas yang dihadapi auditor, semakin baik judgment yang dihasilkan. Kedua, tekanan anggaran waktu (Time Budget Pressure) juga terbukti memiliki pengaruh positif dan signifikan terhadap audit judgment. Tingginya tekanan anggaran waktu berhubungan dengan peningkatan kualitas audit, menunjukkan bahwa auditor mampu menjalankan langkah-langkah audit dengan tepat waktu dalam situasi yang mendesak. Ketiga, pengalaman auditor memiliki dampak positif dan signifikan terhadap audit judgment. Pengalaman yang dimiliki oleh auditor mempermudah mereka dalam memahami konteks dan mengambil keputusan yang dapat dipertanggungjawabkan.
Kata Kunci : Kompleksitas Tugas; Time Budget Pressure; Pengalaman; Audit Judgement
Copyright (c) 2024 Musliha Shaleh , Subhan Subhan, Andi Nurul Fahira
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