Pengaruh Tekanan, Kompleksitas Tugas Dan Pengalaman Auditor Terhadap Audit Judgement
Abstrak
Tujuan penelitian ini adalah untuk menguji dan menganalisis pengaruh tekanan ketaatan, kompleksitas tugas dan pengalaman kerja auditor terhadap audit judgement. Populasi dalam penelitian ini adalah seluruh auditor yang bekerja di Kantor Badan Pemeriksa Keuangan (BPK) Perwakilan Sulawesi Selatan di Makassar yang berjumlah 95 orang. Sumber data yang digunakan adalah data primer, yang dikumpulkan secara langsung dari responden dengan menggunakan instrumen kuesioner. Metode analisis data yang akan dilakukan terdiri dari analisis statistik deskriptif, uji validitas, uji reliabilitas, uji asumsi klasik, serta pengujian hipotesis melalui analisis regersi linear berganda, uji koefisien determinasi, uji t dan uji f. Hasil penelitian menunjukkan bahwa variabel tekanan ketaatan, kompleksitas tugas dan pengalaman kerja berpengaruh positif dan signifikan terhadap audit judgement.
Kata Kunci: Tekanan Ketaatan, Kompleksitas Tugas, Pengalaman Kerja.
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