ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT JUDGEMENT (Studi kasus pada Badan Pemeriksa Keuangan Republik Indonesia Perwakilan Provinsi Lampung)

ARIEF BUDIMAN , 1211031010 (2018) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT JUDGEMENT (Studi kasus pada Badan Pemeriksa Keuangan Republik Indonesia Perwakilan Provinsi Lampung). FAKULTAS EKONOMI DAN BISNIS, UNIVERSITAS LAMPUNG.

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Abstrak

Penelitian ini merupakan penelitian yang dilakukan di di Kantor Badan Pemeriksa Keuangan Republik Indonesa Perwajilan Provinsi Lampung. Penelitian ini memiliki tujuan untuk mengetahui : (1) pengaruh Tekanan Ketaatan terhadap Audit Judgement, (2) pengaruh Kompleksitas Tugas terhadap Audit Judgement, (3) pengaruh Pengalaman Audit terhadap Audit Judgement, (4) pengaruh Keahlian Audit terhadap Audit Judgement. Penelitian ini menggunakan metode kuantitatif dan bersifat deskriptif. Pengumpulan data dilakukan dengan menggunakan kuesioner . Sampel yang diambil sebanyak 58 orang Auditor baik senior maupun yunior di Badan Pemeriksa Keuangan Republik Indonesia Perwakilan Provinsi Lampung. Data diolah dan dianalisis dengan menggunakan program SPSS for Windows. Hasil penelitian ini menunjukan hanya variabel Tekanan Ketaatan dan Keahlian Audit yang berpengaruh terhadap Audit Judgement. sedangkan untuk variabel Kompleksitas Tugas, dan pengalaman Audit tidak berpengaruh terhadap Audit Judgement. Kata kunci : Tekanan Ketaatan, Kompleksitas Tugas, Keahlian Audit, Pengalaman Audit, Audit Judgement Analysis of Factors Affecting Judgmental Audit (A case study at the Supreme Audit Board of the Republic of Indonesia of Lampung Province Representative) This research is a research conducted at the Office of the Supreme Audit Agency of the Republic of Indonesia Perwajilan Lampung Province. The purpose of this research is to know: (1) influence of Compliance Pressure to Judgment Audit, (2) influence of Task Complexity to Judgment Audit, (3) influence of Audit Experience to Judgment Audit, (4) Effect of Audit Skill to Judgment Audit. This research uses quantitative and descriptive method. The data were collected by using questionnaires. Samples taken as many as 58 people both senior and junior Auditors at the Supreme Audit Agency Republic of Indonesia Lampung Province Representative. Data is processed and analyzed using SPSS for Windows program. The results of this study show only the variables of Obedience Pressure and Audit Skills that have an effect on Judgment Audit. while for the Task Complexity variable, and Audit experience does not affect Judgment Audit. Keywords: Pressure of Compliance, Complexity of Duties, Audit Expertise, Audit Experience, Judgment Audit

Tipe Karya Ilmiah: Skripsi
Subyek: H Ilmu Sosial = Social Sciences > HF Commerce > HF5601 Accounting
J Political Science > JS Local government Municipal government
Program Studi: Fakultas Ekonomi dan Bisnis > Prodi Akuntansi
Depositing User: 201854081 . Digilib
Date Deposited: 10 Aug 2018 08:59
Last Modified: 10 Aug 2018 08:59
URI: http://digilib.unila.ac.id/id/eprint/32790

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