Pengaruh Tekanan Ketaatan, Kompleksitas Tugas, Pengalaman Auditor Dan Insentif Kinerja Terhadap Audit Judgment

Ifah Lathifah(1*) , Adimas Wijaya(2)


(1) Universitas Dharma AUB Surakarta
(2) Universitas Dharma AUB Surakarta
(*) Corresponding Author

Abstract


Tujuan dari penelitian ini adalah untuk memberikan bukti empiris tekanan ketaatan, kompleksitas tugas, pengalaman auditor dan insentif kinerja berpengaruh terhadap audit judgment. Teknik analisis dalam penelitian ini terdiri dari, pengujian kualitas kuesioner, uji asumsi klasik, analisis regresi linier berganda, uji t, uji F, dan uji R2. Hasil penelitian membuktikan bahwa teknanan ketaatan, kompleksitas tugas, pengalaman auditor dan insentif kinerja berpengaruh positif terhadap audit judgment.Hasil uji t menunjukkan bahwa tekanan ketaatan, kompleksitas tugas, pengalaman auditor dan insentif kinerja berpengaruh positif dan signifikan terhadap audit judgment.Hasil uji F menunjukan bahwa secara bersama-sama variabel tekanan ketaatan, kompleksitas tugas, pengalaman auditor dan insentif kinerja mempengaruhi variabel audit judgment secara signifikan.Hasil uji R2 menunjukan bahwa variabel tekanan ketaatan, kompleksitas tugas, pengalaman auditor dan insentif kinerja menjelaskan terhadap variabel audit judgment.


Keywords


Tekanan ketaatan, Kompleksitas tugas, Pengalaman auditor dan Insentif kinerja, Audit judgment

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References


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DOI: https://doi.org/10.36587/exc.v9i2.1362

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