Pengaruh Kompetensi Auditor, Tekanan Ketaatan, dan Kompleksitas Tugas Terhadap Audit Judgment

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kompetensi auditor, tekanan ketaatan dankompleksitas tugas terhadap audit judgement di Kantor Akuntan Publik di Makassar.Pengumpulan data dalam penelitian ini menggunakan instrumen kuesioner. Populasi dalampenelitian ini berjumlah 47 orang dari 9 Kantor Akuntan Publik Di Makassar sedangkanpengambilan sampel menggunakan teknik sampling sensus karena jumlah populasi yangtergolong sedikit Metode analisis yang digunakan adalah regresi linier berganda dengan bantuanalat SPSS. Hasil penelitian ini menunjukkan bahwa kompetensi auditor berpengaruh positif dansignifikan terhadap audit judgement. Sedangkan tekanan ketaatan dan kompleksitas tugasberpengaruh negatif dan signifikan terhadap audit judgement.

Client Pressures, Audit Tenure to Audit Quality: Moderation of Auditor Independence

“…Financial statements presented by the company's management are a reflection of the company's financial condition as well as a form of accountability report on the performance of the company's management work as a manager to the owner of the company (Muslim et al, 2018). The interest between the owner and the management of the company to maximize his/her personal interests has the potential to trigger information contained in the financial statements incompatible with the company's actual condition.…”

Calculation of depreciation Fixed Assets based on Government Accounting Standards and their impact on Financial Statements

“…One of the media used to fulfill this is by presenting reliable financial reports that can be accounted for (Muslim M, 2014). One of the objectives of making financial reports is for stakeholders to be able to know the picture of an organization's financial condition (Muslim et al, 2018).…”

Follow up on External Audit Result: Evidence from Telecommunications Companies in Indonesia

“…This condition certainly makes the stakeholders as users of financial information need third party services (Suraida, 2005). At the same time, the auditor has the potential to experience failure in carrying out his work due to mistakes made by the auditor himself (Muslim et al, 2018). For example, cases of accounting scandals such as Enron, Global Crossing in the United States provide empirical evidence about audit failures and result in a huge uproar in the capital market.…”