Pengaruh pengalaman auditor, tekanan ketaatan, kompleksitas tugas dan letak kendali diri terhadap pertimbangan audit (studi pada kantor Akuntan Publik di Surabaya)

Yuliana Citra, Putri (2018) Pengaruh pengalaman auditor, tekanan ketaatan, kompleksitas tugas dan letak kendali diri terhadap pertimbangan audit (studi pada kantor Akuntan Publik di Surabaya). Other thesis, Wijaya Kusuma University.

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Abstract

This study aims to examine and analyze whether the auditor's experience, pressure of obedience, task complexity, and location of self-control, both partially and simultaneously influence the audit considerations in the Public Accounting Firm in Surabaya. In this study there are five variables, consisting of four independent variables namely auditor experience, obedience pressure, task complexity, and the location of self-control and one dependent variable that is audit considerations. Sampling in this study uses simple random sampling method which is done by taking it directly from the population randomly. Based on the F test that has been done it can be seen that the auditor's experience, obedience obedience, task complexity and the location of self-control influence simultaneously on audit considerations. This result is evidenced by the significance value for the F test of 0.000 <0.05. Based on the t test shows that the auditor experience variable affects the audit considerations, from the t test obtained t-count of 2,283 and its significance value 0,026 <0,05. Obedience pressure variables influence audit considerations, from the results of the t-test, the t-count results are 2,277 and the significance is 0,026 <0,05. The task complexity variable influences audit considerations, from the results of the t test obtained t-count of 2.769 and a significance of 0.008 <0.05. Variables in the location of self-control have no effect on audit considerations, as evidenced by the t-test that yields t-count of 1.095 with a significance value of 0.278> 0.05.

Item Type: Thesis (Other)
Uncontrolled Keywords: Auditor Experience, Compliance Pressure, Task Complexity, self Control, and Audit Considerations.
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic and Business > Accounting Study Program
Depositing User: Putri Yuliana Citra
Date Deposited: 02 Oct 2018 07:16
Last Modified: 02 Oct 2018 07:16
URI: http://erepository.uwks.ac.id/id/eprint/2356

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