PENGARUH LOCUS OF CONTROL, TEKANAN KETAATAN DAN KOMPLEKSITAS TUGAS TERHADAP AUDIT JUDGMENT

Abstract

Abstract. This research was aimed to obtain empirical evidents on effects of locus of control, obedience pressure, and taks complexity on audit judgment. The population of this research is auditors who worked on Public Accountant Offices in Tangerang which listed on Directory IAPI on October 2016. The sampling was conducted by purposive sampling technique and the sample used in this research was 52 respondent. Collecting data was conducted by questionnaire instrument. The method of analysis was used to test the hypothesis is multiple linear regression. The result of research showed that locus of control has a significant positive effect on audit judgment; obedience pressure has a significant negative effect on audit judgment; and task complexity has a significant negative effect on audit judgment. Abstrak. Penelitian ini bertujuan untuk memperoleh bukti secara empiris pengaruh locus of control, tekanan ketaatan, dan kompleksitas tugas terhadap audit judgment. Populasi penelitian ini adalah auditor yang bekerja pada Kantor Akuntan Publik diwilayah Tangerang yang terdaftar di directory IAPI per Oktober 2016. Pengambilan sampel menggunakan teknik purposive sampling, dan sampel yang digunakan berjumlah 52 responden. Pengumpulan data dilakukan dengan menggunakan instrumen kuesioner. Metode analisis yang digunakan untuk menguji hipotesis adalah regresi linier berganda. Hasil penelitian ini menunjukan bahwa locus of control berpengaruh signifikan positif terhadap audit judgment; tekanan ketaatan berpengaruh signifikan negatif terhadap audit judgment; dan kompleksitas tugas berpengaruh signifikan negatif terhadap audit judgment

Keywords

• audit judgment
• locus of control
• obedience pressure
• task complexity
• kata kunci: audit judgment
• locus of control
• obedience pressure
• task complexity