PENGARUH PROFESIONALISME, KOMPLEKSITAS TUGAS, DAN PENGALAMAN AUDITOR TERHADAP AUDIT JUDGEMENT (Survei Pada Beberapa Kantor Akuntan Publik)
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Date
2014
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Universitas Widyatama
Abstract
This research aims to test the influence of professionalism, complexity of the task and the experience of an auditor to audit judgement. Descriptive analitical methode with the approach of the survey where the respondents being sampled is auditor working in public accounting in the city of Bandung, Jakarta, Depok, Tanggerang, and Jakarta recorded in directory IAPI by 2013. The object in this research is the professionalism (X1), the complexity of task (X2), the auditor’s experience (X3) as the independent variable and the audit judgement (Y) as the dependen variable. Data collection is carried out using a questionnaire. Results of the questionnaire in its entirety demonstrates that the auditor that the auditor has an attitude of professionalism is at a category either. This is attested by a score total of 5,090 or number of precentage of 81,8% is also located on a task complecity a category either. This is attested by a score total of 1997 or presentse amount of 78,3%, experience the auditor also being pretty good category. This is evidenced by the score a total 1395 or the number of precentage of 66,1%. From the result of the calculation of thr correlation coefficients obtained the value of R 0,533. Because the alue of R between 0,40-0,599 the relationship of professionalism, the complexity of the task, and with professionalism, the complexity of the task, and experiance auditor, judgement can be said to be moderate. The professionalism, the complexity of the task, and the experience the auditor contribute of 53,3% while the rest of 46,7% is affected by other variables not examined. The results obtained that professionalism gave a positive and significant effect of audit judgement where t count (3,339) > t table (2,007), the complexity of task of giving a positive influence significantly to audit judgement where t count (2,158) > t table (2,007), the experiance the auditor gives a significant positive influence on audit judgement where t count (2,314) > t table (2,007).
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Keywords
Profesionalism, Task Complexity, Auditor Experience, Audit Judgement, Profesionalisme, Kompleksitas Tugas, Pengalaman Auditor, Audit Judgement