PENGARUH TEKANAN KETAATAN, KEAHLIAN AUDIT DAN PENGALAMAN AUDIT TERHADAP AUDIT JUDGMENT DENGAN KOMPLEKSITAS TUGAS SEBAGAI PEMODERASI
Abstract
This study aims to analyze the effect of compliance pressure, audit expertise and audit experience on audit judgment and analyze the effect of compliance pressure, audit expertise and audit experience moderated by the complexity of the task of audit judgment. The number of respondents used in this study were 45 people who served as examiners at the West Nusa Tenggara Representative Office of the Supreme Audit Board (BPK). Data collection is done by survey method with data collection techniques using questionnaires. The data analysis technique is using moderation regression analysis. The results showed that obedience pressure did not affect audit judgment. While audit expertise and audit experience affect audit judgment. The complexity of the task does not strengthen the influence of obedience pressure on audit judgment. The task complexity variable also weakens the influence of audit expertise and audit experience on audit judgment.
References
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Alamri. Fitria. 2017. Pengaruh Keahlian, Pengalaman, Kompleksitas Tugas dan Independensi terhadap Audit Judgment(Auditor Internal pada Inspektorat Provinsi Gorontalo). Jurnal EMBA, 5 (2), 593-601.
Ali, A., Dafine, A. 2018. Conformity Pressure and Auditors Judgment in Sweden. Thesis in Bussiness Administration in Auditing and Controling. Hogskolan Kristanstad.
Arikunto, S. 1996. Prosedur Penelitian. Jakarta: Rineka Cipta.
Brink, A.G., Tang, F., Ling, Y. The Impact of Estimate Source and Social Pressure on Auditors' Fair Value Estimate Choices. Behavioral Research in Accounting, 28 (2): 29-40.
Chen, L., Gary, P., Nonna, M.B. 2007. The Impact of Codes of Ethics and Experince on Auditor Judgment. Managerial Auditing Journal, 22 (6): 566-589.
Christanti, Made. 2017. Pengaruh Pengalaman Auditor, Locus Of Control, dan Pengetahuan Mendeteksi Kekeliruan Pada Audit Judgment. Jurnal Akuntansi Universitas Udayana, 18 (1): 327-357.
Chung, J. G.,and S., Monroe. 2001. A Reseach Note on The Effect of Gender and Task Complexity on Audit Judgment. Journal of Behaviorial Research, 13: 111-125.
Ernstberger, J., Benedikt, D., Christhoper, K. 2015. Determinants and Consequences of Auditor Dyad Formation at the Top-Level of Audit Teams. Univercity of Munich, German.
Ghozali, I. 2006. Aplikasi Analisis Multivariate Dengan Program IBM SPSS19. Semarang: Badan Penerbit Universitas Diponegoro.
Grenier, J.H. Bradley, P. Stern, M. 2014. The Effect of Accounting Standard Precision, Audit Expertise and Judgment on Audit Firm Ligitation Exposure. Contemporary Accounting Research, 32 (1): 336-357.
Griffith, E.E., Hammersley, J.S., Kadous, K., Young, D. 2014. Auditor Mindsets and Audit of Complex Estimates. Journal of Accounting Research, 53 (1): 49:77.
Hamdani, Yusron. 2014. Pengaruh Gender, Tekanan Ketaatan, dan Kompleksitas Tugas Terhadap Audit Judgment. Jurnal Riset Akuntansi Indonesia, 3: 20-53.
Herliansyah, Yudhi., Meifida, Ilyas. 2006. Pengaruh Pengalaman Auditor terhadap Penggunaan Bukti Tidak Relevan Dalam Auditor Judgment. Simposium Nasional Akuntansi IX Padang.
Houston, R. W. 1999. The effects of fee pressure and client risk on audit seniorsí time budget decisions. Auditing: A Journal of Practice & Theory18 (Fall): 70-86.
Ikatan Akuntan Indonesia. 2001. Standar Profesional Akuntan Publik.Jakarta: Salemba Empat.
Indriantoro., Nur dan Bambang., Supomo.2014.Metode Penelitian Bisnis Untuk Akuntansi dan Manajemen. Yogyakarta: BPFE.
Irwanti, A. N. 2011. Pengaruh Gender dan Tekanan Ketaatan Terhadap Audit Judgment, Kompleksitas Tugas Sebagai Variabel Moderating. E-Journal Universitas Diponegoro. Semarang.
Iskandar, T.M., Sanusi, Z.M. 2011. Assesing The Effects Of Self-Efficacy and Task Complexity on Internal Control Audit Judgment. Asian Academy of Managerial Journal of Accounting and Finance, 7 (1): 29-52.
Jamilah, S. Z., Fanani., G, Chandrarin. 2007. Pengaruh Gender, Tekanan Ketaatan, dan Kompleksitas Tugas terhadap Audit Judgment. Simposium Nasional Akuntansi
Julia, M.D., Sudana, I.P. 2016. Pengaruh Keahlian Auditor, Tekanan Ketaatan dan Independensi Pada Audit Judgment. E-Jurnal Akuntansi, 12 (3): 623-655.
Komalasari, Rossa. 2015. Pengaruh Independensi, Kompleksitas Tugas, dan Gender Terhadap Audit Judgment. Jurnal Riset Akuntansi, 9 (2): 66-86.
Langli, J.H., Limei, C., Tobias, S. 2018. Education, Experience and Audit Effort. Auditing Journal of Practice and Theory, 37 (3) : 91-115.
Liu, Gengyuan., Trinanddari, Nugrahanti. 2018. Audit Judment Performance: The Effect of Performance Insentive, Obedience Pressures and Ethical Perceptions. Enviromental Accounting and Mangement Journal, 6 (3): 225-234.
Locke, E. A., Latham, G. P. 1990. A Theory of Goal Setting and Task Performance. Englewood Cliffs NJ: Prentice-Hall.
Lord, A.T. dan DeZoort, F.T. (2001). The impact of commitment and moral reasoning on auditors’ responses to social influence pressure. Accounting, Organizations and Society, 26 (3): 215-235.
Margaret, Agnes. 2014. Analisis Faktor-Faktor yang Mempengaruhi Audit Judgment pada Auditor BPK RI. Diponegoro Journal Of Accounting, 1 (2): 1-13.
Mayangsari, S. 2003. Pengaruh Keahlian Audit dan Independensi terhadap Pendapat Audit (Studi Kuasieksperimen). Jurnal Riset Akuntansi Indonesia, 6 (1): 65-85.
Mutmainah, Siti. 2006. Studi Tentang Perbedaan Evaluasi Etis, Intensi Etis (Ethical Intention) Dan Orientasi Etis Dilihat Dari Gender Dan Disiplin Ilmu: Potensi Rekruitmen Staf Profesional Pada Kantor Akuntan Publik. Simposium Nasional Akuntansi IX.
Monroe, G. S., Sanusi, Z.M., Saleh, N.M. 2018. Effect of Goal Orientation, Self-Efficacy and Task Complexity on The Audit Judgment Performance of Malaysian Auditors. Accounting, Auditing and Accountability Journal, 31 (1): 75-95.
Moreno, Kimberly. 2002. The Impact of Affective Information on the Profesional Judgment of More Experience and Less Experience Auditors. Journal of Behaviroul Decision Making, 15 (1) : 361-377.
Nadhiroh, S.A. 2010. Pengaruh Kompleksitas Tugas, Orientasi Tujuan dan Self-Efficacy terhadap Kinerja Auditor dalam Pembuatan Audit Judgment (Studi pada Kantor Akuntan Publik di Semarang). E-Journal Univeristas Diponegoro.
Pasanda, Erna. 2013. Pengaruh Gender dan Pengalaman Audit Terhadap Audit Judgment. Jurnal Akuntansi Multiparadigma, 4 (3): 330-507.
Pertiwi, Kadek. 2017. Pengaruh Tekanan Ketaatan, Independensi, Pengalaman Kerja, Locus Of Control terhadap Audit Judgment di KAP Bali. E-Jurnal Akuntansi Universitas Udayana, 19 (1): 712-740.
Pontoh, Winston. 2016. Pengaruh Pengalaman Audit, Keahlian Audit dan Tekanan Ketaatan terhadap Audit Judgment BPK RI Perwakilan Provinsi Sulawesi Utara. Accountability Journal, 5(2): 11-22.
Praditaningrum, Januarti. 2012.Analisis Faktor-Faktor Yang Berpengaruh terhadap Audit Judgment (Studi pada BPK RI Perwakilan Provinsi Jawa Tengah. Simposium Nasional Akuntansi XV.
Prasinta, Anggitya. 2012. Pengaruh Gender, Tekanan Ketaatan, dan Kompleksitas Tugas terhadap Audit Judgment. Yogyakarta.
Puspitasari, Ayu Rahmi. 2011. Analisis Pengaruh Gender, Tekanan Ketaatan, Kompleksitas Tugas dan Pengalaman Terhadap Kinerja Auditor Dalam Pembuatan Audit Judgment. Universitas Diponegoro. Semarang.
Puspitasari, Rizsqi. 2014. Pengaruh Profesionalisme, Kompleksitas Tugas, dan Pengalaman Auditor terhadap Audit Judgment. Universitas Widyatama Bandung.
Republik Indonesia. 2006. Peraturan Pemerintah Republik Indonesia Nomor 8 tentang Pelaporan Keuangan dan Kinerja Instansi Pemerintah. Jakarta: Sekretariat Negara.
Republik Indonesia. 2004. Peraturan Pemerintah Republik Indonesia Nomor 8 tentang Pelaporan Keuangan dan Kinerja Instansi Pemerintah. Jakarta: Sekretariat Negara
Shelton, S. W. 1999. The Effect of Experience on the Use of Irrelevant Evidence in Auditor Judgment. The Accounting Review, 74 (2): 217 – 224.
Sugiyono. 2016. Metode Penelitian Administrasi. Bandung: Alfabeta.
Sofiani, M.M. 2014. Pengaruh Tekanan Ketaatan, Pengalaman Audit dan Audit Tenure terhadap Audit Judgment. Tax and Accounting Review, 4 (1): 1-10.
Sun, J., Cahan, S.F. 2014. The Effect of Audit Experience on Audit Fees and Audit Quality. Journal of Accounting, Auditing and Finance, 30 (1): 78-100.
Tantra, Victorio. 2013. Analisis Pengaruh Gender, Tekanan Ketaatan, Kompleksitas Tugas, Pengalaman Audit, Dan Keahlian Audit TerhadapAudit Judgment. Universitas Katolik Widya Mandala. Surabaya.
Tsunogaya, N., Satoshi, S., Chand, P. 2017. The Impact of Social Influence Pressures, Commitment, and Personality on Judgments by Auditors: Evidence from Japan. Journal of International Accounting Research, 16 (3): 17-34.
Yuliani. 2012. Pengaruh tekanan ketaatan, kompleksitas tugas, independensi, pengetahuan dan pengalaman auditor terhadap audit judgment. UMM Magelang.
Yustrianthe, R.H .2012. Kajian empiris audit judgment pada auditor. ISSN 2088- 2106.
Waspodo, Lego. 2007. Pengaruh Independensi Auditor Eksternal dan Kualitas Audit terhadap Hasil Negosiasi antara Auditor Dengan Manajemen Klien Mengenai Permasalahaan Laporan Keuangan. Tesis Magister Sains Akuntansi Universitas Diponegoro Semarang.
Wyatt, A.R. (2014). Accounting professionalism: They just don’t get it. Accounting Horizons,18 (1): 45-59.
Zulaikha. 2006. Pengaruh Interaksi Gender, Kompleksitas Tugas dan Pengalaman Auditor terhadap Audit Judgment (Sebuah Kajian Eksperimental Dalam Audit Saldo Akun Persediaan). Simposium Nasional Akuntansi IX.
Alamri. Fitria. 2017. Pengaruh Keahlian, Pengalaman, Kompleksitas Tugas dan Independensi terhadap Audit Judgment(Auditor Internal pada Inspektorat Provinsi Gorontalo). Jurnal EMBA, 5 (2), 593-601.
Ali, A., Dafine, A. 2018. Conformity Pressure and Auditors Judgment in Sweden. Thesis in Bussiness Administration in Auditing and Controling. Hogskolan Kristanstad.
Arikunto, S. 1996. Prosedur Penelitian. Jakarta: Rineka Cipta.
Brink, A.G., Tang, F., Ling, Y. The Impact of Estimate Source and Social Pressure on Auditors' Fair Value Estimate Choices. Behavioral Research in Accounting, 28 (2): 29-40.
Chen, L., Gary, P., Nonna, M.B. 2007. The Impact of Codes of Ethics and Experince on Auditor Judgment. Managerial Auditing Journal, 22 (6): 566-589.
Christanti, Made. 2017. Pengaruh Pengalaman Auditor, Locus Of Control, dan Pengetahuan Mendeteksi Kekeliruan Pada Audit Judgment. Jurnal Akuntansi Universitas Udayana, 18 (1): 327-357.
Chung, J. G.,and S., Monroe. 2001. A Reseach Note on The Effect of Gender and Task Complexity on Audit Judgment. Journal of Behaviorial Research, 13: 111-125.
Ernstberger, J., Benedikt, D., Christhoper, K. 2015. Determinants and Consequences of Auditor Dyad Formation at the Top-Level of Audit Teams. Univercity of Munich, German.
Ghozali, I. 2006. Aplikasi Analisis Multivariate Dengan Program IBM SPSS19. Semarang: Badan Penerbit Universitas Diponegoro.
Grenier, J.H. Bradley, P. Stern, M. 2014. The Effect of Accounting Standard Precision, Audit Expertise and Judgment on Audit Firm Ligitation Exposure. Contemporary Accounting Research, 32 (1): 336-357.
Griffith, E.E., Hammersley, J.S., Kadous, K., Young, D. 2014. Auditor Mindsets and Audit of Complex Estimates. Journal of Accounting Research, 53 (1): 49:77.
Hamdani, Yusron. 2014. Pengaruh Gender, Tekanan Ketaatan, dan Kompleksitas Tugas Terhadap Audit Judgment. Jurnal Riset Akuntansi Indonesia, 3: 20-53.
Herliansyah, Yudhi., Meifida, Ilyas. 2006. Pengaruh Pengalaman Auditor terhadap Penggunaan Bukti Tidak Relevan Dalam Auditor Judgment. Simposium Nasional Akuntansi IX Padang.
Houston, R. W. 1999. The effects of fee pressure and client risk on audit seniorsí time budget decisions. Auditing: A Journal of Practice & Theory18 (Fall): 70-86.
Ikatan Akuntan Indonesia. 2001. Standar Profesional Akuntan Publik.Jakarta: Salemba Empat.
Indriantoro., Nur dan Bambang., Supomo.2014.Metode Penelitian Bisnis Untuk Akuntansi dan Manajemen. Yogyakarta: BPFE.
Irwanti, A. N. 2011. Pengaruh Gender dan Tekanan Ketaatan Terhadap Audit Judgment, Kompleksitas Tugas Sebagai Variabel Moderating. E-Journal Universitas Diponegoro. Semarang.
Iskandar, T.M., Sanusi, Z.M. 2011. Assesing The Effects Of Self-Efficacy and Task Complexity on Internal Control Audit Judgment. Asian Academy of Managerial Journal of Accounting and Finance, 7 (1): 29-52.
Jamilah, S. Z., Fanani., G, Chandrarin. 2007. Pengaruh Gender, Tekanan Ketaatan, dan Kompleksitas Tugas terhadap Audit Judgment. Simposium Nasional Akuntansi
Julia, M.D., Sudana, I.P. 2016. Pengaruh Keahlian Auditor, Tekanan Ketaatan dan Independensi Pada Audit Judgment. E-Jurnal Akuntansi, 12 (3): 623-655.
Komalasari, Rossa. 2015. Pengaruh Independensi, Kompleksitas Tugas, dan Gender Terhadap Audit Judgment. Jurnal Riset Akuntansi, 9 (2): 66-86.
Langli, J.H., Limei, C., Tobias, S. 2018. Education, Experience and Audit Effort. Auditing Journal of Practice and Theory, 37 (3) : 91-115.
Liu, Gengyuan., Trinanddari, Nugrahanti. 2018. Audit Judment Performance: The Effect of Performance Insentive, Obedience Pressures and Ethical Perceptions. Enviromental Accounting and Mangement Journal, 6 (3): 225-234.
Locke, E. A., Latham, G. P. 1990. A Theory of Goal Setting and Task Performance. Englewood Cliffs NJ: Prentice-Hall.
Lord, A.T. dan DeZoort, F.T. (2001). The impact of commitment and moral reasoning on auditors’ responses to social influence pressure. Accounting, Organizations and Society, 26 (3): 215-235.
Margaret, Agnes. 2014. Analisis Faktor-Faktor yang Mempengaruhi Audit Judgment pada Auditor BPK RI. Diponegoro Journal Of Accounting, 1 (2): 1-13.
Mayangsari, S. 2003. Pengaruh Keahlian Audit dan Independensi terhadap Pendapat Audit (Studi Kuasieksperimen). Jurnal Riset Akuntansi Indonesia, 6 (1): 65-85.
Mutmainah, Siti. 2006. Studi Tentang Perbedaan Evaluasi Etis, Intensi Etis (Ethical Intention) Dan Orientasi Etis Dilihat Dari Gender Dan Disiplin Ilmu: Potensi Rekruitmen Staf Profesional Pada Kantor Akuntan Publik. Simposium Nasional Akuntansi IX.
Monroe, G. S., Sanusi, Z.M., Saleh, N.M. 2018. Effect of Goal Orientation, Self-Efficacy and Task Complexity on The Audit Judgment Performance of Malaysian Auditors. Accounting, Auditing and Accountability Journal, 31 (1): 75-95.
Moreno, Kimberly. 2002. The Impact of Affective Information on the Profesional Judgment of More Experience and Less Experience Auditors. Journal of Behaviroul Decision Making, 15 (1) : 361-377.
Nadhiroh, S.A. 2010. Pengaruh Kompleksitas Tugas, Orientasi Tujuan dan Self-Efficacy terhadap Kinerja Auditor dalam Pembuatan Audit Judgment (Studi pada Kantor Akuntan Publik di Semarang). E-Journal Univeristas Diponegoro.
Pasanda, Erna. 2013. Pengaruh Gender dan Pengalaman Audit Terhadap Audit Judgment. Jurnal Akuntansi Multiparadigma, 4 (3): 330-507.
Pertiwi, Kadek. 2017. Pengaruh Tekanan Ketaatan, Independensi, Pengalaman Kerja, Locus Of Control terhadap Audit Judgment di KAP Bali. E-Jurnal Akuntansi Universitas Udayana, 19 (1): 712-740.
Pontoh, Winston. 2016. Pengaruh Pengalaman Audit, Keahlian Audit dan Tekanan Ketaatan terhadap Audit Judgment BPK RI Perwakilan Provinsi Sulawesi Utara. Accountability Journal, 5(2): 11-22.
Praditaningrum, Januarti. 2012.Analisis Faktor-Faktor Yang Berpengaruh terhadap Audit Judgment (Studi pada BPK RI Perwakilan Provinsi Jawa Tengah. Simposium Nasional Akuntansi XV.
Prasinta, Anggitya. 2012. Pengaruh Gender, Tekanan Ketaatan, dan Kompleksitas Tugas terhadap Audit Judgment. Yogyakarta.
Puspitasari, Ayu Rahmi. 2011. Analisis Pengaruh Gender, Tekanan Ketaatan, Kompleksitas Tugas dan Pengalaman Terhadap Kinerja Auditor Dalam Pembuatan Audit Judgment. Universitas Diponegoro. Semarang.
Puspitasari, Rizsqi. 2014. Pengaruh Profesionalisme, Kompleksitas Tugas, dan Pengalaman Auditor terhadap Audit Judgment. Universitas Widyatama Bandung.
Republik Indonesia. 2006. Peraturan Pemerintah Republik Indonesia Nomor 8 tentang Pelaporan Keuangan dan Kinerja Instansi Pemerintah. Jakarta: Sekretariat Negara.
Republik Indonesia. 2004. Peraturan Pemerintah Republik Indonesia Nomor 8 tentang Pelaporan Keuangan dan Kinerja Instansi Pemerintah. Jakarta: Sekretariat Negara
Shelton, S. W. 1999. The Effect of Experience on the Use of Irrelevant Evidence in Auditor Judgment. The Accounting Review, 74 (2): 217 – 224.
Sugiyono. 2016. Metode Penelitian Administrasi. Bandung: Alfabeta.
Sofiani, M.M. 2014. Pengaruh Tekanan Ketaatan, Pengalaman Audit dan Audit Tenure terhadap Audit Judgment. Tax and Accounting Review, 4 (1): 1-10.
Sun, J., Cahan, S.F. 2014. The Effect of Audit Experience on Audit Fees and Audit Quality. Journal of Accounting, Auditing and Finance, 30 (1): 78-100.
Tantra, Victorio. 2013. Analisis Pengaruh Gender, Tekanan Ketaatan, Kompleksitas Tugas, Pengalaman Audit, Dan Keahlian Audit TerhadapAudit Judgment. Universitas Katolik Widya Mandala. Surabaya.
Tsunogaya, N., Satoshi, S., Chand, P. 2017. The Impact of Social Influence Pressures, Commitment, and Personality on Judgments by Auditors: Evidence from Japan. Journal of International Accounting Research, 16 (3): 17-34.
Yuliani. 2012. Pengaruh tekanan ketaatan, kompleksitas tugas, independensi, pengetahuan dan pengalaman auditor terhadap audit judgment. UMM Magelang.
Yustrianthe, R.H .2012. Kajian empiris audit judgment pada auditor. ISSN 2088- 2106.
Waspodo, Lego. 2007. Pengaruh Independensi Auditor Eksternal dan Kualitas Audit terhadap Hasil Negosiasi antara Auditor Dengan Manajemen Klien Mengenai Permasalahaan Laporan Keuangan. Tesis Magister Sains Akuntansi Universitas Diponegoro Semarang.
Wyatt, A.R. (2014). Accounting professionalism: They just don’t get it. Accounting Horizons,18 (1): 45-59.
Zulaikha. 2006. Pengaruh Interaksi Gender, Kompleksitas Tugas dan Pengalaman Auditor terhadap Audit Judgment (Sebuah Kajian Eksperimental Dalam Audit Saldo Akun Persediaan). Simposium Nasional Akuntansi IX.
Published
2019-12-30
How to Cite
Andryani, H., Piturungsih, E., & Furqan, L. (2019). PENGARUH TEKANAN KETAATAN, KEAHLIAN AUDIT DAN PENGALAMAN AUDIT TERHADAP AUDIT JUDGMENT DENGAN KOMPLEKSITAS TUGAS SEBAGAI PEMODERASI. Jurnal Riset Akuntansi Aksioma, 18(2), 79-115. https://doi.org/10.29303/aksioma.v18i2.83
Section
Articles
