PENGARUH OBEDIENCE PRESSURE, KOMPLEKSITAS TUGAS DAN SENIORITAS AUDITOR TERHADAP AUDIT JUDGMENT

ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh obedience pressure, kompleksitas tugas dan senioritas auditor pada audit judgment. Penelitian dilakukan di Kantor Akuntan Publik yang terdaftar pada Institut Akuntan Publik Indonesia (IAPI) wilayah Bali tahun 2016. Teknik pengambilan sampel menggunakan sampling jenuh atau sensus. Pengumpulan data dilakukan dengan menyebarkan kuesioner kepada auditor. Auditor independen dalam melaksanakan tugas audit dibutuhkan sebuah kebijakan audit atau audit judgment. Jumlah responden yang digunakan sebanyak 50 auditor. Metode yang digunakan metode sensus dengan teknik data analisis yaitu regresi berganda. Hasil uji parsial dalam penelitian ini menyatakan bahwa obedience pressure dan kompleksitas tugas berpengaruh pada audit judgment. Demikian juga, senioritas auditor berpengaruh pada audit judgment. Kata kunci: Obedience Pressure, Kompleksitas Tugas, Senioritas Auditor, Audit Judgment ABSTRACT The purpose of this study was to examine the influence of obedience pressure, complexity task and seniority auditor on audit judgment. Research conducted in the public accounting firm registered with the Indonesian Institute of Accountants (Certified) region of Bali in 2016. The sampling technique using saturated or census sampling. The data collection is done by distributing questionnaires to auditors. Independent auditor in carrying out audit tasks required an audit or audit policy judgment. The number of respondents are 50 auditors by using census method with technique analysis use multiple regression in this research. The results of this analysis showed that obedience pressure and complexity task have effect on audit judgment. Likewise, seniority auditor have effect on audit judgment. Keywords: Obedience Pressure, Complexity Task, Seniority Auditor, Audit Judgment