Penelitian ini bertujuan untuk menguji pengaruh tekanan ketaatan,
independensi, dan kompleksitas tugas terhadap audit judgment. Penelitian ini
dilakukan di KAP Jakarta Timur. Populasi dalam penelitian ini adalah 7 kantor
akuntan publik di Jakarta Timur. Sampel dalam penelitian ini yaitu auditor senior
dan auditor junior yang bekerja pada kantor akuntan publik di JakartaTimur. Data
diperoleh melalui kuesioner yang disebarkan langsung kepada para auditor
sebanyak 125 kuesioner dan hanya 65 kuesioner yang dikembalikan. Data
dianalisis menggunakan metode regresi linier berganda dengan bantuan program
SPSS menunjukkan tingkat signifikasi 5%.
Hasil dari penelitian ini menunjukkan bahwa tekanan ketaatan
berpengaruh terhadap audit judgment, independensi berpengaruh terhadap audit
judgment dan kompleksitas tugas berpengaruh terhadap audit judgment.
This research aimed to examine the effect of obedience pressure,
independence, and task complexity toward audit judgment. This research was
carried out at East Jakarta. The population in this research were Public
Accountant Office in East Jakarta as much 7 Offices. The sample in this research
was senior and junior auditor working in Public Accountant Offices inEast
Jakarta. Data collected by questionnaire distributed directly to the auditor as
much 125 questionnaires and only 65 questionnaires replayed. Data analysis used
multiple linear regression method with SPSS to test the hypothesis at a
significance level of 5%.
The result of this research showed that obedience pressure significantly
affect audit judgment, independence significantly affect audit judgment and task
complexity significantly affect audit judgment
