PENGARUH TEKANAN KETAATAN DAN KOMPLEKSITAS TUGAS TERHADAP PROFESSIONAL JUDGMENT AUDITOR (Studi empiris pada KAP di kota Padang)

Oliva Apisti - Jurusan Akuntansi Fakultas Ekonomi UNP

Abstract


This reseach aims to know the effect of compliance pressure and tax complexity on professional judgment auditor. This type of research is quantitative research. The population in this study is the auditor of Public Accounting Firm in Padang, amounting to 45 people. This study uses the Total Sampling Technique to get the sample so that all population of 45 people are sampled entirely. The data source is the primary data. Data methods was collected by use question distributing directly to 7 Public Accounting Firm in Padang. Data analysis method used is multiple regression, with professional judgment auditor as dependent variable and compliance pressure and task complexity as independent variable.

               The result of this research concluded that: (1) the compliance pressure has a significant positive effect on the professional judgment of auditors who work in Public Accounting Firm in Padang, with  sig 0,000 <0.05, so hypothesis 1 is rejected, (2) task complexity has a significant positive effect on the professional judgment auditors who work in Public Accounting Firm in Padang, with sig 0,003> 0,05, so hypothesis 2 is rejected.

               Based on the limitations in this research, it is expected that the next researcher can  add variables that have not been depicated in t;his research and it is expected that the next researcher to add object of research so that can generalize result from this research.

 

Key word: Compliance Pressure, Task Complexity, and Professional Judgment Auditor.


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