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All Journal EKONOMIS : Journal of Economics and Business REMIK : Riset dan E-Jurnal Manajemen Informatika Komputer Widya Akuntansi dan Keuangan Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) International Journal of Social Science Journal of International Conference Proceedings Jurnal Indonesia Sosial Sains SENEMA
Luh Pande Eka Setiawati
Fakultas Ekonomi Dan Bisnis Universitas Udayana, Bali
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Journal : Journal of International Conference Proceedings

 1 
The Effect of Compliance Pressure, Time Budget Pressure, and Task Complexity on Audit Judgment in Public Accounting Offices, Denpasar Bali Luh Pande Eka Setiawati; Anak Agung Sagung Istri Pramanaswari; M. Doni Permana Putra
Journal of International Conference Proceedings Vol 5, No 1 (2022): 2022 Malang ICPM Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i1.1466

Abstract

This study aims to determine the effect of compliance pressure, time budget pressure, and task complexity on audit judgment. The population in this study all auditors who work at the Public Accounting Firm (KAP) in the Bali area contained in the 2022 Directory and the sample used is 74 respondents. Based on the results of the study, it can be seen that: (1) Obedience pressure has no significant negative effect on audit judgment, where the regression coefficient is -0.006 and sig 0.962, (2) Time budget pressure has a significant negative effect on audit judgment where the regression coefficient is -0.180 and sig 0.023, and (3) task complexity has a significant positive effect on audit judgment where the regression coefficient is -0.108 and sig 0.047. Suggestions that can be given by researchers are further researchers, so that they can examine and examine more deeply other factors not examined in this study that can affect audit judgment. Keywords: Audit judgment, Compliance pressure, Task complexity, Time budget pressure.
Co-Authors Anak Agung Sagung Istri Pramanaswari Angie Ayu Asmarani Desak Ayu Sriary Bhegawati I Kadek Bagiana I Kadek Novsa Wiguna I Komang Gede Agung Andika Putra I Made Dwi Harmana I Putu Edy Arizona Kadek Indah Kusuma Dewi Ketut Ayu Prilla Dhiyatma M Doni Permana Putra Ni Ketut Rasmini Ni Komang Tri Setyasih NI PUTU AYU MIRAH MARIATI Ni Putu Shinta Dewi Ni Putu Sri Harta Mimba Ni Putu Yuria Mendra Putu Ayu Diah Widari Putri Putu Ayu Meidha Suwandewi Putu Kepramareni RR. Maria Yulia Dwi Rengganis Yura Karlinda Wiasa Putri