PENGARUH TEKANAN KETAATAN, KOMPLEKSITAS TUGAS, DAN SELF-EFFICACY TERHADAP AUDIT JUDGEMENT (Studi Empiris pada Kantor Akuntan Publik di Bali) - ., Kadek Ayu Sinta Wijayantini; ., Gede Adi Yuniarta, SE.AK; ., Anantawikrama Tungga Atmadja,SE,Ak.,M. (JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 2014)
Penelitian ini bertujuan untuk mengetahui pengaruh dari tekanan ketaatan, kompleksitas tugas, dan self-afficacy terhadap audit judgement baik secara parsial maupun secara simultan. Penelitian dilakukan dengan mengambil sampel yaitu auditor yang bekerja pada Kantor Akuntan Publik (KAP) yang ada di Wilayah Bali sebanyak 61 auditor. Pemilihan sampel dilakukan dengan menggunakan metode purposive sampling. Adapun yang menjadi kriterianya adalah auditor yang bekerja pada Kantor Akuntan Publik yang ada di Wilayah Bali dan bersedia mengisi kuesioner yang diberikan oleh peneliti. Data diperoleh melalui kuesioner yang dibagikan secara langsung ke tempat responden bekerja. Metode analisis data yang digunakan yaitu analisis regresi berganda dan pengujian data dilakukan dengan dibantu oleh Program SPSS (Statistical Product and Service Solution) 19. Hasil dari penelitian ini menunjukkan bahwa secara parsial tekanan ketaatan, kompleksitas tugas, dan self-afficacy berpengaruh positif dan signifikan terhadap audit judgement, sedangkan secara simultan baik tekanan ketaatan, kompleksitas tugas, dan self-afficacy berpengaruh signifikan terhadap audit judgement.Kata Kunci : audit judgement, kompleksitas tugas, self-efficacy dan tekanan ketaatan. This present study was intended to identify the impact of the pressure of loyalty, duty complexity, and self-efficacy on the audit judgment both partially and simultaneously. The sample of the study included the auditors employed at the Offices of Public Accountants ‘Kantor Akuntan Publik (KAP)’ in Bali, totaling 61. The sample was determined using the sampling purposive method. The requirements were that they were all employed at the Offices of Public Accountants in Bali and that they were prepared to fill up the questionnaire the researcher distributed. The data were collected through questionnaire which was directly distributed to the respondents where they were employed. Then the data were analyzed using the method of multiple regression analysis and were examined using the Statistic Product and Service Solution Program 19. The result of the study showed that the duty complexity and self-efficacy positively and significantly affected the audit judgment partially; however, the pressure of loyalty, duty complexity, and self-efficacy significantly the audit judgment simultaneously. keyword : audit judgment, duty complexity, self-efficacy and pressure of loyalty.