Please use this identifier to cite or link to this item: https://repository.uksw.edu//handle/123456789/26946
Title: Apakah Kompleksitas Tugas dan Time Budget Pressure Berpengaruh Terhadap Keputusan Audit?
Authors: Prasetya, Dea Krisna
Keywords: kompleksitas tugas;time budged pressure;keputusan audit
Issue Date: 23-Aug-2017
Abstract: Penelitian ini bertujuan untuk meneliti keakuratan pengambilan keputusan yang diambil auditor yunior apabila dihadapkan dengan kondisi kompleksitas tugas dan time budged pressure. Dengan partisipan mahasiswa S1 akuntansi Fakultas Ekonomika dan Bisnis. Penelitian ini menggunakan desain eksperimental 2x2 antarsubjek dengan total 67 partisipan mahasiswa yang berperan sebagai auditor yunior menghasilkan 60 data siap olah. Perlakuan diberikan dalam bentuk kompleksitas tugas (tinggi dan rendah) dan time budged pressure (tinggi dan rendah). Hasil penelitian menunjukkan bahwa grup yang mendapatkan perlakuan tekanan ketaatan rendah dan kompleksitas tugas yang rendah pula akan menghasilkan keputusan audit dengan keakuratan yang tinggi.
This research aimed to examine the accuracy of decision made by Junior Auditors when they deal with assignment’s complexity and time pressure budget condition. This research uses undergraduate students from Faculty of Economics and Business (Accounting Program) as the participant. This research tested the accuracy of auditing decision made by Junior Auditorsin vary assignment’s complexity and time pressure budget condition. This research uses experimental design beetwen 2x2 subject with total of 67 undergraduate student participants who acted as a Junior Auditor that deliver 60 ready-to-process data. The treatment is given by giving varies of complex assignment (high and low) and time budged pressure (high and low) form. The result of this research indicates that the group with lower assignment’s complexity and pressure treatment adherence delivers high accuracy of audit decision.
URI: https://repository.uksw.edu//handle/123456789/26946
Appears in Collections:T1 - Accounting

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T1_232013224_Judul.pdf1.39 MBAdobe PDFView/Open
T1_232013224_Lampiran.pdf1.49 MBAdobe PDFView/Open


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