PENGARUH TEKANAN KETAATAN, TEKANAN ANGGARAN WAKTU, DAN PENGALAMAN AUDITOR TERHADAP AUDIT JUDGEMENT

Ferdiansyah, Fahmi (2025) PENGARUH TEKANAN KETAATAN, TEKANAN ANGGARAN WAKTU, DAN PENGALAMAN AUDITOR TERHADAP AUDIT JUDGEMENT. Sarjana (S1) thesis, Universitas Islam 45.

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Abstract

This study aims to determine whether there is an influence between the effects of obedience pressure, time budget pressure and auditor experience on audit judgment. The data obtained in this study is quantitative research using primary data in the form of a questionnaire, where the research site is a Public Accounting Firm (KAP) located in Bekasi and East Jakarta. In this study using purposive sampling technique with 84 respondents obtained in accordance with the research criteria. The collected data is processed using the IBM SPSS Statistic computer program. The results of this study indicate that (1) The effect of obedience pressure has a negative effect on audit judgment (2) The effect of time budget pressure has a positive effect on audit judgment (3) The effect of auditor experience has a positive effect on audit judgment.

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