Pengaruh kompleksitas tugas, tekanan ketaatan, dan locus of control terhadap audit judgement
P enelitian ini membahas pengaruh kompleksitas tugas, tekanan ketaatan, dan locus of control terhadap audit judgement. Kompleksitas tugas dan tekanan ketaatan akan selalu ditemui oleh auditor dalam melaksanakan tugasnya, termasuk dalam melakukan judgement. Sedangkan locus of control merupakan cara pandang auditor terhadap tugaas-tugas yang diberikan. Teknik pengambilan sampel pada penelitian ini menggunakan pendekatan convenience sampling. Sampel dalam penelitian ini adalah 105 responden pada beberapa Kantor Akuntan Publik yang terdaftar dalam PPAJP Sekretariat Jenderal Kementepprian Keuangan di wilayah DKI Jakarta. Pengujian data dilakukan dengan menggunakan uji validitas, uji reliabilitas, uji regresi linear berganda, uji F, dan uji t. Berdasarkan hasil penelitian disimpulkan bahwa kompleksitas tugas, tekanan ketaatan, dan locus of control secara simultan berpengaruh signifikan terhadap audit judgement.
T his study discusses the effect of task complexity, pressure of obedience, and locus of control on audit judgment. Complexity of tasks and pressure of obedience will always be encountered by auditors in performing their duties, including in judgment. Whereas locus of control is an auditor's perspective on the tasks assigned.Sampling technique in this research using convenience sampling approach. Sample in this research is 105 respondents at several Public Accounting Firm registered in PPAJP the Sekertarial-General Ministry of Finance in the region of DKI Jakarta. The data were tested using validity test, reliability test, multiple linear regression test, F test, and t test. Based on the result of the research, it is concluded that task complexity, pressure of obedience, and locus of control simultaneously have significant effect on audit judgment