ABSTRAK
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT
JUDGEMENT DENGAN TASK COMPLEXITY SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN
PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi audit judgement dengan task complexity sebagai variabel pemoderasi. Dalam penelitian ini, terdapat perbedaan gender, incentives performance, obedience pressure sebagai variabel independen. Jenis data dalam penelitian ini adalah data primer, dengan metode penelitian kausalitas. Populasi dalam penelitian ini berjumlah 42 bank dan seluruhnya layak dijadikan sampel, dengan sub sampel berjumlah dua (2) orang staf auditor internal, baik dan/atau perempuan sehingga total berjumlah 84 kuesioner yang dibagikan kepada koresponden. Terdapat 62 koresponden yang bersedia mengembalikan kuesioner. Terdapat dua model analisis metode pengolahan data yang digunakan, yaitu model 1 (pertama) analisis regresi berganda dan model 2 (kedua) Moderated Regression Analysis (MRA) atau metode uji interaksi. Pendekatan penelitian ini adalah pendekatan kuantitatif dengan desain paradigma positivistik.
Hasil penelitian ini menunjukkan bahwa secara parsial, variabel perbedaan gender dan obedience pressure secara signifikan berpengaruh positif terhadap
audit judgement, sedangkan incentives performance secara signifikan berpengaruh negatif terhadap audit judgement. Sedangkan secara simultan secara bersamaan berpengaruh signifikan terhadap audit judgement. Variabel task complexity
sebagai variabel pemoderasi mampu memperkuat hubungan perbedaan gender,
incentives performance, dan obedience pressure terhadap audit judgement.
Kata Kunci : Perbedaan Gender, Incentives Performance, Obedience Pressure, Task Complexity, Audit Judgement
ABSTRACT
ANALYSIS OF FACTORS THAT INFLUENCE AUDIT JUDGMENT WITH TASK COMPLEXITY AS MODERATING VARIABLE
ON BANKING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE
This research aims to analyze factors that affect audit judgement with task complexity as moderating variable. In this research, there are gender, performance incentives, obedience pressure as independent variables. The type of data in this research is primary data, with causality research method. Amount of this research population is 42 bank and all deserved to be sampled, with amount of sub sample is two (2) staff internal auditors, both male and/or female so that the total amount of 84 questionnaires distributed to correspondents. There are 62 correspondents who were willing to return the questionnaire. There are two models of analysis data processing method used, are model 1 (first) multiple regression analysis and model 2 (two) moderated regression analysis (MRA) or interaction test. This research approach is a quantitative approach by positivistic paradigm design.
The results of this research shows that partially, gender differences and obedience pressure variables significantly give positive effect on audit judgment, while performance incentives significantly gives negative effect on audit judgment. While simultaneously gives significant effect on audit judgment. Task complexity variable as the moderating variable can strengthen the relationship between gender differences, performance incentives, obedience pressure on audit judgment although the effect is not significant.
Keyword: Gender Differences, Performance Incentives, Obedience Pressure, Task Complexity, Audit Judgment
