Pengaruh ambiguitas informasi, tekanan ketaatan, dan pengalaman auditor pada auditor di kota Surabaya = The effect of information ambiguity, obedience pressure, and auditor experience on audit judgement at auditors in Surabaya city

Permatasari, Debby Nathania (2020) Pengaruh ambiguitas informasi, tekanan ketaatan, dan pengalaman auditor pada auditor di kota Surabaya = The effect of information ambiguity, obedience pressure, and auditor experience on audit judgement at auditors in Surabaya city. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Kasus kegagalan audit menimbulkan krisis kepercayaan terhadap profesi auditor atas kewajaran Laporan Keuangan Perusahaan yang tidak sesuai dengan standar profesional auditor. Kualitas audit sebenarnya ditentukan oleh kualitas judgement yang diambil oleh auditor sehingga auditor harus dapat memberikan judgement yang tepat dan harus sesuai dengan standar profesional auditor. Adapun faktor-faktor yang mempengaruhi auditor dalam mengambil sebuah judgement yaitu ambiguitas informasi, tekanan ketaatan, dan pengalaman auditor. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh dari ambiguitas informasi, tekanan ketaatan, dan pengalaman auditor terhadap audit judgement. Penelitian dilakukan dengan menyebarkan kuisioner kepada auditor secara langsung ke Kantor Akuntan Publik di Kota Surabaya dengan syarat auditor telah terdaftar pada Direktori Akuntan Publik Indonesia yang dikeluarkan IAPI pada tahun 2019, telah bekerja minimal dua tahun, dan didukung dengan wawancara kepada auditor melalui zoom. Pengumpulan data dilakukan dengan menyebarkan kuisioner kepada 120 kuisioner. Diawali dengan melakukan uji pilot test pada 30 orang responden dan disebarkan ke seluruh responden setelah lolos uji. Hasil dari penelitian ini menunjukkan bahwa ambiguitas informasi tidak berpengaruh terhadap audit judgement karena mayoritas responden tidak mengalami kasus ambiguitas informasi, sedangkan tekanan ketaatan dan pengalaman auditor berpengaruh positif terhadap audit judgement. Semakin auditor mengalami tekanan dan semakin lama masa kerja seorang auditor, maka akan semakin meningkatkan kualitas judgement auditor./ The audit failure case has created a crisis of confidence in the auditor profession regarding the fairness of the Company's Financial Report which are not in accordance with professional auditor standards. Audit quality is actually determined by the quality judgement taken by the auditor so the auditor must be able to provide an appropriate judgement and must be in accordance with professional auditor standards. As factors that influence the auditor in making judgement, namely information ambiguity, obedience pressure, and auditor experience. This study aims to examine and analyze the effect of information ambiguity, compliance pressure, and auditor experience on audit judgement. The research was carried out by a questionnaire to auditors directly to the Public Accounting Firm in the city of Surabaya on the condition that the auditors have been registered in the Directory of Indonesian Public Accountants issued by IAPI in 2019, have worked for at least two years, and are supported by interviews with auditors via zoom. Data collection was carried out by questionnaire to 120 questionnaires. Starting with testing 30 respondents and spreading it to all respondents after passing the test. The results of this study indicate that information ambiguity has no effect on audit judgment because the majority of respondents did not experience cases of information ambiguity, while pressure on compliance and auditor experience has a positive effect on audit judgement. The higher the auditor the longer and the longer the work period of an auditor, the more the auditor's judgement quality will improve.

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