Shella, Sheren Regina Pratama (2022) Pengaruh Obedience Pressure dan Kompleksitas Tugas terhadap Audit Judgement dengan Faktor Burnout sebagai Variabel Moderating pada Kantor Akuntan Publik di Surabaya. (Effect of Obedience Pressure and Task Complexity on Audit Judgment with Burnout Factor as Moderating Variable at Public Accounting Firm in Surabaya). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.
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Abstract
This study aims to determine whether the burnout factor as a moderation variable can strengthen or weaken the influence of obedience pressure and task complexity as an independent variable on audit judgement as a dependent variable. This research was conducted at a Public Accounting Firm in the city of Surabaya, with 65 auditors used as research samples. Hypothesis testing in this study used analysis on the Smart-PLS application with Outer Model and Inner Model Tests. The results showed that Obedience Pressure has a significant influence on Audit Judgement. Meanwhile, task complexity does not have a significant influence on auditjudgement. Then as a moderation variable The Burnout Factor does not moderate theinfluence of Obedience Pressure or Task Complexity on Audit Judgement. However,as a pure- moderation variable, the Burnout factor directly affects audit judgement. Keywords: Obedience Pressure, Task Complexity, Audit Judgement, Burnout Factor
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Uncontrolled Keywords: | Obedience Pressure, Task Complexity, Audit Judgement, Burnout Factor |
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Ekonomi Akuntansi |
| Depositing User: | 1221800110 Sheren Regina Pratama Shella |
| Date Deposited: | 25 Oct 2022 04:11 |
| Last Modified: | 25 Oct 2022 04:11 |
| URI: | http://repository.untag-sby.ac.id/id/eprint/19593 |
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