Ichsan Primary Author mixed material bibliography Banda Aceh Universitas Syiah Kuala 2016 id Indonesia

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THE EFFECT OF TASK COMPLEXITY, EXPERIENCE OF AUDITOR, AND COOPERATION TEAM OF AUDIT JUDGEMENT IN AUDITOR ON AUDIT BOARD OF FINANCIAL SUPERVISION AND DEVELOPMENT (BPKP) REPRESENTATIVE OF ACEH By: Ichsan Student No: 1409200070022 Supervisors : 1. Dr. Mirna Indriani, SE, M.Si, Ak 2. Dr. Yossi Diantimala, S.E, M.Si, Ak ABSTRACT This research aimed to find out the effects of task complexity, auditor’s experience, and teamwork towards audit judgment of auditor in Audit Board of Financial Supervision and Development (BPKP) representatives of Aceh. This study is hypothesis testing and resource data used was primary data obtained from questionnaire the respondents were analyzed using multiple linear regressions. In this study using a sample through stratified random sampling in 60 respondents of auditor in Audit Board of Financial Supervision and Development (BPKP) representatives of Aceh. The results showed that (1) the complexity of the task, auditor's experience and teamwork towards audit judgment both silmultan of auditor in Audit Board of Financial Supervision and Development (BPKP) representatives of Aceh, (2) the complexity of the task, auditor's experience and teamwork towards audit judgment both partially auditor Financial and Development Supervisory Agency (BPKP) representatives of Aceh. Keywords: Complexity of the task, auditor's experience and teamwork, audit judgment PENGARUH KOMPLEKSITAS TUGAS, PENGALAMAN AUDITOR DAN KERJASAMA TIM TERHADAP AUDIT JUDGMENT PADA AUDITOR BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN (BPKP) PERWAKILAN ACEH Oleh: Ichsan NIM: 1409200070022 Pembimbing: 1. Dr. Mirna Indriani, SE, M.Si, Ak 2. Dr. Yossi Diantimala, S.E, M.Si, Ak ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh kompleksitas tugas, pengalaman auditor dan kerjasama tim terhadap audit judgment pada auditor Badan Pengawasan Keuangan dan Pembangunan (BPKP) Perwakilan Aceh. Penelitian ini merupakan penelitian pengujian hipotesis dan sumber data penelitian ini adalah data primer yang diperoleh dari penyebaran kuesioner kepada responden yang dianalisis dengan menggunakan regresi linier berganda. Pada Penelitian ini menggunakan metode sampel melalui stratified random sampling sebanyak 60 responden pada auditor Badan Pengawasan Keuangan dan Pembangunan (BPKP) Perwakilan Aceh. Hasil penelitian menunjukkan bahwa (1) kompleksitas tugas, pengalaman auditor dan kerjasama tim berpengaruh terhadap audit judgment secara simultan pada auditor Badan Pengawasan Keuangan dan Pembangunan (BPKP) Perwakilan Aceh (2) kompleksitas tugas, pengalaman auditor dan kerjasama tim berpengaruh terhadap audit judgment secara parsial pada auditor Badan Pengawasan Keuangan dan Pembangunan (BPKP) Perwakilan Aceh. Kata kunci: Kompleksitas Ttugas, Pengalaman Auditor dan Kerjasama Tim, Audit Judgment 0 ELECTRONIC THESES AND DISSERTATION Universitas Syiah Kuala 22246 2016-06-20 11:58:33 2016-06-20 12:26:13 machine generated