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Apakah kompleksitas tugas dan time budget pressure berpengaruh terhadap keputusan audit?

Apakah kompleksitas tugas dan time budget pressure berpengaruh terhadap keputusan audit?

Dea Krisna Prasetya

Intiyas Utami

Program Studi Akuntansi Universitas Kristen Satya Wacana Salatiga

Abstract

This research aimed to examine the accuracy of decision made by Junior Auditors when they deal with assignment’s complexity and time pressure budget condition. This research used undergraduate students from Faculty of Economics and Business (Accounting Program) as the participants. This research tested the accuracy of auditing decision made by Junior Auditors in vary assignment’s complexity and time pressure budget condition. This research used experimental design between 2×2 subjects with total of 67 undergraduate student participants who acted as Junior Auditors that delivered 60 ready-to-process data. The treatment was given by giving varies of complex assignment (high and low) and time budged pressure (high and low) form. The result of this research indicated that the group with lower assignment’s complexity and pressure treatment adherence delivered high accuracy of audit decision.

Keywords: Task Complexity, Time Budget Pressure, Audit Decision


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