PENGARUH PEMAHAMAN BISNIS KLIEN DAN TEKANAN ANGGARAN WAKTU TERHADAP PERSPEKTIF AUDIT JUDGMENT MAHASISWA (Studi Eksperimental Pada Mahasiswa Akuntansi)

• Main Author: Putri Nur Rahmawati Fauziah, - (Author)
• Format: Book
• Published: 2021-08-18.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata
• Notes: http://repository.upi.edu/69801/1/S_PEA_1704708_Title.pdf; http://repository.upi.edu/69801/2/S_PEA_1704708_Chapter1.pdf; http://repository.upi.edu/69801/3/S_PEA_1704708_Chapter2.pdf; http://repository.upi.edu/69801/4/S_PEA_1704708_Chapter3.pdf; http://repository.upi.edu/69801/5/S_PEA_1704708_Chapter4.pdf; http://repository.upi.edu/69801/6/S_PEA_1704708_Chapter5.pdf; http://repository.upi.edu/69801/7/S_PEA_1704708_Appendix.pdf
• Keywords: HD28 Management. Industrial Management; HF5601 Accounting; L Education (General)

Penelitian ini bertujuan untuk menguji perspektif audit judgment mahasiswa berdasarkan pemahaman bisnis klien dan tekanan anggaran waktu. Metode penelitian yang digunakan adalah metode ekperimental dengan desain faktorial 2x2. Eksperimental dilakukan pada Mahasiswa S-1 Program Studi Akuntansi Universitas Pendidikan Indonesia (UPI) yang dipilih dengan menggunakan teknik purposive sampling. Pengujian hipotesis utama dalam penelitian ini menggunakan Anava Dua Jalur (hipotesis main effect setiap faktor dan interaction antar faktor). Data yang didapatkan merupakan penilaian risiko terhadap akun-akun perusahaan yang diaudit (dalam bentuk skala likert skor 1-9), penilaian tersebut sebelumnya telah mendapatkan perlakuan (treatment) adanya pemahaman bisnis klien dan tekanan anggaran waktu yang berbeda. Hasil penelitian ini menunjukkan bahwa variabel pemahaman bisnis klien berpengaruh terhadap perspektif audit judgment mahasiswa. Begitupun dengan variabel tekanan anggaran waktu berpengaruh terhadap perspektif audit judgment mahasiswa. Namun variabel pemahaman bisnis klien dan tekanan anggaran waktu tidak memiliki pengaruh interaksi terhadap perspektif audit judgment mahasiswa. This study aims to examine the perspective of students audit judgment based on the client's business understanding and time budget pressure. The research method used is an experimental method with a 2x2 factorial design. The Experiment was carried out on bachelor degree students of Universitas Pendidikan Indonesia (UPI) Accounting Study Program who were selected using a purposive sampling technique. The main testing hypothesis in this study uses Two Paths Anava (the mains effect hypothesis of each factor and interaction between factors). The data obtained is a risk assessment of the audited company's accounts (in the form of a Likert scale score of 1-9). The assessment has previously received treatment for the client's business understanding and different time budget pressures. The results found that the client's business understanding influences students audit judgment perspective. Likewise, the time budget pressure variable affects the students audit judgment perspective. However, the variables of the client's business understanding and time budget pressure have not affected the interaction with the students audit judgment perspective.