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PENGARUH TEKANAN ANGGARAN WAKTU DAN KOMPLEKSITAS TUGAS TERHADAP PERTIMBANGAN AUDIT SAMPLING PADA KANTOR AKUNTAN PUBLIK (KAP) GANI SIGIRO & HANDAYANI

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ABSTRACT THE EFFECT OF TIME BUDGET PRESSURE AND TASK COMPLEXITY ON AUDIT SAMPLING CONSIDERATIONS AT GANI SIGIRO & HANDAYANI PUBLIC ACCOUNTANT FIRM Written by: Matthew Frederick Hasiholan Sihombing NIM: 1432218 This research was conducted to determine the level of time budget pressure by knowing and analyzing four (4) indicators, which is auditor's understanding of time budget, auditor's responsibility on time budget, performance appraisal conducted by supervisor, and determination of auditor fee. The level of task complexity is known and analyzed by two (2) indicator, which is irrelevant information and high ambiguity, and the level of audit sampling consideration by knowing and analyzed four (4) indicators, which is population unit, standard deviation, confidence or reliability, and sampling error. Moreover this research used to know the effect of time budget pressure on audit sampling consideration, to know the effect of task complexity on audit sampling consideration, and to know the effect of both time budget pressure and task complexity on audit sampling consideration. This research data was based on primary data through questionnaire which contains statements depicting each indicator distributed to respondent that was external auditor at Gani Sigiro & Handayani Public Accountant Firm. Analyzed using Windows Excel and SPSS version 21 software, the analysis used in this research was descriptive analysis, correlation coefficient test, coefficient determination test, hypothesis test with α = 0,05, classical assumption test, and multiple regression analysis. There is no significant influence for time budget pressure variables and task complexity to partial audit sampling considerations. Simultaneously there was no significant effect for time budget pressure variable and task complexity to audit sampling consideration. Keyword: Time Budget Pressure, Task Complexity, Audit Sampling Consideration