PENGARUH SKEPTISME PROFESIONAL, TEKANAN KETAATAN DAN BUDAYA ORGANISASI TERHADAP AUDIT JUDGMENT DENGAN KOMPLEKSITAS TUGAS SEBAGAI VARIABEL MODERASI PADA KANTOR INSPEKTORAT KOTA MAKASSAR = THE EFFECT OF PROFESSIONAL SKEPTISM, OBEDIENCE PRESSURE AND ORGANIZATIONAL CULTURE ON AUDIT JUDGMENT WITH TASK COMPLEXITY AS A MODERATING VARIABLE IN THE INSPECTORATE OFFICE OF MAKASSAR CITY

Elfina Damayanti. The effect of professional skeptism, obedience pressure and organizational culture on audit judgment with task complexity as a moderating variable in the inspectorate office of makassar city. (Supervised by Arifuddin and Amiruddin). This study aims to examine and analyze the effect of professional skepticism, obedience pressure, and organizational culture on audit judgment with task complexity as a moderating variable at the Makassar City Inspectorate Office. The research will be conducted by distributing questionnaires to auditors at the Makassar City Inspectorate Office, located at Jalan Teduh Bersinar No. 7 Gn. Sari. This study uses primary data, data collection methods are carried out by distributing questionnaires. The data analysis method used in this study is the data quality test, regression test and hypothesis testing with the help of a computer through the Smart-PLS software program. The results of the study indicate that there is no influence of Professional Skepticism on Audit Judgment, there is an influence of Obedience Pressure on Audit Judgment, and there is an influence between organizational culture on Audit Judgment, Task Compelxity has an influence in moderating the influence between Professional Skepticism on Audit Judgment, Task Compelxity does not have an influence in moderating the influence between Professional Skepticism on Audit Judgment, Task Complexity has an influence between organizational culture on Audit Judgment.

Keyword : Professional Skepticism, Obedience Pressure, Organizational Culture Towards Audit Judgment Task Complexity