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"Penelitian ini bertujuan untuk menguji pengaruh kompleksitas tugas, tekanan waktu, dan lima sifat kepribadian yaitu openness to experience, conscientiousness, extraversion, agreeableness, dan neuroticism pada kinerja auditor. Studi mengenai pengaruh kompleksitas tugas dan tekanan waktu pada kinerja auditor telah banyak dilakukan namun masih menunjukkan hasil-hasil yang tidak konsisten. Oleh karena itu, penelitian ini mencoba memberikan titik pandang baru dengan memasukkan sifat kepribadian auditor, yang sebelumnya jarang digunakan dalam penelitian bidang akuntansi. Sebagai responden dalam ini adalah auditor yang bekerja pada kantor akuntan publik. Hasil pengujian menunjukkan bahwa variabel kompleksitas tugas dan tekanan waktu tidak berpengaruh pada kinerja auditor. Selain itu, hanya tiga dari lima variabel sifat kepribadian yaitu conscientiousness, extraversion, dan neuroticism yang berpengaruh pada kinerja.

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The aim of the research in to investigate the influence of task complexity, time pressure, and five traits of auditor personality such as openness to experience, conscientiousness, extraversion, agreeableness, and neuroticism on auditor performance. There have been a number of research findings on task complexity and time pressure on auditor performance, yet none shows consistency. This study, therefore, tries to provide a new point of view by using traits personality of auditor, which are rarely used in the research field of accounting. Participants in this studies are auditors who work on a public account firms in Bali. The results showed that task complexity and time pressure do not have significant effects on auditor performance. Moreover, only three of the five personality variables?conscientiousness, extraversion, and neuroticism?have significant effects on auditor performance."

"Penelitian ini bertujuan untuk menguji pengaruh kompleksitas tugas, tekanan waktu, dan lima sifat kepribadian yaituopenness to experience, conscientiousness, extraversion, agreeableness, dan neuroticism pada kinerja auditor. Studimengenai pengaruh kompleksitas tugas dan tekanan waktu pada kinerja auditor telah banyak dilakukan namun masihmenunjukkan hasil-hasil yang tidak konsisten. Oleh karena itu, penelitian ini mencoba memberikan titik pandang barudengan memasukkan sifat kepribadian auditor, yang sebelumnya jarang digunakan dalam penelitian bidang akuntansi.Sebagai responden dalam ini adalah auditor yang bekerja pada kantor akuntan publik. Hasil pengujian menunjukkanbahwa variabel kompleksitas tugas dan tekanan waktu tidak berpengaruh pada kinerja auditor. Selain itu, hanya tigadari lima variabel sifat kepribadian yaitu conscientiousness, extraversion, dan neuroticism yang berpengaruh padakinerja.The aim of the research in to investigate the influence of task complexity, time pressure, and five traits of auditorpersonality such as openness to experience, conscientiousness, extraversion, agreeableness, and neuroticism on auditorperformance. There have been a number of research findings on task complexity and time pressure on auditorperformance, yet none shows consistency. This study, therefore, tries to provide a new point of view by using traitspersonality of auditor, which are rarely used in the research field of accounting. Participants in this studies are auditorswho work on a public account firms in Bali. The results showed that task complexity and time pressure do not havesignificant effects on auditor performance. Moreover, only three of the five personality variables—conscientiousness,extraversion, and neuroticism—have significant effects on auditor performance."

"Pressures from various parties may impact auditor?s decisions. Complex and interrelated taskscan also inhibit auditor to search for relevant information, to process it, and to determine auditdecision. This study aims to investigate the accuracy of audit decision made by junior auditorswhen they face obedience pressure and task complexity. Using accounting bachelor students assurrogates of junior auditors, we conduct a 2x2x2 between-subject experimental design to testour hypotheses. We manipulate both obedience pressure and task complexity into high and lowcondition. The results show that participants who receive both low obedience pressure treatmentand low task complexity treatment make more accurate audit decision. It is expected that ourresearch could inform practitioners the importance of minimizing the side effect of obediencepressure and task complexity on inaccurate audit decision.AbstrakTekanan dari berbagai pihak dapat memengaruhi keputusan auditor. Tugas yang kompleks dansaling terkait juga dapat menghambat auditor untuk mencari informasi yang relevan, memprosesinformasi, dan menentukan keputusan audit. Penelitian ini bertujuan untuk menyelidiki ketepatankeputusan audit yang dilakukan oleh auditor junior ketika dihadapkan pada kondisi tekananketaatan dan kompleksitas tugas. Penelitian ini melibatkan mahasiswa program S1 Akuntansi yangberperan sebagai auditor junior. Peneliti menggunakan desain eksperimen 2x2x2 antara subjekuntuk menguji hipotesis. Peneliti memanipulasi baik tekanan ketaatan dan kompleksitas tugasdalam kondisi tinggi dan rendah. Hasil penelitian menunjukkan bahwa subjek yang menerimabaik pengobatan tekanan ketaatan rendah dan pengobatan kompleksitas tugas rendah membuatkeputusan audit yang lebih akurat. Penelitian ini diharapkan bisa menginformasikan kepadapraktisi tentang pentingnya meminimalkan efek samping dari tekanan ketaatan dan kompleksitastugas terhadap keputusan audit yang tidak akurat."

"ABSTRACTThe objective of this study empirically analyzes the influence of Competence, Independence, and Tax Auditor Ethic to Tax Audit Quality with Task Complexity as Moderating Variable. This research uses primary data. The population of respondends in this research is tax auditors who worked on Madya Tax Office in Region of Jakarta with minimal work experience is one year. Primary data collection method used is questionnaire method. The data are analyzed by Moderated Regression. The results show that Independence and Tax Auditor Ethic have a positive impact on the Tax Audit Quality while Competence and Task Complexity have no impact on the Tax Audit Quality. The results also show that Task Complexity can weaken the influence of Independence on the Tax Audit Quality but Task Complexity cannot moderate the influence Competence and Tax Auditor Ethic on the Tax Audit Quality."