The Effect of Audit Experience, Complexity of Duties and Compliance Pressure on Audit Judgment


Authors : Gunawan, Dr.Yurniwati, Nini Sofriyeni

Volume/Issue : Volume 4 - 2019, Issue 7 - July

Google Scholar : https://goo.gl/DF9R4u

Scribd : https://bit.ly/2Z0SW8T

Audit Judgment is the auditor's consideration as a continuous process of obtaining information, the choice to act or inaction, and acceptance of further information carried out by the auditor. There are several factors that influence audit judgment including Audit Experience, Task Complexity, and obedience pressure. This study aims to examine the effect of auditor experience, obedience pressure, and complexity of the task on audit judgment in public accounting firms in DKI Jakarta Province. The number of samples in this study were 117 respondents with the method of determining the sample is a non probability sampling technique that is sampling insidential. The data used in this study are primary data with a method of collecting data using questionnaires. Data processing This study uses multiple linear regression analysis techniques with the results of research namely Audit Experience, task complexity, and compliance pressure does not affect audit judgment.

Keywords : Audit Experience, Task Complexity, Obedience Pressure, Audit Judgment.

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