Pengaruh Keahlian Auditor dan Independensi terhadap Audit Judgment | Zendy

Elizabeth Sihombing | Zendy; Valentine Siagian | Zendy

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Pengaruh Keahlian Auditor dan Independensi terhadap Audit Judgment

Author(s) -

Elizabeth Sihombing,

Valentine Siagian

Publication year - 2020

Publication title -

jurnal ilmiah mahasiswa manajemen bisnis dan akuntansi (jimmba)

Language(s) - English

Resource type - Journals

ISSN - 2721-2777

DOI - 10.32639/jimmba.v2i5.660

Subject(s) - accounting , audit , auditor independence , nonprobability sampling , audit substantive test , auditor's report , external auditor , walk through test , test (biology) , sample (material) , psychology , affect (linguistics) , business , independence (probability theory) , audit evidence , joint audit , statistics , internal audit , mathematics , population , sociology , demography , paleontology , chemistry , communication , chromatography , biology

This study aims to empirically test whether the auditor’s expertise and auditor independence affect audit judgment. The selected sample is fifty respondents with technical purposive sampling. We use a quantitative method, where data is obtained from auditors who work in public accounting firms in Jakarta. We use multiple linear regression analysis techniques with the SPSS program. We find that partially, either expertise of auditors and auditor independence has a positive and significant effect on audit judgment. F test has shown that simultaneously auditor expertise and auditor independence have a positive and significant effect on audit judgment.

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