Open AccessAUDIT TENURE, AUDITOR EXPERIENCE, INDEPENDENCY, AND TASK COMPLEXITY ON AUDIT JUDGEMENT
Author(s) -
Arie Pratania Putri,
Nur Nabila,
Viony Augustin,
Fellia Fellia
Publication year - 2021
Publication title -
jurnal riset akuntansi kontemporer/jurnal riset akuntansi kontemporer
Language(s) - English
Resource type - Journals
eISSN - 2597-6826
pISSN - 2088-5091
DOI - 10.23969/jrak.v13i1.3506
Subject(s) - respondent , nonprobability sampling , audit , judgement , sample (material) , data collection , task (project management) , sampling (signal processing) , accounting , psychology , linear regression , auditor's report , regression analysis , applied psychology , statistics , business , computer science , mathematics , medicine , political science , management , environmental health , economics , population , chemistry , chromatography , filter (signal processing) , law , computer vision
Research was conducted in KAP in the area of Medan with the primary data collection method using questionnaire. The sampling was conducted by purposive sampling technique and the sample used in this research was 82 respondent. The method of analysis was used is multiple linear regression analysis using SPSS. The result of research showed that audit tenure auditor experience and independency have significant positive effect on audit judgement, task complexity has not significant effect.