Open AccessEFFECT OF AUDIT EXPERTISE, COMPLIANCE PRESSURE, TASK COMPLEXITY, AND EXPERIENCE ON AUDIT JUDGEMENT
Author(s) -
Ice Nasyrah Noor,
Eka Pujianthi,
Meuthia Hamun
Publication year - 2019
Publication title -
mega aktiva
Language(s) - English
Resource type - Journals
eISSN - 2654-5780
pISSN - 2086-1974
DOI - 10.32833/majem.v8i2.93
Subject(s) - audit , test (biology) , judgement , sample (material) , compliance (psychology) , task (project management) , reliability (semiconductor) , accounting , psychology , sampling (signal processing) , public accounting , applied psychology , business , computer science , social psychology , political science , economics , management , filter (signal processing) , law , chemistry , biology , paleontology , power (physics) , chromatography , quantum mechanics , computer vision , physics
This study aims to analyze the effect of audit expertise, compliance pressure, task complexity, and experience on audit judgment. Sampling techniques use in this research is convenience sampling. The sample in this study are 93 respondents in several Public Accounting Firm in Special Capital Region of Jakarta area. This research is using the test of validity, reliability test, multiple linear regression test, F test, and also t-test. Based on the results of the study, shows that the audit expertise, compliance pressure, task complexity, and experience have a positive effect on auditor judgment.