PENGARUH SKEPTISME AUDIT, INDEPENDENSI DAN KOMPLEKSITAS TUGAS TERHADAP AUDIT JUDGMENT

Abstract

An audit judgment is a decision which is issued by an auditor based on doucmentation of evidences which havebeen found. The purpose of this research is to examine the influence of audit scepticism, independency, and taskcomplexity to the audit judgment. The respondents in this research are auditors (managers, partners, seniorauditors and junior auditor) who have been working on Public Accounting Firms in Surabaya. The samplecollection has been carried out by using purposive sampling method in which it is a sample selection method whichis based on certain criteria. The data analyis technique has been carried out by using multiple linear regressionsanalysis. The result of the research shows that audit skepticism give positive influence to the audit judgment, thismean on the level of audit skepticism an auditor in conducting the audit, his judgment is give better, and task
complexity give positive influence to the audit judgment, this mean auditor feels the audit task his faces a complextask, so the auditor has difficulty in performing the task and can’t make professional judgment; Meanwhileindependency does not give any influence to the audit judgment, this mean low the auditor independence level,then low quality result audit judgment produce.

Keywords: Audit scepticism, independency, task complexity, audit judgment