FAKTOR – FAKTOR YANG BERPENGARUH TERHADAP AUDIT JUDGMENT PADA KANTOR AKUNTAN PUBLIK DI SURABAYA

Abstract

The research ainmed to analyze the effect of audit experience, locus of control task complexity, indpendence, supervision action, obidience pressure, and budget pressure on audit judgment. While the population was Public Accountant Offices in Surabaya. Moreover, the sample was auditors who worked at Public Accountant Offices in Surabaya. Furthermore, the research was quantitative with primary data. Additionally, the instrument used questionnaires. Meanwhile, the data collection technique used purposive sampling, in which the sample was based on criteria given. The questionnaires were distributed to 15 Public Accountant Offices in Surabaya. In line with, there were 85 sample of questionnaires. Inaddition, the data analysis technique used multiple linier regression with SPSS 25. The research result concluded that audit experience, locus of control, and independence had a positive effect on audit judgment. On the other hand, task complexity had a negative effect on audit judgment. In contrast, supervision action, obediance pressure, and time budget pressure did not effect on audit judgment of Public Accountant Offices in Surabaya.
Keywords: audit experience, task complexity, independence, audit judgment