PENGARUH PENGALAMAN AUDITOR, KEAHLIAN AUDITOR, TEKANAN KETAATAN DAN KOMPLEKSITAS TUGAS TERHADAP AUDIT JUDGMENT

Susana, Dian (2025) PENGARUH PENGALAMAN AUDITOR, KEAHLIAN AUDITOR, TEKANAN KETAATAN DAN KOMPLEKSITAS TUGAS TERHADAP AUDIT JUDGMENT. Sarjana (S1) thesis, Universitas Islam 45.

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Abstract

This study aims to determine the effect of auditor experience, auditor expertise, compliance pressure and task complexity on audit judgment. The research method used in this study is quantitative. The setting of this research is the audit firm. The data used are primary data. The population of this research is external auditors. The sampling technique in this study is to use purposive sampling technique, which is sampling where the researcher determines the specific characteristics that are in accordance with the research objectives. The data collection technique is by distributing data directly to KAP and providing questionnaires. The data collected is then processed using the SPSS 27.0 computer program. Based on the statistical test results, the task complexity variable has a positive and significant effect on audit judgment, while the auditor experience variable, auditor expertise, and compliance pressure have no significant effect on audit judgment. Future research is recommended to add independent variables that have a relationship with audit judgment such as professional skepticism, auditor ethics, auditor competence and so on, and to expand the distribution of questionnaires not only in Jakarta in order to obtain better results.

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