PENGARUH KOMPLEKSITAS TUGAS, KOMPETENSI AUDITOR, PENGETAHUAN AUDITOR, DAN TEKANAN KETAATAN TERHADAP AUDIT JUDGMENT
Abstract
This study aims to examine the influence of task complexity, auditor competence, auditor knowledge, and compliance pressure on audit judgment in Accountan Public Office. This study is a quantitative study that uses primary data based on questionnaires distributed to Accounting Firm in Special Regional of Yogyakarta and Central Java District. The analysis that used in this study is multiple linear regression with SPSS 15.0.
The results of this study indicate that the task complexity, auditor knowledge and compliance pressure affects the audit judgment. However auditor competence has no effect towards the audit judgment. It occurs due to the auditor tenure which is not offset by the various audit assignment and the types of audited companies are believed to have impact on the accuracy of judgment, made auditor. This study is expected to be used to realize audit judgment in Accountan Public Office.