EXPERIENCE INFLUENCE OF AUDITORS, PRESSURE COMPLIANCE AND TASK COMPLEXITY JUDGMENT OF AUDIT
novi darmayanti
universitas islam darul ulum lamongan
Abstract
Abstract This study aimed to examine the effect of auditor experience, the pressure of obedience, and the complexity of the task of the audit judgment. Based on the results of the study are expected to provide an overview of the dynamics that occur in a particular public accounting firm audit the auditor in making a judgment. This study was a quantitative research using direct survey through questionnaires. The population in this study is the auditors who work in public accounting firm in Surabaya. Techniques used in sampling are random sampling. Collecting data using questionnaires that have been tested for validity and reliability levels. Data were analyzed using multiple regression analysis, F test, and T test. The results showed that: The auditors experience, Pressure observance experience, and complexity of the task experience has no effect on audit judgment.
Keywords: Auditors Experience, Obedience Pressure, Complexity Of The Task, The Audit Judgment.
Topic: Social and Economic Issues