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All Journal Journal of Industrial Engineering & Management Research (JIEMAR)
Hirmantono, Agung
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Humanities Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering

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THE EFFECT OF AUDITOR EXPERIENCE, OBEDIENCE PRESSURE, AND TASK COMPLEXITY ON AUDIT JUDGMENT : (Empirical Study at a Public Accounting Firm in Surabaya) Pravitasari, Dyah; Hirmantono, Agung
Journal of Industrial Engineering & Management Research Vol. 1 No. 4 (2020): December 2020
Publisher : AGUSPATI Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (341.998 KB) | DOI: 10.7777/jiemar.v1i4.236

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 is 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 test T.The results showed that:The auditor's experience, Pressure observance experience, and complexity of the task experience has no effect on audit judgment.
Co-Authors Dyah Pravitasari