Pengaruh Tekanan Ketaatan, Kompleksitas Tugas dan Pengalaman Auditor terhadap Audit Judgment

Abstract

This study aims to analyze the influence of compliance pressure, task complexity, and auditor experience on audit judgment. This study uses primary data collected by distributing questionnaires to auditors working at public accounting firms located in Pekanbaru. Out of 80 questionnaires distributed to twelve public accounting firms, a total of 68 questionnaires were returned and processed. After validity and reliability tests were conducted, the data were analyzed using multiple linear regression with IBM SPSS (Statistical Products and Solutions) statistical tool 22. The results of the study indicate that compliance pressure has a positive influence on audit judgment, auditor experience has a positive influence on audit judgment, and task complexity has a negative influence on audit judgment.