Record Detail

Pembimbing : Hasbuchiar -- The purpose of this study is to determine and analyze whether the complexity of the task, audit experience and professional skepticism affect audit judgment. The population of the study are auditors who have senior auditor positions, auditor managers and auditor partners with a minimum of three years experience in Jakarta. The independent variables in this study are task complexity, audit experience and professional skepticism, while the dependent variable in this study is Audit judgment. The research method uses a quantitative method, with a total sample of 50 respondents, data analysis techniques using regression and hypothesis testing. This research method used is quantitative descriptive approach to find out the relationship between research variables using survey methods. This study also uses a Likert scale to facilitate respondents in the questionnaire filling process. Hypotheses are tested using statistical methods of linear regression models to determine whether the variable task complexity, audit experience and professional skepticism affect audit judgment. From the results of the regression test showed the results of Y = 311,843 + 0.581 X 1 + 0.623 X 2 + 0.528 X 3, this shows the influence between the variable complexity of the task, audit experience and professional skepticism on audit judgment.