PENGARUH PENGALAMAN AUDITOR, PENGETAHUAN AUDITOR, TASK COMPLEXITY, TEKANAN KETAATAN, EFFORT DAN IDEPENDENSI TERHADAP AUDIT JUDGMENT (Studi Empiris pada Kantor Akuntan Publik di Semarang)
Daftar Isi:
- Audit judgmnet is the policy auditor in determining the audit opinion on the reference to the formation of opinion on the audit results . Where audits are carried out on an entity's financial statements , the auditors express an opinion on whether the financial statements are fairly stated or not . The purpose of this study was to examine whether the experience of the auditor , the auditor's knowledge , task complexity , pressure obedience , effort and positive effect on audit independence of judgment in public accounting office in Semarang . The population in this study were 18 public accounting firms in Semarang . Questionnaires were distributed totaling 44 questionnaires and 37 questionnaires were returned questionnaires totaled . Obtained from this study is the effort and positive effect on audit independence of judgment . Task complexity significant negative effect on audit judgment . Experience of the auditor , the auditor knowledge , obedience pressure has no effect on audit judgment .