IJSTR >> Volume 8 - Issue 7, July 2019 Edition

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AUTHOR(S)

Mudrika Alamsyah Hasan, Andreas

KEYWORDS

audit judgment, obedience pressure, task complexity, audit expertise

ABSTRACT

There are several factors influencing audit judgment and they include obedience pressure, task complexity, and audit expertise. Therefore, the aim of this study was to examine the effects of these three factors on audit judgment, which is the policy of an auditor in determining the opinion of an audit result with reference to the formation of an idea or estimation of an object, event, or status. This research was conducted at a Public Accounting Firms operating in Sumatra-Indonesia with 72 auditors as respondents. Data were analyzed using multiple regression analysis. The results revealed that the obedience pressure and audit expertise had an effect on the audit judgment while task complexity did not. Therefore, it can be concluded that obedience pressure experienced by an auditor causes an error, while expertise leads to appropriate audit judgment.

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