Factors Affecting Audit Judgement

Abstract

This study proposes to analyze and describe the effects of independence, competence, and audit experience on audit judgment with task complexity as moderating variable. This study also uses primary data by distributing questionnaires to Jakarta city auditors. Subsequently, 115 samples were generated using random sampling, and a series of tests were performed, including validity, reliability, multiple linear regression, F and T-tests. Independence and audit experience was then observed to positively influence the judgement of an auditor while competency has no impact. Task complexity strengthens the influence of independence, competence on audit judgment, On the other hand, task complexity weakens the influence of audit experience on audit judgment.