PENGARUH TEKANAN WAKTU, PENGALAMAN AUDITOR, KEAHLIAN AUDITOR, TEKANAN KETAATAN DAN KOMPLEKSITAS TUGAS TERHADAP AUDIT JUDGMENT PADA KANTOR AKUNTAN PUBLIK YANG TERDAFTAR DI BALI
Keywords:
audit judgment, time pressure, auditor experience, auditor expertise, obedience pressure, task complexityAbstract
The auditing process is carried out by the auditor. One of the duties of the auditor is to carry out an audit of the company's financial statements and draw conclusions on the fairness of the financial statements. During the audit process, an auditor can issue an opinion on the results of the audited financial statements which is then called audit judgment. Research on audit judgment still needs to be done considering that audit judgment greatly influences the opinion that will be expressed by the auditor and there are still some cases that occur due to errors in taking audit judgment. This study aims to examine and obtain empirical evidence of the effect of time pressure, auditor experience, auditor expertise, obedience pressure and task complexity on audit judgment at a public accounting firm registered in Bali. The population in this study were 16 PAFs registered in Bali in 2020. The sample in this study was 53 respondents who were determined based on the purposive sampling method. The analytical tool used to test the hypothesis is multiple regression analysis. The results showed that auditor experience and auditor expertise had a positive effect on audit judgment, obedience pressure had a negative effect on audit judgment. Meanwhile, time pressure and task complexity have no effect on audit judgment at a public accounting firm registered in Bali.
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