Determinants of Auditor's Judgement: Empirical Evident from Indonesia

Abstract

This study aims to analyze the factors that influence the audit judgment of auditors. Factors analyzed include gender, compliance pressure, task complexity, auditor experience, locus of control, professional skepticism, professional ethics, and audit fees. The research method uses explanatory research, through the formulation of hypotheses, analyzing the causal relationship between the determining factors of audit judgment. Data collection technique survey with questionnaire addressed to auditors working in public accounting firms in East Java Province distributed via Google Form. The data analysis technique uses multiple linear regression which was processed using SPSS. Based on the research results, there are 3 variables that have a significant effect on audit judgment including professional skepticism, professional ethics, and audit fees