Pengaruh Gender dan Pengalaman Audit terhadap Audit Judgment

Abstract

The Effect of Gender and Audit Experience on Audit Judgment. This study aims to examine the influence of gender and audit experience toward audit judgment and to examine gender and audit experience towards audit judg- ment when moderated by client credibility. The research was conducted on audi- tors who worked on KAP in Makassar South Sulawesi using survey. Sampling technique in this study was random sampling based on judgment. Data collected and then analyzed by employing regression method and Moderated Regression Analysis (MRA). The result indicates that gender does not significantly influence audit judgment while audit experience significantly influences audit judgment. Client credibility does not moderate the influence of gender and audit experi- ence on the audit judgment.