FACTORS AFFECTING AUDIT JUDGEMENT IN PUBLIC ACCOUNTING FIRM (KAP) IN MEDAN

Henny Zurika Lubis, Septi Hidayana

Abstract


Audit judgment is one of the auditor's perspectives in responding to information that influences the documentation of evidence and the decision-making of the auditor's opinion on an entity's financial statements. This research aims to analyze the factors that influence auditor judgment at Public Accounting Firms in Medan City. The population used in this research were auditors who worked in Public Accounting Firms using total sampling. The data collection technique uses questionnaires which are measured using a Likert scale. The analysis technique in this research uses Structural Equation Model (SEM) analysis with the help of the Smart PLS program. The research results show that auditor experience has a negative and significant effect on audit judgment, then the variables of auditor expertise and obedience pressure have a positive and significant effect on audit judgment. Meanwhile, task complexity, auditor ethics, and gender have no effect on audit judgment at the Public Accounting Firm in Medan City

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