PENGARUH TEKANAN KETAATAN, KOMPLEKSITAS TUGAS DAN PENGALAMAN TERHADAP AUDIT JUDGMENT
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The BAPEPAM Regulation No. Kep-36/PM/2003 and The Jakarta Stock Exchange (JSX) Number Kep-306/BEJ/07-2004 states that companies that go public are required to submit financial statements are prepared in accordance with Financial Accounting Standards and audited by a public accountant make auditors increasingly demanded in professionalism. Accountants are expected to give an opinion about the fairness of the financial statements and also the going concern opinions. Opinion requires judgment based on the events of the past, present and future. Audit judgment can be affected by many factors, one of which is the individual factors of the auditors themselves. That factors are obedience pressure, task complexity and experience. This research aims to examine and analyze the effect of obedience pressure, task complexity and experience on audit judgment. This study uses primary data source. Data obtained from the collection by using the questionnaires that were delivered directly to the Office of Public Accountants in Surabaya (listed by Directory of Public Accounting Firm by IAPI in 2012). Collecting data was conducted by questionnaire distributed as much 120, however only 79 questionnaires replayed. The results of research showed that the obedience pressure and experience didn’t significantly affect audit judgment for respondents in this study are mostly men and young so they are focus on the process of learning and build the experience. The task complexity positively significant affect audit judgment because in the complex condition of task auditors will be more cautious and careful in the auditing process.