Electronic Resource
Analisis pengaruh pengalaman dan kompleksitas tugas terhadap audit judgment (studi kasus pada kantor akuntan publik Bandung )
This study aimed investigating empirically the effect of auditor’s
experience and task complexity on audit judgment. This study was a quantitative
research that used primary data collected by questionnaire. The population
consisted of auditors who worked with Public Accounting Firm Representative
Bandung, while the sampling technique used was purposive sampling with the
criteria of junior auditor and senior auditor. The 35 questionnaire kits were
distributed but it could be processed for 30 questionnaire . The data were
analyzed by multiple regression.
The results showed that (1) auditor’s experience had an effect on audit judgment
and (2) task complexity had an effect on audit judgment. An experienced auditor
will produce an audit judgment better and the low level task complexity will
produce audit judgment better too
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