PENGARUH KEAHLIAN AUDITOR, PENGETAHUAN AUDITOR, PENGALAMAN AUDITOR, DAN KOMPLEKSITAS TUGAS TERHADAP AUDIT JUDGMENT (Studi Empiris Pada Auditor di Inspektorat Kota Tangerang Selatan)

HAKIM, M. LUQMANUL (2021) PENGARUH KEAHLIAN AUDITOR, PENGETAHUAN AUDITOR, PENGALAMAN AUDITOR, DAN KOMPLEKSITAS TUGAS TERHADAP AUDIT JUDGMENT (Studi Empiris Pada Auditor di Inspektorat Kota Tangerang Selatan). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

Audit judgment is the auditor's policy in determining an opinion regarding audit results which refers to the formation of an idea, opinion or estimate regarding an object, event, status or other type of event. Judgment greatly depends on the individual's perception of the fairness of existing financial statements. This study aims to examine the effect of auditor expertise, auditor knowledge, auditor experience, and task complexity on audit judgment. The population in this study were auditors at the Inspectorate of South Tangerang City. Sampling was carried out using purposive sampling technique with a total sample of 42 respondents. The research data were processed using SPSS version 23. The results of this research are: 1) The auditor's expertise does not affect the audit judgment; 2) The auditor's knowledge affects the audit judgment; 3) Auditor's experience has no effect on audit judgment; 4) Task complexity has no effect on audit judgment. Keywords : audit judgment, auditor expertise, auditor knowledge, auditor experience, task complexity. Audit judgment adalah kebijakan auditor dalam menentukan pendapat mengenai hasil audit yang mengacu pada pembentukan suatu gagasan, pendapat atau perkiraan mengenai suatu objek, peristiwa, status atau jenis peristiwa lain. Judgment sangat tergantung pada persepsi individu mengenai kewajaran laporan keuangan yang ada. Penelitian ini bertujuan untuk menguji pengaruh keahlian auditor, pengetahuan auditor, pengalaman auditor, dan kompleksitas tugas terhadap audit judgment. Populasi dalam penelitian ini adalah auditor Inspektorat Kota Tangerang Selatan. Pengambilan sampel dilakukan dengan menggunakan teknik purposive sampling dengan jumlah sampel sebanyak 42 responden. Data penelitian ini diolah menggunakan SPSS versi 23. Hasil peneltitian ini didapatkan: 1) Keahlian auditor tidak berpengaruh terhadap audit judgment; 2) Pengetahuan auditor berpengaruh terhadap audit judgment; 3) Pengalaman auditor tidak berpengaruh terhadap audit judgment; 4) Kompleksitas Tugas tidak berpengaruh terhadap audit judgment. Kata Kunci : audit judgment, keahlian auditor, pengetahuan auditor, pengalaman auditor, kompleksitas tugas.

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