ABSTRACT
Judgment is a central activity in conducting audit work. The accuracy of the judgment generated by the auditor in completing the audit work gives a significant influence on the final conclusion or opinion that will be generated. Auditor performance in making audit judgment is influenced by various factors. This study aims to examine the effect of gender, obedience pressure, task complexity, auditor experience and knowledge audit on auditor performance on audit judgment.
The importance of audit judgment to provide an opinion about the fairness of the presentation of financial statements in accordance with accepted accounting standards or accounting principles and the consistent application of such standards or principles. This study aims to determine the effect of gender, obedience pressure, task complexity, and auditor experience to audit judgment at the BPK representative office of Semarang. This study used survey method using primary data obtained from questionnaire. The population in this study is all auditors who work at the BPK representative office semarang. The number of samples in this study as many as 42 respondents taken convinience sampling technique.
Data analysis technique used multiple regression test. The result of the research shows that Gender has an effect on audit judgment. This is shown from the results of t test which shows the significance value of 0.013. Obedience pressure affects the audit judgment, this is shown from the results of t test with a value of 0.003 significance. The task complexity affects audit judgment, this is shown from the t test results, which indicates a significance value of 0.008. The auditor’s experience has no effect on audit judgment. This is indicated by a significance value of 0.313.
