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Nasution, Abdillah Arif
Accounting Departement, Universitas Sumatera Utara, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Physics Public Health Social Sciences

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Pengaruh Pengalaman, Skeptisisme Profesional, Independensi dan Auditor Knowledge terhadap Audit judgment pada Inspektorat Kota Gunungsitoli Jelita Kurniatwati Harefa; Abdillah Arif Nasution; Yuni Lestari Br Sitepu; Astuti Astuti
Moneter : Jurnal Ekonomi dan Keuangan Vol. 4 No. 4 (2026): Oktober : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v4i4.2685

Abstract

This study investigates the influence of experience, professional skepticism, independence, and auditor knowledge on audit judgment within the Inspectorate of Gunungsitoli City. The research adopts a quantitative approach using primary data collected through questionnaires distributed to 52 active examination personnel. The collected data were analyzed using multiple linear regression with the assistance of SPSS version 29 to determine both the partial and simultaneous effects of the independent variables on audit judgment. The results demonstrate that experience has a positive and significant effect on audit judgment, with a regression coefficient of 0.583 and a significance value of p < 0.001. Professional skepticism also positively and significantly affects audit judgment, with a coefficient of 0.349 and p < 0.001. Furthermore, independence has a positive and significant effect, with a coefficient of 0.292 and p = 0.001, while auditor knowledge shows a positive and significant influence, with a coefficient of 0.274 and p = 0.001. Simultaneously, experience, professional skepticism, independence, and auditor knowledge significantly affect audit judgment, as indicated by an F-value of 32.685 and p < 0.001. The coefficient of determination (R²) of 0.736 indicates that 73.6% of the variation in audit judgment is explained by these four variables, while the remaining 26.4% is influenced by other factors outside the research model.
Co-Authors Aldri Frinaldi Asen Susanto Astuti Astuti Aulia Arif Nasution Azmi, Zul Daniel Simanjuntak Erlina Erlina Erlina Evita Christina Zeffanya P Gracelin Nonifati Hulu Haeril Haeril Harahap, Darwis Heppi Syofya, Heppi Ibnu Austrindanney Sina Azhar Iskandar Muda Iskandar Muda Damanik Jelita Kurniatwati Harefa Juliana Siahaan Juwita Agustrisna Loist Villi Darmawan May Hana Bilqis, May Hana Mimma Maripatul Uula Muhammad Husni Mubarok Muhammad Rijal Balatif Muhammad Rijal Balatif Mustia Ismail Namira Mudrikah Rahmadhina Narumondang Bulan Siregar Reffi Zahara Anggraini Rina Br. Bukit Risanty Rizal R. Manullang Sambas Ade Kesuma Sambas Ade Kesuma Sarah Ainun Mardiah Ritonga Sirojuzilam Hasyim Situmeang, Chandra Taufik Akbar Parluhutan Verawaty Purba Wardayani wardayani Wibisono Widyawati Pangestu Yuni Lestari Br Sitepu