Fokus Ekonomi
Vol 17, No 2: Desember 2022

PENGARUH GENDER, PENGALAMAN AUDIT DAN KOMPLEKSITAS TUGAS TERHADAP AUDIT JUDGMENT

Y. Sunyoto (Unimar Amni Semarang)
Dedy Christiyanto (Unimar Amni Semarang)



Article Info

Publish Date
01 Dec 2022

Abstract

The importance of audit judgment is to give an opinion about the fairness of financial reports based on financial accounting standards or general accounting principles and the standard application consistently. This study aims to determine the effect of gender, auditor experience and task complexity on audit judgment at Public Accounting Firms in Indonesia. This study uses a survey method which uses primary data obtained from questionnaires. The population in this study is Public Accountants and Auditors who work at Public Accounting Firms in Indonesia. The number of samples in this study is 100 respondents who are taken with a convenience sampling technique. The data analysis technique in this study uses multiple regression test. Finally, the results showed that the variables of gender, audit experience and task complexity, partially (t test) has a positive and significant effect on audit judgment.

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Journal Info

Abbrev

fe

Publisher

Subject

Economics, Econometrics & Finance

Description

Fokus Ekonomi : Jurnal Ilmiah Ekonomi (e-ISSN: 2549-8991, P-ISSN : 1907-6304) is an open access and peer-reviewed journal published by STIE Pelita Nusantara Semarang, Indonesia. This Journal published twice a year (June and December).The scope of journal is: Economic, Management, ...