AUDIT TENURE, AUDITOR EXPERIENCE, INDEPENDENCY, AND TASK COMPLEXITY ON AUDIT JUDGEMENT

Arie Pratania Putri,Nur Nabila,Viony Augustin,Fellia Fellia

doi:10.23969/jrak.v13i1.3506

Arie Pratania Putri, Nur Nabila + Show 2 more

Open Access

https://doi.org/10.23969/jrak.v13i1.3506

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Abstract

Research was conducted in KAP in the area of Medan with the primary data collection method using questionnaire. The sampling was conducted by purposive sampling technique and the sample used in this research was 82 respondent. The method of analysis was used is multiple linear regression analysis using SPSS. The result of research showed that audit tenure auditor experience and independency have significant positive effect on audit judgement, task complexity has not significant effect.

Highlights

Auditors from the Public Accounting Firm are tasked with assisting companies in producing and evaluating financial reports and publishing the audit reports (Sitohang, 2016)
It can be seen that the Adjusted R Square value obtained is 0.248, which means that 24.8% of audit judgment variables can be explained by audit tenure, auditor experience, independence, and task complexity
The results show that tvalue of audit tenure, auditor experience and independence is greater than ttable, which is 2.012, which means that these variables partially affect the audit judgment

Summary

Introduction

Auditors from the Public Accounting Firm are tasked with assisting companies in producing and evaluating financial reports and publishing the audit reports (Sitohang, 2016). More and more public accounting firms have improved their quality in facing competition in order to increase the number of clients they have. In carrying out their duties and obligations, auditors will carry out their duties as well as possible so that clients are satisfied and will return to using their services when they need them (Sofiani and Tjondro, 2014). Auditors are required to provide effective and satisfying audit results for their service users (Pinto, et al 2020) This makes auditors have to work hard to ensure every truth of the reports and judgments made because they will always affect the client company. Auditors need to be very careful, and use professional judgment to plan carefully, carry out all procedures and make conclusions based on clear and objective examinations so that they can report good audit results. (Sila, 2015; Hasan & Andreas, 2019)

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