Effect of Auditor Skills, Obedience Pressure, Task Complexity, Locus of Control and Knowledge Detect Errors of Audit Judgment

Abstract

This study aims to determine whether the auditor's expertise, obedience pressure, task complexity, locus of control, and knowledge of detecting errors have a positive effect on audit judgment. The research was conducted at the Public Accountant Office in Bali. The sample used was 66 auditors as respondents determined by purposive sampling method. Data collection is done by distributing questionnaires. Analysis of the data used is validity test, reliability test, classic assumption test, multiple linear regression analysis, F statistical test, t test, and coefficient of determination analysis. The results of the analysis show that the auditor's expertise has a positive and significant effect on audit judgment with a regression coefficient of 0.245 and a significance value of 0.036. Pressure obedience has a positive and significant effect on audit judgment with a regression coefficient of 0.251 and a significance value of 0.020. Task complexity has a positive and significant effect on audit judgment with a regression coefficient of 0.223 and a significance value of 0.028. Focus of control has a positive and significant influence on audit judgment with a regression coefficient of 0.221 and a significance value of 0.029. Knowledge of detecting errors has a positive influence and significant to audit judgment with a regression coefficient of 0.147 and a significance value of 0.024.