Independence as Moderating Factors Influencing Audit Judgment

Abstract

The audit is conducted with the aim of obtaining evidence about the entity being audited, comparing the financial statements with established policies and standards, and providing an opinion on the audited financial statements. To prevent the recurrence of audit failure cases, auditors are required to be professional in carrying out assignments. The professional attitude of the auditor is reflected in the accuracy of the auditor in producing audit considerations in his assignment. The accuracy of the judgments taken by the auditor describes the quality of the audited financial statements. The accuracy of the judgments taken by the auditor which includes evidence and documentation to describe the quality of the audited financial statements in the form of an audit opinion. The theory used in this study is attribution theory which explains that a person's behavior in this case audit judgment is influenced by internal and external factors. The results of the research by Widyaningtyas (2018) and Tjan (2018) show that competence has a positive effect on audit judgment, but the results of Kusuma's (2013) research state that competence has no effect on audit judgment. Researchers will examine contradictory results to determine whether the independent variables have the ability to strengthen or even weaken the direct relationship that occurs between several independent variables and the dependent variable. For auditors, the results of this study can be used as material for consideration, especially those related to audit quality and performance. For academics, the results of this study can be used as additional information or references related to audit judgments.