The Effect of Audit Experience and Audit Risk on Audit Judgment with Auditor’s Perceptions of the Code of Ethics of Public Accountants as Moderating Variables

Abstract

This research purposes to empirically analyze the effect of audit experience on audit judgment, to determine auditor’s perception of the code of ethics of public accountants as moderating variable that affect audit experience on audit judgment, to assess the effect of audit risk on audit judgment, to determine auditor’s perception of code of ethics of public accountants as moderating variable that effect of audit risk on audit judgment. This research used a sample of 140 external auditors who work in the KAP at DKI Jakarta period 2016-2020. Based on method convenience sampling. Data were obtained through a mail survey and personal survey. The analytical method used in this study is Moderated Regression Analysis (MRA). The result of this research indicates that; audit experience not effect significantly on the audit judgment, auditor’s perception of the code of ethics for public accountants is not moderating variables that affect of audit experience on audit judgment, audit risk not affect significantly on the audit judgment, auditor’s perception of code of ethics for public accountants is moderating variable that effect of audit risk on audit judgment.