The Effect of Framing, Halo Effect and Auditor's Experience on Audit Judgment (Study on Auditors Public Accountant Office (KAP) in Medan City)

Abstract

This study aims to analyze and determine Framing, Halo Effect, and Auditor Experience on Audit Judgment. The population in this study is at the Medan KAP office, and the number of samples in this study is 50 people who work as auditors in the city of Medan. This study uses primary data from a questionnaire distributed to the research sample. Respondent data obtained and collected were then analyzed using SPSS tools. The analytical method used is descriptive statistics, classical assumption test, and multiple linear regression for hypothesis testing. Based on the data processing results using hypothesis testing, partially Framing and Halo Effect has a negative and insignificant effect on Audit Judgment. Auditor Experience has a positive and insignificant effect on Audit Judgment. Simultaneously, overall has a positive and significant influence. The predictive ability of these four variables on Audit Judgment is 32.6%, while other factors outside this research model influence the remaining 67.6%. Keywords: Audit Judgment, Framing, Halo Effect, Auditor Experience