Pengaruh Auditor Experience, Obedience Pressure, Auditor Expertise, Task Complexity terhadap Audit Judgment pada Auditor BPK RI Perwakilan Provinsi Sumatera Utara

Abstract

This study aims to measure the influence of Auditor Experience, Obedience Pressure, Auditor Expertise, and Task Complexity on Audit Judgment among auditors at the Audit Board of the Republic of Indonesia (BPK RI), North Sumatra Provincial Representative Office. The theoretical framework used in this study is Attribution Theory. The research method employed is quantitative, using primary data collected through questionnaires. The population of this study consists of auditors at BPK RI North Sumatra Representative Office, with a sample size of 123 respondents out of a total population of 180. Data analysis was conducted using Multiple Linear Regression Analysis with the help of SPSS version 25. The results of the study indicate that Auditor Experience, Obedience Pressure, Auditor Expertise, and Task Complexity have a significant influence on Audit Judgment.