THE EFFECT OF EXPERIENCE AUDIT, AUDITOR’S PROFESSIONALISM AND OBEDIENCE PRESSURE ON AUDIT JUDGMENT WITH TASK COMPLEXITY AS MODERATION (STUDY ON BPK RI RIAU PROVINCE REPRESENTATIVE)

Abstract

The objective of this study is to investigate the effect of Experience Audit, Auditor’s
Professionalism and obedience pressure on audit judgment with task complexity as
moderation. The population are auditors on BPK RI Riau Province Representative.
Total sampling was used as sampling method, it was obtained 54 auditors as
samples. Statical method used to test research hypothesis is using moderated
regression analysis (MRA). The result showed experience audit did not effect on
audit judgment, while auditor’s professionalism have effect on audit judgment and
obedience pressure have effect on audit judgment, also found that task complexity
does not moderates the effect of experience audit on audit judgment, while task
complexity moderates the effect of Auditor’s Professionalism on audit judgment and
task complexity moderates the effect of Obedience Pressure on Audit Judgment.