Faktor-Faktor Yang Mempengaruhi Audit Judgment (Studi pada Kantor Akuntan Publik di Kota Surakarta)

Auditor give an opinion on the fairness of the financial statements d eng an altruistic users of financial statements information independently and free from the pressure of various parties in assessing the fairness of the financial statements. The purpose of this research is to know the effect of gender, auditor experience, task complexity, pressure of obedience, knowledge of auditor, and work ability to audit judgment. This research uses descriptive method with survey approach. The population in this study is all auditors who work in the KAP Surakarta region.. Sample in this research is part of auditor working at KAP in Surakarta City. The samples were taken with the convenienc sampling technique. Data obtained through questionnaire. Data analysis techniques use classical assumption test and multiple regression analysis, t test, F test, and test of coefficient of determination. The results showed that: (1) experience, knowledge, and ability to work the auditor positively influences the audit judgment. The higher the auditor's experience, knowledge, and working ability, the higher the quality of audit decision making; (2) The pressure of obedience negatively affects audit judgment . The client's intent to behave deviate from professional standards is likely to comply with the order, resulting in lower quality of audits; (3) Gender and complexity have no effect on audit judgment. Gender and taskability do not have implications for the quality of audit decisions