PENGARUH PENGALAMAN AUDITOR, LINGKUNGAN ETIKA, KOMPLEKSITAS TUGAS, DAN TEKANAN KETAATAN TERHADAP AUDIT JUDGEMENT (Kantor Akuntan Publik di Surabaya)

The background of this research is the need for their services as the auditors considered as independent parties can not be denied again, since the service became a necessity for the users of the financial statements for making a decision. Public accountants who conduct auditing work not only for the interests of his client but also for others who use the audit reports. This study aims to investigate empirically whether there is any influence of environmental ethics, auditor's experience and judgment to the audit task complexity. This research was conducted in Surabaya, East Java Province with the respondent auditors working in the public accounting firm in Surabaya. Data were collected using a questionnaire distributed by 50 and only 32 questionnaires can be processed. Analysis of data using multiple linear regression method. The results of this study indicate that the experience of audit, environmental ethics, the complexity of the task, and the pressure observance negatively affect audit quality judgment. Keywords: Experience audits, environmental ethics, the complexity of the task, the pressure adherence, quality of audit judgment