Pengaruh etika, pengalaman auditor, tekanan ketaatan, kompleksitas tugas, dan locus of control internal terhadap audit judgement (studi empiris pada kantor akuntan publik big four dan non-big four di jakarta dan tangerang)

The purpose of an audit is to give a reasonable assurance by giving an audit opinion that the financial statement is free from material misstatement. Auditors use audit judgement in the entire of audit process. The judgement that is used is a professional audit judgement. The quality of audit judgement determines an audit opinion. A proper audit judgement results a right audit opinion. The purpose of this research was to examine the impact of ethics, experience of auditors, obedience pressure, task complexity, and internal locus of control towards audit judgement. The object of this research were auditors who work at Big Four and Non-Big Four Accounting Firms in Jakarta and Tangerang, and have a position at least as Senior Auditor. The type of this research was causal study. Data that had been used on this research were primer data and the sampling technique used on this research was convenience sampling technique. 106 questionaires had been analyzed by using multiple regression analysis method. Hypothesis test results indicated a strong correlation between variables and adjusted R square value of 38,80%. In partial test only obedience pressure had significant effects towards audit judgement. Auditors must have experiences in giving assurance service in order to understand the whole of audit process and having a right audit judgement. Auditors must maintain their independence, be objective, and reffering to audit standard when giving an assurance service to have a right audit judgement. Auditors must have high motivation and searching for informations thoroughly before making decisions in order to have a right audit judgement