Pengaruh Gender, Tekanan Ketaatan, Kompleksitas Tugas, Pengetahuan dan Pengalaman terhadap Audit Judgment

Audit judgment is a policy or consideration of the auditor in determining the result of its audit opinion thatrefers to the formation of an idea, opinion or estimate of an object or event. Objectives of this study is to examinehow gender, comflexity of tasks, knowlwdge and experience influence ti audit judgment.Respondent of this study is auditor who works in the office of public accountants in East Java., both the levelof auditor junior and senior auditor. The sampling technique in this study simple random sampling. Data wereobtained through questionaires sent direcly and through the mail survey (postal). Of the 118 questionaires sent, only89 can be analyzed. Data analysis technique using multiple regression .Based on the result of statistical test, indicates that gender, did not significant affecet to the auditorjudgment. Pressure of compliance, complexity of task, knowledge and experience affrect of the audit judgement