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The Factors Affecting Audit Judgment

Accounting Analysis Journal · Vol. 7 No. 1 (2018) · hlm. 34–42

DOI
10.15294/aaj.v7i1.20776
ISSN
2502-6216, 2252-6765
Terbit
2018-08-03
Penerbit
Universitas Negeri Semarang
Bahasa
eng

Abstrak

The purpose of this research are analyze and to find out influence of audit situation, gender, audit fee, task complexity, due professional care, and framing on audit judgment. The population of this study was Two hundred-fifty-seven auditors who work at KAP Semarang City and register in Indonesian Institute of Certified Public Accountants (IICPA). Sampling method in this research uses non probability and convenience sampling technique, Sixty-nine as respondents from auditors who work at Nine KAP Semarang City, but only Twenty-three respondents for instrument test and Forty-six respondents use as research sample. Collection of data in this research uses primary data from distribution questionnaire. Methods of data analysis is multiple linear regression using IBM SPSS 24 statistical software. Based on the results of this study, it can be concluded that the audit situation, due professional care, and framing have a positive and significant impact on audit judgment. However, gender, audit fees, and task complexity have no significant effect on audit judgment. The conclusions of this research, some factors can affect on audit judgment there are audit situation, due professional care, and framing. However, some factors cannot affect on audit judgment there are gender, audit fee, and task complexity.

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  • State University of Semarang
  • National Yunlin University of Science and Technology
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Rekan penulisOrganisasiArtikel bersama
Sara Monica SimarmataState University of Semarang1
Afid NurochmanState University of Semarang1
Intan Ika PraditaState University of Semarang1
Nuryana NainggolanAfiliasi tidak diketahui1
Yuthika Rani PutriState University of Semarang1
Jihan LestariState University of Semarang1
Kurniawan KrisnawantoState University of Semarang1
Pei‐Yu WengNational Yunlin University of Science and Technology1
Ananda WulandariState University of Semarang1

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Sumber metadata: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/aaj/oai, pertama di-harvest 5 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en-US">The Factors Affecting Audit Judgment</dc:title>
	<dc:creator>Irawati, Sheila Anatasia</dc:creator>
	<dc:creator>Solikhah, Badingatus</dc:creator>
	<dc:description xml:lang="en-US">The purpose of this research are analyze and to find out influence of audit situation, gender, audit fee, task complexity, due professional care, and framing on audit judgment. The population of this study was Two hundred-fifty-seven auditors who work at KAP Semarang City and register in Indonesian Institute of Certified Public Accountants (IICPA). Sampling method in this research uses non probability and convenience sampling technique, Sixty-nine as respondents from auditors who work at Nine KAP Semarang City, but only Twenty-three respondents for instrument test and Forty-six respondents use as research sample. Collection of data in this research uses primary data from distribution questionnaire. Methods of data analysis is multiple linear regression using IBM SPSS 24 statistical software. Based on the results of this study, it can be concluded that the audit situation, due professional care, and framing have a positive and significant impact on audit judgment. However, gender, audit fees, and task complexity have no significant effect on audit judgment. The conclusions of this research, some factors can affect on audit judgment there are audit situation, due professional care, and framing. However, some factors cannot affect on audit judgment there are gender, audit fee, and task complexity.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2018-08-03</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/aaj/article/view/20776</dc:identifier>
	<dc:identifier>10.15294/aaj.v7i1.20776</dc:identifier>
	<dc:source xml:lang="en-US">Accounting Analysis Journal; Vol 7 No 1 (2018): March 2018; 34-42</dc:source>
	<dc:source>2502-6216</dc:source>
	<dc:source>2252-6765</dc:source>
	<dc:source>10.15294/aaj.v7i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/aaj/article/view/20776/11201</dc:relation>
</oai_dc:dc>