THE EFFECT OF TASK COMPLEXITY, INDEPENDENCY, AND EXPERIENCE ON AUDIT JUDGMENT (EMPIRICAL STUDY ON PUBLIC ACCOUNTING FIRM IN DKI JAKARTA)

Abstract

The aim of this research is to obtain understanding of research through the empirical evidence whether task complexity, independency, and experience influence the audit judgment. Task complexity is the unstructured task, hard to understand and ambiguous and task complexity are thought to decrease audit judgment quality. Independency is an expected auditor behavior that directs an auditor does not have personal interest in doing his/her jobs, because it will be in-contrary with integrity and objectivity principles. Experience is process of learning and the development of behavior and found that the experienced auditor has a better understanding The sample respondent of this research is auditors that work in Public Accounting Firm in Jakarta. The sampling technique used is purposive sampling. The amount of the auditor that fills the questionnaire is 115 auditors. The research using questionnaire that spread using two way, via link and directly go to Public Accounting Firm and spread it there. The scope and limitation is the researcher focus to three independent variables that are task complexity, independency and experience. The sample got from partner, manager, senior, and junior position. Also the scope is only Public Accounting Firm around Jakarta.

The statistic result of this research showed that task complexity and experience do not influence the audit judgment. While Independency is statistically influence the audit judgment. Task complexity, independency and experience simultaneously influence the audit judgment. The benefit from this research is to give better understanding of the effect of task complexity, independency, and experience on audit judgment. Give contribution to the academic about task complexity, independency, and experience. For the auditor this research will have more concern regarding this matter. The last for the future researcher could make bigger scope of sample and more variables to be analyzed.