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

Abstract

This research was aimed to examine and to obtain empirical evident the effect of several factors to audit judgment taken by auditor. These factors are on effect of task complexity, independency, and obedience pressure toward audit judgment. This research was carried out at the DKI Jakarta with respondents from auditor who work in public accounting firm Jakarta. This research conducted by non- probability sampling technique by criteria the respondent from public accounting firm in Jakarta. This research has 102 participant who contributed to fill the online questionnaire. Data were analyze by multiple linear regression and classical assumption method. The result of this research showed that task complexity has no significant effect on audit judgment, independency has no significant effect on audit judgment, and obedience pressure has significant effect on audit judgment.