The Influence of Gender, Audit Experience, Audit Expertise, and Task Complexity on Audit Judgment (Case Study on BPKP Yogyakarta)

Abstract

Audit judgment is one of the ways to perceive auditors in respond to information that affects decision making, documentation of evidence, and the auditor's opinion on the financial statements of an entity. The purpose of this study was to analyze the factors that influence the making of audit judgment on BPKP Yogyakarta. Those factors included Gender, Audit Experience, Audit Expertise, and Task Complexity. The study population was auditors who worked at BPKP Yogyakarta. The sampling method used in this research is convenience sampling method. The sample was 40 auditors that worked at BPKP Yogyakarta. The data used primary data through questionnaires. The analysis technique was multiple linear regression analysis. The results of this reserach proved that gender, audit experience, and audit expertise had significant and positive influence on audit judgment, while task complexity had significant and negative influence on audit judgment.