PENGARUH INSENTIF, PENGALAMAN DAN KOMPLEKSITAS TUGAS TERHADAP AUDIT JUDGMENT

Abstract

This research was aimed to examine and to obtain empirical evident on effects of Incentive, Experience and Task Complexity toward Audit Judgment in Public Accounting Firm of DKI Jakarta. The population in this study contained a number of 29 Public Accounting Firm in DKI Jakarta. The sampling was conducted by purposive sampling technique, by criteria listed respondent on Directory of Public Accountant published by IAI in. Collecting data was conducted by questionnaires distributed as much 142, however only 132 questionnaires replayed. Test hypotheses used dual regression linear method. The result of research showed that Experience affect didn’t significantly Audit Judgment, but Incentive and Task Complexity significantly affect Audit Judgment.
Keywords : Audit Judgment, Incentive, Experience, Task Complexity