ANALYSIS OF THE INFLUENCE OF POWER , AUDITOR EXPERIENCE AND TASK COMPLEXITY ON AUDIT JUDGMENT

Abstract

This study aims to examine the effect of the power variable , auditor experience and task complexity on audit judgment.The research was conducted using quantitative methods with data analysis techniques using statistical assistance. Data were collected using survey techniques using a questionnaire distributed to respondents. The data analysis technique used multiple linear regression. The research location is in the office of the Bali-Indonesia provincial financial audit agency by taking a sample of a number of auditors. Sampling technique in this research is to use nonprobability sampling technique with saturated sampling technique or census. The saturated sample method or census is the determination of the sample when all members of the population are used as the sample. And this research shows that the aspects of power, auditor experience and task complexity have a significant positive effect on audit judgment. This means that the aspects of power, experience and complexity have an important role for auditors to demonstrate audit quality. This research has contributed to the development of psychological theory in accounting research, especially attribution theory by considering power and other aspects. As well as contributing practically to auditors of the financial audit agency to pay more attention to their own abilities in carrying out audit tasks. This research also develops the power aspect of the auditor's personality to be considered in conducting an audit.