TY - JOUR AU - Komang Adi Kurniawan Saputra, Putu Gede Wisnu Permana Kawisana, PY - 2021/03/05 Y2 - 2024/03/28 TI - ANALYSIS OF THE INFLUENCE OF POWER , AUDITOR EXPERIENCE AND TASK COMPLEXITY ON AUDIT JUDGMENT JF - PalArch's Journal of Archaeology of Egypt / Egyptology JA - J Arch.Egyptol VL - 18 IS - 4 SE - DO - UR - https://archives.palarch.nl/index.php/jae/article/view/7274 SP - 6370-6379 AB - <p>This study aims to examine the effect of the&nbsp;power&nbsp;variable&nbsp;,&nbsp;auditor experience and task complexity on&nbsp;audit judgment.The research was conducted using quantitative methods with data analysis techniques using statistical assistance.&nbsp;Data were collected using survey techniques using a questionnaire distributed to respondents.&nbsp;The data analysis technique used multiple linear regression.&nbsp;The research location is in the office of the Bali-Indonesia provincial financial audit agency by taking a sample of a number of auditors.&nbsp;Sampling technique in this research is to use&nbsp;nonprobability sampling&nbsp;technique with saturated sampling technique or census.&nbsp;The saturated sample method or census is the determination of the sample when all members of the population are used&nbsp;as the sample.&nbsp;And this research shows that the aspects of power, auditor experience and task complexity have a significant positive effect on audit judgment.&nbsp;This means that the aspects of power, experience and complexity have an important role for auditors to demonstrate audit quality.&nbsp;This research has contributed to the development of psychological theory in accounting research, especially attribution theory by considering power and other aspects.&nbsp;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.&nbsp;This research also develops the power aspect of the auditor's personality to be considered in conducting an audit.</p><p>&nbsp;</p> ER -