AFIATIN, Faat (2017) Analysis of influencing independence, obedience pressure, audit expertise and audit experience towards audit judgement (case study in public accunting firm in bekasi). Skripsi thesis, Universitas Jenderal Soedirman.

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Abstract

When the auditors perform their duties, they will issue and give opinions to the judgment based on the results experienced by the company in the past, present, and future. An auditor will collect evidence in a different period and will incorporate information from the evidence to make an audit judgment. Therefore, this research aim to analyze the influence of several factors, there are independence, obedience pressure, audit expertise, experience audit. This research was conducted with primary data analysis. The analytical technique used multiple linear regression and processed by using SPSS 16 software. The sample of 75 questionnaires distributed through convenience sampling method and which can be processed only 41 questionnaires. The test results show independence, obedience pressure, audit expertise has a significant influence on audit judgment while the audit experience has no influence on audit judgment.

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