Year: 2020
Type: article
Study design: Observational Study
Abstract: This study aims to empirically test whether the auditor’s expertise and auditor independence affect audit judgment. The selected sample is fifty respondents with technical purposive sampling. We use a quantitative method, where data is obtained from auditors who work in public accounting firms in Jakarta. We use multiple linear regression analysis techniques with the SPSS program. We find that partially, either expertise of auditors and auditor independence has a positive and significant effect on audit judgment. F test has shown that simultaneously auditor expertise and auditor independence have a positive and significant effect on audit judgment.
Authors: Elizabeth Sihombing, Valentine Siagian
Institution: Universitas Advent Indonesia
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W3094557563