Pengaruh Pengalaman, Skeptisisme Profesional, Independensi dan Auditor Knowledge terhadap Audit judgment pada Inspektorat Kota Gunungsitoli

Jelita Kurniatwati Harefa; Abdillah Arif Nasution; Yuni Lestari Br Sitepu; Astuti Astuti

doi:10.61132/moneter.v4i4.2685

Authors

Jelita Kurniatwati Harefa Universitas Sumatera Utara
Abdillah Arif Nasution Universitas Sumatera Utara
Yuni Lestari Br Sitepu Universitas Sumatera Utara
Astuti Astuti Universitas Sumatera Utara

DOI:

https://doi.org/10.61132/moneter.v4i4.2685

Keywords:

Audit Judgment, Auditor Knowledge, Experience, Independence, Profesional Skepticism

Abstract

This study investigates the influence of experience, professional skepticism, independence, and auditor knowledge on audit judgment within the Inspectorate of Gunungsitoli City. The research adopts a quantitative approach using primary data collected through questionnaires distributed to 52 active examination personnel. The collected data were analyzed using multiple linear regression with the assistance of SPSS version 29 to determine both the partial and simultaneous effects of the independent variables on audit judgment. The results demonstrate that experience has a positive and significant effect on audit judgment, with a regression coefficient of 0.583 and a significance value of p < 0.001. Professional skepticism also positively and significantly affects audit judgment, with a coefficient of 0.349 and p < 0.001. Furthermore, independence has a positive and significant effect, with a coefficient of 0.292 and p = 0.001, while auditor knowledge shows a positive and significant influence, with a coefficient of 0.274 and p = 0.001. Simultaneously, experience, professional skepticism, independence, and auditor knowledge significantly affect audit judgment, as indicated by an F-value of 32.685 and p < 0.001. The coefficient of determination (R²) of 0.736 indicates that 73.6% of the variation in audit judgment is explained by these four variables, while the remaining 26.4% is influenced by other factors outside the research model.

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