The Effect of Auditor Expertise, Obedience Pressure and Time Budget Pressure to Audit Judgment

Abstract

Financial auditor faces a lot of constraint while conducting the audit. They must have professional judgment to provide audit opinion. There were several factors believed to have effect on this study aims to determine the effects of auditor expertise, obedience pressure, and time budget pressure on audit judgment. The data used in this study based on a survey by distributing questionnaires to members of supreme audit institution auditors. In order to achieve the aims, two methods were used in this study, those are descriptive and verification. This is quantitative research which uses statistical analysis to answer the hypothesis. Ordinary least square using determination of coefficient, f test and t test were used to test the hypothesis. The results of the study revealed that the auditor expertise, obedience pressure, and time budget pressure affect audit judgment both in partial and simultaneous. Therefore, auditors need to increase their participation in trainings or seminars to improve the quality of their judgment.