Auditor Experience, Auditor Independence, and Professional Skepticism Towards Audit Judgement: a Study at the Maluku Representative Office of the Republic of Indonesia Audit Board

Merry Esther Reawaruw; Mozes Tomasila; Belianus Patria Latuheru; Thomas Aurima; Pieter Leunupun

doi:10.55927/ijis.v4i3.137

Authors

Merry Esther Reawaruw Universitas Kristen Indonesia
Mozes Tomasila Universitas Kristen Indonesia
Belianus Patria Latuheru Universitas Kristen Indonesia
Thomas Aurima Universitas Kristen Indonesia
Pieter Leunupun Universitas Kristen Indonesia

DOI:

https://doi.org/10.55927/ijis.v4i3.137

Keywords:

Audit Judgement, Auditor Experience, Auditor Independence, Professional Skeptism

Abstract

The purpose of this study is to ascertain the following: (1) how auditor experience affects an auditor's audit judgment; (2) how auditor independence affects an auditor's audit judgment; and (3) how professional skepticism affects an auditor's audit judgment. A questionnaire was used to collect data in order to accomplish these goals. Using traditional assumption tests, such as the multicollinearity, heteroscedasticity, and normality tests, the acquired data was examined for validity and reliability. The impact of independent variables on dependent variables was examined using multiple linear regression analysis. The study's findings indicate that: (1) auditor experience has a positive and significant impact on audit judgment; (2) auditor independence has a negative and significant impact on audit judgment; and (3) professional skepticism has a positional and significant impact on audit judgment

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