The Influence of Auditor’s Independence, Experience and Auditor’s Competency on Audit Judgement

Meiryani, Yustinus Renald Rizky, Andreas Chang, Dedeh Maryani

2021

Abstract

The purposes of research were to explore the effect of auditor’s independence, experience and competency on Audit Judgement. The methods applied were a literature study and a field study by doing surveys using questionnaire. The questionnaire was given to auditors in Jakarta, The research results indicated that Independence and competency have significant effect on Audit Judgement while experience have no significant effect on Audit Judgement. In conclusion, Audit Judgement is significantly influenced by Independence and competency, while experience has no significant effect.

Paper Citation

in Harvard Style

Meiryani., Renald Rizky Y., Chang A. and Maryani D. (2021). The Influence of Auditor’s Independence, Experience and Auditor’s Competency on Audit Judgement. In Proceedings of the 2nd International Conference on Recent Innovations - Volume 1: ICRI, ISBN 978-989-758-602-6, pages 187-192. DOI: 10.5220/0011242800003376

in Bibtex Style

@conference{icri21,
author={Meiryani and Yustinus Renald Rizky and Andreas Chang and Dedeh Maryani},
title={The Influence of Auditor’s Independence, Experience and Auditor’s Competency on Audit Judgement},
booktitle={Proceedings of the 2nd International Conference on Recent Innovations - Volume 1: ICRI,},
year={2021},
pages={187-192},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0011242800003376},
isbn={978-989-758-602-6},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 2nd International Conference on Recent Innovations - Volume 1: ICRI,
TI - The Influence of Auditor’s Independence, Experience and Auditor’s Competency on Audit Judgement
SN - 978-989-758-602-6
AU - Meiryani.
AU - Renald Rizky Y.
AU - Chang A.
AU - Maryani D.
PY - 2021
SP - 187
EP - 192
DO - 10.5220/0011242800003376