PENGARUH GENDER, PENGALAMAN, TEKANAN KETAATAN, DAN KOMPLEKSITAS TUGA TERHADAP AUDIT JUDGMENT

Accounting is a profession that one of its tasks is to conduct the audit reports and financial entities to provide an opinion or opinions to balance accounts in the financial statements if it has been presented reasonably in accordance with Accounting Standard (SAK) or Generally Accepted Accounting Principle (GAAP) and standard or principle are applied consistently. This is related to the audit judgment. This observation will know the gender effect, experience, obidienee pressure, task complexity and audit judgment when making decision (Audit judgment) will be influenced by the variable gender, experience, obidience pressure, and task complexity. Population in this research is that auditors are in the area of Central Java and Yogyakarta. This study purposive Sampling using the criteria: (1) auditor who worked on the Public Accountant Office in Central Java and Yogyakarta, (2) the auditor accounting educational background (D3, S1, S2, S3) to work in the Office of Public Accountant in Java Central and DIY. From the 200 quesitioner tell directly, as many as 85 quesitioner or 42.5% return and only 78 the bias is used. Tests in this research use test or interaction with a dual regression linear method. The Result of this research indicates that partial exarnination where gender, obidience pressure, task complexity are significant audit judgment. While experience does not significantly affect the audit of the judgment; however, simultaneous testing when gender, experience, obedience pressure, and task complexity at the same time a significant effect on the audit judgment.