Pembimbing : Reschiwati

ABSTRACT :

This study aimed to examine the effect of locus of control, style professional commitment and experience of the behavior of the auditor's audit. In this study, the independent variable (X) is the Audit Expriance (X1), Preasure Of Conduct (X2), Complexity task (X3) and audit skills (X4) while the dependent variable (Y) is the Audit Judgment.

This study aims to determine and analyze the influence of Audit Experience, Pressure Of Conduct, Complexity Task and Audit Skills to Audit Judgment. The data used is the primary data through guestionnaires that contain the answers of respondents. The population in this study are auditor registered in the Central Jakarta public accounting Office. The selected sample is 127 respondents with technical Purposive Sampling. This research uses guantitative method where the data obtained from guestionnaire. Analysis of research data using multiple linear regression, with SPSS version 24.

This study shows that the understanding of Audit Experience, Pressure Of Conduct, Complexity Task and Audit Skills to Audit Judgment have a positive and significant impact on the use of e-filing with adjusted R sguare of 41,446. Partially, the results of this study indicate that the understanding of Audit Experience, Pressure Of Conduct, Complexity Task and Audit Skills to Audit Judgment.

Keywords: Audit judgment, Audit Experience, Pressure Of Conduct, Complexity Task and Audit Skills