The Effect of Auditor Behavior on Audit Judgments in Public Accountant Firms in the City of Jakarta, Indonesia

This study aims to find empirical evidence and analyze the significant influence on the behavior of auditors who are proxied in audit experience, compliance pressure and independence of Audit Judgment. The sample used in this study were senior auditors, partners and managers working in public accounting firms in the city of Jakarta, Indonesia, which were recorded in the Public Accounting Firm Directory published by the Indonesian Institute of Certified Public Accountants (IAPI) in 2019. Sampling was done randomly and obtained as many as 90 respondents. The analysis technique used in this study is the Smart PLS program with a significant level of 5%.
The results showed that audit experience and independence had a significant effect on Audit Judgments, while compliance pressure did not have a significant effect on Audit Judgments.