Indah Fajarini Sri Wahyuningrum, - and Subowo, - and Badingatus Solikhah, FE Akuntansi and Indah Anisykurlillah, - (2018) The Influence of Audit Experience and Gender on Audit Judgment. In: 1st Unimed International Conference on Economics Education and Social Science (UNICEES 2018).

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Abstract

Audit judgment is a consideration of perceptions in responding to financial statement information obtained, added by factors from within an auditor. This study aims to analyze the influence of audit experience and gender on audit judgment. The population in this study were all auditors working in Semarang City Public Accounting Firm (KAP). The sample in this study was taken by convenience sampling method. From the population of 17 KAP, 10 KAPs were chosen as the study sample. The collected data was analyzed using regression and Multiple Regression Analysis. The results of this study indicate that audit experience and gender have a positive effect on audit judgment. Experience has a role in determining judgment for an auditor. The results of this study also indicate that audit judgments made by female auditors tend to be better than male auditors.

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