INFLUENCE OF GENDER, AUDIT EXPERTISE, PRESSURE FOR COMPLIANCE AND BONUSES ON AUDIT JUDGMENT (Study On Public Accounting Firms In Southeast Sulawesi)
Abstract
Audit Judgment is the auditor's policy in determining opinion on audit matters which refers to the formation
of an idea, opinion or estimate about an object, event, status or other types of events. This study aims to
develop a conceptual model of research on audit judgment at Public Accounting Firms (KAP) in Southeast
Sulawesi. The variables used in this study are Gender, Audit Expertise, Compliance Pressure and Bonuses
with Auditor Education and Auditor Experience as control variables. This study uses the conceptual
framework method by observing and analyzing all information regarding the research topic. The conceptual
research framework includes a combination of researchers from previous research and is related to the
phenomena that occur. The conceptual model of this research is expected to become a method that can be
used by public accounting firms as a reference in analyzing the factors that influence the intention to misuse
assets. First, conceptual research is defined as a methodology in which research is carried out by observing
and analyzing existing information on a particular topic. Second, collecting relevant literature, namely by
narrowing down the topic and gathering relevant information around it. Third, identify certain variables by
identifying variables related to the research to be conducted. Fourth, produce a framework. The initial
conclusion in this conceptual study states that there is a positive influence between gender, audit expertise
and bonuses or incentives on Audit Judgment . The negative effect of obedience pressure on Audit
Judgment . This conceptual model can then be developed into further research in a more practical form so
that it can contribute to the integrity of the auditor in carrying out his duties so as to provide a basis for
confidence in the assessment he makes.
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