The Influence of Auditor Independence, Auditor Competence, and Task Complexity on Audit Judgments at Food & Beverage Companies Period 2016 - 2020

Martino Arogya Adipraja


This study aims to determine the influence of auditor independence, auditor competence, and task complexity on audit judgments at food & beverage companies period 2016 - 2020. The analytical method used in this study is multiple Lnear Regression analysis using SPSS software. The results in this study are auditor independence, auditor competence, and task complexity has a positive effect on audit judgment.


auditor independence; auditor competence; task complexity; audit judgment

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This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.