The Influence of Auditor Independence and Framing on Audit Judgment

Authors

  • Vina Citra Mulyandani Politeknik Negeri Bandung
  • Dinda Bella Politeknik Negeri Bandung

DOI:

https://doi.org/10.56548/msr.v3i3.112

Keywords:

auditor independence; audit judgment; public accounting firms

Abstract

This research aims to examine the influence of auditor independence and framing on audit judgment. The auditor independence variable is examined because in determining the audit opinion or audit judgment, the auditor needs to have strong independence. The framing variable is the auditor's way of conveying information regarding the opinion given. These two independent variables will be measured by how much they can influence the auditor in providing an audit opinion or audit judgment. This research uses a questionnaire distributed to 10 Public Accounting Firms in Bandung City registered with the Financial Services Authority. Nonpurposive sampling with convenience sampling was used. Data analysis was conducted using SmartPLS software version 4.0 through the outer model and inner model. The hypothesis results show that auditor independence has a significant positif effect on audit judgment, framing affects audit judgment, and auditor independence and framing simultaneously affect audit judgment.

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Published

2024-08-30

How to Cite

Mulyandani, V. C., & Bella, . D. (2024). The Influence of Auditor Independence and Framing on Audit Judgment. Management Science Research Journal, 3(3), 45–51. https://doi.org/10.56548/msr.v3i3.112

Issue

Vol. 3 No. 3 (2024): August 2024

Section

Articles

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Copyright (c) 2024 Vina Citra Mulyandani, Dinda Bella

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