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Distribution of Delivery and Returning Questionnaires Based on table 1 above, the research team distributed questionnaires to respondents totaling 110 copies. Questionnaires that did not return as many as 10, then questionnaires returned to researchers as many as 100. Questionnaires that could be processed as many as 90, there were 10 questionnaire differences because the 10 questionnaires did not match what researchers wanted and the answers to the questionnaire were less convincing. So it can be concluded that from 100 questionnaires received by researchers, only 90 can be processed. The description of the data in this study which includes the independent variables namely RESULTS AND DISCUSSION

Table 1 Distribution of Delivery and Returning Questionnaires Based on table 1 above, the research team distributed questionnaires to respondents totaling 110 copies. Questionnaires that did not return as many as 10, then questionnaires returned to researchers as many as 100. Questionnaires that could be processed as many as 90, there were 10 questionnaire differences because the 10 questionnaires did not match what researchers wanted and the answers to the questionnaire were less convincing. So it can be concluded that from 100 questionnaires received by researchers, only 90 can be processed. The description of the data in this study which includes the independent variables namely RESULTS AND DISCUSSION

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Independence is behavior that is free from other impacts, which means that the attitude of independence cannot be controlled and cannot rely on other groups, must be intellectual and must be credible and neutral (not in favor of anyone) in assessing information that occurs and gives the holder (Drupadi & Sudana , 2015). The higher the independence stage of an auditor, making the Judgment issued more thorough. Effect of Audit Behavior, namely Independence of Audit Judgment
Independence is behavior that is free from other impacts, which means that the attitude of independence cannot be controlled and cannot rely on other groups, must be intellectual and must be credible and neutral (not in favor of anyone) in assessing information that occurs and gives the holder (Drupadi & Sudana , 2015). The higher the independence stage of an auditor, making the Judgment issued more thorough. Effect of Audit Behavior, namely Independence of Audit Judgment
ae WUE VUE Set Vv AMUILY Bot Measurement models using convergent validity are calculated using the relationship between item scores or component scores using construct scores measured using PLS. Individual reflection values can be declared arge if it can have a correlation of more than 0.70 for the construct to be calculated and if the loading factor value is smaller than 0.70 then the indicator is said to be invalid and removed from the construct, but for the first stage research on scale development with calculation of loading values 0.5 to 0.6 has been deemed to meet the test requirements and is acceptable (Ghozali & Latan, 2015 p. 37). The results of the initial path diagram validity testing using Smart PLS 3.2.8 show the path diagram that has been formed, which is as follows: Based on the outer Loading factor path diagram above, the value of indicators with a value of less than 0. will be dropped from the analyst test because it can cause bias in this research model. After being outl some indicators will be explained in the picture below.
ae WUE VUE Set Vv AMUILY Bot Measurement models using convergent validity are calculated using the relationship between item scores or component scores using construct scores measured using PLS. Individual reflection values can be declared arge if it can have a correlation of more than 0.70 for the construct to be calculated and if the loading factor value is smaller than 0.70 then the indicator is said to be invalid and removed from the construct, but for the first stage research on scale development with calculation of loading values 0.5 to 0.6 has been deemed to meet the test requirements and is acceptable (Ghozali & Latan, 2015 p. 37). The results of the initial path diagram validity testing using Smart PLS 3.2.8 show the path diagram that has been formed, which is as follows: Based on the outer Loading factor path diagram above, the value of indicators with a value of less than 0. will be dropped from the analyst test because it can cause bias in this research model. After being outl some indicators will be explained in the picture below.
Fornell-Lacker Criterium
Fornell-Lacker Criterium
Based on table 3 shows the AVE value above 0.50 on all variables found in this research model. The smallest AVE value in this study is 0.589 in the audit experience variable (X1). This means that the audit experience variable, complience pressure, independence and Audit Judgment are declared valid or valid because the value of each variable is above 0.50.
Based on table 3 shows the AVE value above 0.50 on all variables found in this research model. The smallest AVE value in this study is 0.589 in the audit experience variable (X1). This means that the audit experience variable, complience pressure, independence and Audit Judgment are declared valid or valid because the value of each variable is above 0.50.
Table 8 shows the results of the path analysis coefficient. The coefficient value of the path analysis of the Audit | Experience variable to Audit Judgment is 0.407 and there is a positive relationship. The coefficient value of the path stress analysis of compliance with Audit Judgment is -0.023 and there is a negative correlation. then the coefficient value of the analysis of the Independence variable path to Audit Judgment is 0.231 and there is a positive relationship.
Table 8 shows the results of the path analysis coefficient. The coefficient value of the path analysis of the Audit | Experience variable to Audit Judgment is 0.407 and there is a positive relationship. The coefficient value of the path stress analysis of compliance with Audit Judgment is -0.023 and there is a negative correlation. then the coefficient value of the analysis of the Independence variable path to Audit Judgment is 0.231 and there is a positive relationship.
International Journal of Management Sciences and Business Research, Aug-2020 ISSN (2226-8235) Vol-9, Issue 8
International Journal of Management Sciences and Business Research, Aug-2020 ISSN (2226-8235) Vol-9, Issue 8
Value of the Path Analysis Coefficient Results
Value of the Path Analysis Coefficient Results
International Journal of Management Sciences and Business Research, Aug-2020 ISSN (2226-8235) Vol-9, Issue 8 Appendix 3. Frequency and Average Distribution Regarding Judgment Audit
International Journal of Management Sciences and Business Research, Aug-2020 ISSN (2226-8235) Vol-9, Issue 8 Appendix 3. Frequency and Average Distribution Regarding Judgment Audit
Appendix 4. Frequency and Average Distribution of Audit Experiences
Appendix 4. Frequency and Average Distribution of Audit Experiences
International Journal of Management Sciences and Business Research, Aug-2020 ISSN (2226-8235) Vol-9, Issue 8 Appendix 5. Frequency and Average Distribution Regarding Compliance Pressure Appendix 5. Frequency and Average Distribution Regarding Compliance Pressure
International Journal of Management Sciences and Business Research, Aug-2020 ISSN (2226-8235) Vol-9, Issue 8 Appendix 5. Frequency and Average Distribution Regarding Compliance Pressure Appendix 5. Frequency and Average Distribution Regarding Compliance Pressure
Source. processed data International Journal of Management Sciences and Business Research, Aug-2020 ISSN (2226-8235) Vol-9, Issue 8
Source. processed data International Journal of Management Sciences and Business Research, Aug-2020 ISSN (2226-8235) Vol-9, Issue 8
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