摘要：The Effect Of Auditor’s Experience On Ethical Judgement. This research examines the effect of auditor’s experience on ethical judgement with auditor’s knowledge and professional commilmenl as intervening variable. By 82 public accountants were taken as samples.Data collection is done by mail survey and is empiricaUy examined by using path analysis. The results shows that auditor’s experience has direct effect on ethical judgment but it has negative effect with auditor’s knowledge becomes an intervening variable. Auditor’s experience has direct effect on auditor’s knowledge and professional commitment. This study findsno relationship between professional commitment and ethical judgement. The finding of research concludes that experience and knowledge are determinants of ethical judgement.
其他摘要：Pengaruh Pengalaman Auditor Terhadap Ethical Judgement. Penelitian ini bertujuan untuk menguji pengaruh pengalaman auditor terhadap ethical judgement denganpengetahuan auditor dan komitmen professional sebagai variable intervening. Sampel riset ini adala
关键词：Pajak dan implikasinya; Interpretasi; Laporan Keuangan; UMKM
