ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT JUDGMENT (Studi Pada BPK RI Perwakilan Provinsi Jawa Tengah)
| Main Author: | JANUARTI, Indira |
|---|---|
| Format: | Article PeerReviewed application/pdf |
| Bahasa: | eng |
| Terbitan: |
Fakultas Ekonomi Lambung Mangkurat, Banjarmasin
, 2012
|
| Subjects: | |
| Online Access: |
https://eprints2.undip.ac.id/id/eprint/3549/1/abstrak_c-34.pdf https://eprints2.undip.ac.id/id/eprint/3549/ |
Daftar Isi:
- This research was aimed to examine empirically the effect of gender, audit experience, audit expertise, obedience pressure, and task complexity to audit judgment taken by auditor. The sample of this research are auditors who worked on Badan Pemeriksa Keuangan (BPK) Representative of Central Java Province. The sample was conducted by purposive sampling method. Collecting data was conducted by questionnare distributed directly to auditors as much 125 and only 67 questionnare replayed. Data analysis used multiple linear regression method with SPSS (Statistical Product and Service Solution) 19. The result of this research showed that gender significantly affect audit judgment taken by auditor, audit experience and audit expertise significantly positive affect audit judgment taken by auditor, obedience pressure significantly negative affect audit judgment taken by auditor, but task complexity didn’t significantly affect audit judgment taken by auditor.