Thesis2012

ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT JUDGMENT(Studi Pada BPK RI Perwakilan Provinsi Jawa Tengah)

Anugrah Suci Praditaningrum · Indira Januarti

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Auditing, Earnings Management, Governance Accounting and Financial Management Corporate Governance and Financial Management

Abstract

This research was aimed to examine empirically the effect of several factors to audit judgment taken by auditor. These factors are gender, audit experience, audit expertise, obedience pressure, and task complexity. 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.

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References

1991A Theory of Goal Setting and Task PerformanceA Theory of Goal Setting and Task Performance, by LockeEdwin A. and LathamGary P.. Englewood Cliffs, NJ: Prentice-Hall, 1990.2012A Study of the Effect of Age and Gender upon Student Business Ethics 2001A Research Note on the Effects of Gender and Task Complexity on an Audit Judgment 2006Audit judgment performance: assessing the effect of performance incentives, effort and task complexity 2003Pengaruh Keahlian Audit dan Independensi terhadap Pendapat Audit: Sebuah Kuasieksperimen 2000Pengaruh Partisipasi terhadap Kepuasan Pemakai dalam Pengembangan Sistem Informasi dengan Kompleksitas Tugas, Kompleksitas Sistem, dan Pengaruh Pemakai sebagai Moderating Variable

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2016Investigation of the Effect of Auditors’ Professionalism Levels on their Judgment to Resolve the Conflict between Auditor and Management 2016PENGARUH KEAHLIAN AUDITOR, TEKANAN KETAATAN DAN INDEPENDENSI PADA AUDIT JUDGMENT

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