BEBERAPA FAKTOR YANG MEMPENGARUHI AUDIT JUDGMENT AUDITOR PEMERINTAH

Rahmawati Hanny Yustrianthe

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Auditing, Earnings Management, Governance Taxation and Compliance Studies Corporate Governance and Financial Management

Abstract

Penelitian ini secara empiris menguji beberapa faktor yang mempengaruhi audit judgment. Faktor-faktor tersebut adalah gender, tekanan ketaatan, kerumitan tugas dan pengalaman. Responden dalam penelitian ini adalah para auditor pemerintah yang ada di jakarta. Teknik pengumpulan data dilakukan dengan cara mendistribusikan 400 questionaire dengan tingkat respon sebesar 52,5%. Pengujian hypothesis yang digunakan adalah analisis regresi berganda. Hasil penelitian ini adalah bahwa tekanan ketaatan dan kerumitan pekerjaan sangat berpengaruh pada audit judgement. Sedangkan gender dan pengalaman tidak berpengaruh pada audit judgement. Hal tersebut bisa terjadi karena (1) baik auditor laki-laki maupun perempuan dituntut untuk profesional (2) Masa jabatan auditor yang tidak diimbangi oleh berbagai jenis penugasan audit dan berbagai jenis perusahaan yang telah diaudit dan diyakini memiliki dampak pada keakuratan penilaian yang dibuat auditor. This study empirically examines some factors that influence the audit judgment; they are gender, obedience pressure, task complexity and experinces. The respondents in this study are the government auditors in Jakarta. The technique of data collection is distributing 400 questionnaires with the response rate of 52.5%. The hypothesis testing, implemented in this study is multiple regression analysis. The test results show that the pressure and the complexity of compliance task is influential on audit judgment. However, gender and experience do not have any impact on audit judgment; it occurs due to: (1) both men and women auditor, face the same professionalism demands, (2) the auditor tenure which is not offset by the various audit assignment and the types of audited companies are believed to have impact on the accuracy of judgment, made auditor.

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