FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT JUDGMENT: DITINJAU DARIASPEK KARAKTERISTIK DIRI DAN ASPEK LINGKUNGAN (Studi pada BPK-RI Perwakilan Provinsi Riau)

Abstract

This research was aimed to examine factors affecting the audit judgment, namely gender, independence, expertise, task complexity, and obedience pressure. The sample of this research are auditors who worked on BPK-RI Representative Riau Province. The sample were selected with a total sampling method. Collecting data in this research using a questionnaire submitted to 68 auditors. The questionnaire returned as much 66 questionnaires (97%). Data analysys used multiple regression analysis. The result of this research showed that the Independence, expertise and task complexity influence to audit judgment, while gender and obedience pressure has no effect on audit judgment.

Keywords : Gender, Independence, Expertise, Task Complexity, Obedience Pressure, Audit Judgment