ANALISI FAKTOR – FAKTOR YANG MEMPENGARUHI AUDIT JUDGMENT PADA AUDITOR BPK RI

Agnes Novriana Margaret, Surya Rahardja

Abstract


This research aims to examine empirically the effect of several factors to audit judgment taken by auditor BPK RI. These factors are obedience pressure, task complexity, audit expertise, and audit experience. The sample of this research are auditors who worked at AKN VI Badan Pemeriksa Keuangan (BPK) of RI. The sample was conducted by purposive sampling method. Collecting data was conducted by questionnare distributed directly to auditors as much 120 and only 72 questionnare replayed. Data analysis used multiple linear regression method with SPSS 17. The result of this research showed that obedience pressure and task complexity significantly negative affect audit judgment taken by auditor, but audit expertise and audit experience significantly positive affect audit judgment taken by auditor.


Keywords


obedience pressure, task complexity, audit expertise, audit experience, audit judgment.

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Program Studi Akuntansi
Fakultas Ekonomika dan Bisnis
Universitas Diponegoro
Jl. Prof. Sudharto, SH – Tembalang, Semarang
Jawa Tengah 50275

ISSN : 2337-3806