KAJIAN EMPIRIS AUDIT JUDGEMENT PADA AUDITOR
Abstract
This study examines the factors that influence on audit judgement (i.e. gender, obedience pressure, task complexity, and experience).This study used auditors Badan Pemeriksa Keuangan (BPK) dan badan Pengawasan Keuangan dan Pembangunan (BPKP) in Jakarta as respondent. Collecting data was conducted by questionnaire distributed as much 400, however only 210 (52,5%) questionnaires replayed. Data were analyzed by multiple regression method. The result of research showed that the obedience pressure and task complexity affects audit judgement. However, gender and experience didn’t affect audit judgement.
Keywords: gender, obedience pressure, task complexity, experience, audit judgement
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Alamat Redaksi Media Riset Akuntansi
Kampus Universitas Bakrie
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email: [email protected], website: http://jurnal.bakrie.ac.id/index.php/journal_MRA/index