DETERMINAN AUDIT JUDGMENT AUDITOR PEMERINTAH PADA AUDIT LAPORAN KEUANGAN PEMERINTAH DAERAH
Abstract
This study aimed to get empirical evidence about the influence of knowledge, experience, task complexity, the obedience pressure, and professionalism toward audit judgment taken by auditor. The sample of this study are auditors who worked on Badan Pemeriksa Keuangan (BPK) Representative of Central Java Province and Badan Pemeriksa Keuangan (BPK) Representative of Yogyakarta Province. The sample was conducted by purposive sampling method. Collecting data was conducted by questionnare distributed directly to auditors as much 140 and only 76 questionnare replayed. Data analysis used multiple linear regression method with SPSS 15.0.
The result of this study showed that knowledge, experience, and professionalism 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. More detailed results of this study are presented in this paper.