Identifikasi dan Perbedaan Karakteristik Kompetensi Audit: Auditor Pemerintah Ditinjau dari Pengalaman dan Gender
Abstract: BPK auditors need
competence to support the role of CPC in achieving good corporate governance and
the increasing complexity of tasks to be completed. Auditor who worked in the
BPK is not only men but also many women involved, but it also held a variety of
experiences. The existence of gender differences and the experience will
certainly give a different emphasis on the competence of the audit. Therefore,
the purpose of this study was to examine: (1) what are the characteristics of competence
audit used by auditors BPK. (2) difference in the characteristics of audit
competencies held by the auditor viewed from the experience and gender.
Sample research is BPK auditor in Jakarta and Semarang. Samples can be
received and pro-cessed the data number of 186 respondents. Analysis tools
using different test t-test. The resultsndemonstrate skills / competencies
which non-technical characteristics of psychology (responsibil-ity) to be the
first priority. Men prefer the responsibility (traits psychology) while women
prefer the independent (decision strategy). Based on the obtained results that
male gender prefers to think in a rational than women. While technical and
non-technical competence did not differ between men and women. Respondents
experienced and inexperienced differ only on the ability of thinking and
strategic decision-making.
Keywords: characteristics of
competence, experience, gender
Penulis: Indira Januarti
Kode Jurnal: jpakuntansidd120007
