ANALISI FAKTOR – FAKTOR YANG MEMPENGARUHI AUDIT JUDGMENT PADA AUDITOR BPK RI
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.
Penulis: Agnes Novriana
Margaret, Surya Rahardja
Kode Jurnal: jpakuntansidd141118
