PENGARUH GENDER, PENGALAMAN, KEAHLIAN AUDITOR DAN TEKANAN KETAATAN TERHADAP AUDITOR JUDGEMENT DENGAN KOMPLEKSITAS TUGAS SEBAGAI VARIABEL MODERASI PADA BPK RI JAWA TENGAH
Abstract: Audit judgment is
one way of looking auditors in response to information that affects
decision-making documentation of evidence and the auditor's opinion on the
financial statements of an entity. Judgement is an activity that is always used
auditors in any audit process, the auditor must continue to hone their
judgment. Proper judgment whether or not an auditor will determine the quality
of audit results and opinions to be issued by the auditor. The purpose of this
study was to analyze the factors that affect the auditor's judgment on BPK
Central Java. The study population was auditor at BPK RI Central Java. The
sampling method used in this research is purposive sampling method. The sample
used in this study were 120 people at the BPK auditors Central Java. The data
used are primary data using questionnaires. The analysis technique used is
multiple linear regression analysis. Based on the results of the study, gender
and experience do not affect the Auditor's judgment, while the expertise of
auditors and pressure obedience positive effect on auditor judgment. The
complexity of the task can be concluded not moderate influence between the
variables of gender, experience, expertise and pressure auditor adherence to
auditor judgment
Keywords: gender, experience,
expertise auditor, obedience pressure, the complexity of the task, the
auditor's judgment
Penulis: Aditya Purba Nugraha,
Indira Januarti
Kode Jurnal: jpakuntansidd150790
