PENGARUH KEAHLIAN, PENGALAMAN, KOMPLEKSITAS TUGAS DAN INDEPENDENSI TERHADAP AUDIT JUDGEMENT AUDITOR INTERNAL PADA INSPEKTORAT PROVINSI GORONTALO
ABSTRACT: One of the functions
of the inspectorate as mandated in Article 4 of Regulation of the Minister of
home Affairs Number 64 Year 2007 is to carry out the examination. In the
process of examination of the regulatory authorities to gather evidence that
wii be evaluated of the findings and recommendations. At the time of issuing
the auditor's recommendations requires judgment which is the opinion or
judgement of the auditor based on evaluation of evidence. This study aims to empirically examine the
influence of the expertise, the experience, the complexity of the tasks and the
independence of the audit judgment. This study uses quantitative methods.
Samples from this study is the auditor and the auditor has a certificate in the
Inspectorate of Gorontalo Province. The data used in this study are primary
data using questionnaires to respondents were 63 questionnaires. Data analysis
methods used to test the hypothesis is multiple linear regression analysis were
processed with SPSS 13. The results partially (t test) indicates that the
variable expertise and experience no significant effect on audit judgment,
while the complexity of the task and the independence of positive and
significant impact on audit judgment auditor at the Inspectorate of Gorontalo
Province.
Keywords: expertise,
experience, task complexity, independence, audit judgments
Penulis: Fitria Alamri, Grace
B. Nangoi, Jantje Tinangon
Kode Jurnal: jpmanajemendd170501
