JANUARTI, Indira (2012) Identifikasi dan Perbedaan Karakteristik Kompetensi Audit: Auditor Pemerintah ditinjau dari Pengalaman dan Gender. Jurnal Reviu Akuntansi dan Keuangan UMM, 2 (2). pp. 263-273. ISSN 2502-6246

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Abstract

BPI<auditor need competence to upport the role of Cl C in ecbievine good orporete 00,, rnanc tmd the increeeing oomple: ityoftasl s to be comp] ted. uditoi- who l or! ed in tlie BPKis not onl men but also many women involved, but it also held a variety of experiences. The existence of gende1· diffe1-ences and th experi · nee will certainly s! v · a differentemphasis on .the compete nee of the audit. Tbereior. , the purpo e of this tudy was to xemin ; (1) what are the cberecteri tics of oompete1we audit used b auditors BPK. (2) differencein the eh ereeteristice of audit competencies held by the auditor viewed from the exp rienc and gender.

Sample reseerch is BPI{ euditor in Jal m·ta tilld Semereng: Samples can be received and p1·0· eessed the data number of 186 respondents. Jlnaly is tools u ing different test tte t. T/Je result demonstrate slcills I compet · noies wl1id1 notrtechnice] cherect · risties of psychology fresponsibil· iiy) to be the fir t p1·iority. Men preie« th respon ibility (t1·ait p rychology)while wom n preler the independent. (decision st.rategy) .. Based 011 the obteined results: that mele gende1· preier» to thin] in a rational then women .. \il hile technical and non rtechnicel competence did no.t differ behv, en men 1111d women. Respondents exp rienced and 1nexp · ri nc · d differonly on the abilityofthinlcing and trsiegi decu ion ·making

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