JANUARTI, Indira (2012) Analisis Faktor-Faktor yang Berpengaruh terhadap Audit Judgment (Studi Pada BPK RI Perwakilan Provinsi Jawa Tengah). SNA XV Banjarmasin 2012 Fraud & Forensic: Peran Akuntan dalam Pemberantasan Korupsi.

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Abstract

This research was aimed to examine empirically the effect of gender, audit
experience, audit expertise, obedience pressure, and task complexity to audit judgment taken
by auditor. The sample of this research are auditors who worked on Badan Pemeriksa
Keuangan (BPK) Representative of Central Java Province. The sample was conducted by
purposive sampling method. Collecting data was conducted by questionnare distributed
directly to auditors as much 125 and only 67 questionnare replayed. Data analysis used
multiple linear regression method with SPSS (Statistical Product and Service Solution) 19.
The result of this research showed that gender significantly affect audit judgment
taken by auditor, audit experience and audit expertise significantly positive affect audit
judgment taken by auditor, obedience pressure significantly negative affect audit judgment
taken by auditor, but task complexity didn’t significantly affect audit judgment taken by
auditor.

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