1 SM PDF
1 SM PDF
Oleh :
Indriarta Hidayatunissa
Pembimbing : Hardi dan Volta Diyanto
ABSTRACT
This research aims to determine the effect of gender, auditor experience, task
complexity, auditor expertise and compliance pressure on audit judgment at
BPKP Riau Province. The data collection of this research was using
questionnaire method that distributed to 98 auditors working at BPKP Riau
Province. The numbers of auditors who became research sample were 70
auditors. Data analysis techniques used in this research was multiple linear
regression analysis using SPSS 20 as data processing software program. The
result of this research show that there is a significant relationship among gender,
auditor experience, task complexity, auditor expertise and compliance pressure on
audit judgment. The coefficient of determination (R²) shows that gender, auditor
experience, task complexity, auditor expertise and compliance pressure
simultaneously giving effect on audit judgment amounted to 72%. While the
remaining 28% is influenced by other independent variable that are not observed
in this research.