Pengaruh Pengalaman, Independensi, Tekanan Ketaatan, dan Kompleksitas Tugas terhadap Audit Judgment (Studi Empiris pada BPKP Perwakilan Daerah Istimewa Yogyakarta)

Abstract

This research aims to find out whether experience, independence, the pressure of obedience and the complexity of the task of the effect on audit judgment. This research was conducted on the auditor's work on Financial and development Supervisory Agency (BPKP) RI Representative Daerah Istimewa Yogyakarta (DIY). This research use nonprobability sampling and obtained samples as many as 32 people. Data collection is carried out by the methods of questionnaire that is deployed on the respondents and processed using SPSS Statistics 19. The results of this study indicate that experience, independence, the pressure of obedience and the complexity of the tasks partially positive and significant effect against the audit judgement.