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All Journal Infestasi Prosiding Seminar Nasional Program Pengabdian Masyarakat Jurnal Akuntansi Keuangan dan Bisnis Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Ilham Maulana Saud
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Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Medicine & Pharmacology Social Sciences

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Journal : Jurnal Dinamika Akuntansi dan Bisnis (JDAB)

 1 
Determinan Audit judgment Auditor Pemerintah pada Audit Laporan Keuangan Pemerintah Daerah: Studi pada Badan Pemeriksaan Keuangan Perwakilan Provinsi Jawa Tengah dan Badan Pemeriksaan Keuangan Perwakilan Provinsi Daerah Istimewa Yogyakarta Ilham Maulana Saud; Edwin Heriyanto; Rudy Suryanto
Jurnal Dinamika Akuntansi dan Bisnis Vol 5, No 2 (2018): September 2018
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (396.86 KB) | DOI: 10.24815/jdab.v5i2.10862

Abstract

This study aims to gain empirical evidence on the influence of knowledge, experience, task complexity, obedience pressure, and professionalism for audit judgment performed by auditor. The samples of this study are auditors who worked at Badan Pemeriksa Keuangan/BPK (or Financial Supervisory Body), representative of Central Java Province and BPK Representative of Yogyakarta Province. The sample selection was conducted by using purposive sampling method. The data collection method was performed by using questionnaire distributed directly to the auditors. There were 140 questionaries distributed but only 76 questionnaires can be processed. Data analysis used a multiple linear regression method. The result of this study shows that knowledge, experience, and professionalism of the auditors have a positive significant effect on thet audit judgment of the auditors, whereas obedience pressure have a significant negative influence for the audit judgment of the auditors. Only the task complexity has not significant effect on the audit judgment taken by auditors.
Co-Authors Alfin Taufiqul Hakim Edwin Heriyanto Evi Rahmawati Fitri Wahyuni Ietje Nazaruddin Iman Teguh Lulu Dyar Nida Shintya Maulida Nugraheni, Peni Rudy Suryanto Sri Budhi Rezki