Open AccessPENGARUH GENDER, KOMPLEKSITAS TUGAS, PENGALAMAN AUDITOR, DAN KOMPETENSI PROFESIONAL TERHADAP AUDIT JUDGEMENT
Author(s) -
Ardiani Ika Sulistyawati,
Aprih Santoso,
Dina Sita Prastiti
Publication year - 2019
Publication title -
jurnal ilmiah manajemen bisnis dan inovasi universitas sam ratulangi
Language(s) - English
Resource type - Journals
eISSN - 2621-2331
pISSN - 2356-3966
DOI - 10.35794/jmbi.v6i1.24275
Subject(s) - psychology , competence (human resources) , audit , judgement , accounting , public accounting , work experience , test (biology) , regression analysis , java , auditor's report , sample (material) , social psychology , business , work (physics) , statistics , political science , computer science , mathematics , mechanical engineering , paleontology , chromatography , law , biology , programming language , engineering , chemistry
This study aims to examine and analyze the effects of Gender, Complexity of Duties, Experience Auditors, and Professional Competence of Judgment Audit. This research uses a sample of auditors who work at Public Accounting Firm in Central Java and DIY Provinces. This experience was carried out using a questionnaire at Public Accounting Firm in Central Java and Yogyakarta with 89 respondents. Of the 121 questionnaires distributed, only 89 questionnaires could be used. Data analysis techniques in this study using multiple linear regression analysis, Test Validity and Realibility Test. In addition all variables have been tested using Classic Assumption Test.Based on t test by using multiple regression model indicate that task complexity, auditor experience and professional competence have an effect on audit judgment, while gender does not affect to audit judgment