The Social Sciences

Year: 2019
Volume: 14
Issue: 9
Page No. 314 - 325

Audit Judgment of Government Auditors: Study in Supreme Audit Institutions of Republic Indonesia South Sumatera Representative Office

Authors : Yulia Saftiana Mukhtaruddin, Yuslili Oktarina and Ika Sasti Ferina

Abstract: Audit Judgment (AJ) is a personal judgment or the auditor’s perspective in response to information and audit evidence will effect on the audit results of entity’s financial statements. Behavioral aspect is one of the factors that affect to make AJ. This research aims to Determine the Effect of Gender (GEND), Obedience Pressure (OP), Task Complexity (TC), Experience (EXPE) and Knowledge (KNOW). The samples of this research are auditors in Supreme Audit Institutions (SAI) of the Republic of Indonesia representative South Sumatera. Type of data is primary data using questionnaires which distributed as 67 respondences, however only 58 questionnaires are processed. Data analysis used multiple regression linear method. This research shows that simultaneously GEN, OP, TC, EXPE and KWOW have a significant effect on audit judgment. Partially test found that EXPE has a significant effect on audit judgment while GEND, OP, TC and KNOW have not significant effect on AJ. This research was only done in the government auditors at SAI, so, this research cannot be generalized to all objects as limitations of this research.

How to cite this article:

Yulia Saftiana Mukhtaruddin, Yuslili Oktarina and Ika Sasti Ferina, 2019. Audit Judgment of Government Auditors: Study in Supreme Audit Institutions of Republic Indonesia South Sumatera Representative Office. The Social Sciences, 14: 314-325.

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