ABSTRACTAuditor must always have the nature and character (Gender) whether men and women in makin... more ABSTRACTAuditor must always have the nature and character (Gender) whether men and women in making decisions or audit judgment. And auditors should follow the rules and policies and applicable regulations in Indonesia, if the auditor comply (Pressure Obedience) regulation it certainly will occur independent character in taking decisions (audit Judgment) accurate. If an independent identity is formed in the auditor the company's health will be better again. The auditor also should be able to share time in taking decisions affecting the value of the services because negotiated between the client (Time Budget Pressure) allow for quicker completion and immediately take a decision (judgment audits) within the deadline specified by the client. Not only this, but of all of them, in the auditor's experience can also influence the decision where to experience - previous experience could be a reference to a decision (audit judgment). This study aimed to determine the effects of gender...
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