Auditor Expertise

Pertimbangan audit merupakan suatu pandangan auditor dalam menanggapi informasi yang memengaruhi resiko audit dan keputusan dalam kegiatan audit. Tujuan penelitian ini adalah: (1) Untuk menguji pengaruh keahlian auditor terhadap pertimbangan audit, (2) Untuk menguji pengaruh tekanan ketaatan terhadap pertimbangan audit, (3) Untuk menguji pengaruh independensi terhadap pertimbangan audit, dan (4) Untuk menguji pengaruh orientasi tujuan terhadap pertimbangan audit. Jenis penelitian yang digunakan adalah kuantitatif dengan pendekatan studi kausal. Metode pengambilan sampel menggunakan teknik purposive sampling melalui penyebaran kuesioner. Sampel penelitian ini adalah 72 Aparatur Pengawasan Intern Pemerintah di Inspektorat Provinsi Bengkulu. Metode analisis data menggunakan statistik parametris menggunakan program SPSS 16.0 untuk menguji hipotesis. Hasil penelitian ini menunjukkan bahwa secara parsial keahlian auditor dan orientasi tujuan berpengaruh positif dan signifikan terhadap pertimbangan audit, Sementara itu, tekanan ketaatan dan independensi tidak berpengaruh terhadap pertimbangan audit.

Pertimbangan audit merupakan suatu pandangan auditor dalam menanggapi informasi yang memengaruhi resiko audit dan keputusan dalam kegiatan audit. Tujuan penelitian ini adalah: (1) Untuk menguji pengaruh keahlian auditor terhadap pertimbangan audit, (2) Untuk menguji pengaruh tekanan ketaatan terhadap pertimbangan audit, (3) Untuk menguji pengaruh independensi terhadap pertimbangan audit, dan (4) Untuk menguji pengaruh orientasi tujuan terhadap pertimbangan audit. Jenis penelitian yang digunakan adalah kuantitatif dengan pendekatan studi kausal. Metode pengambilan sampel menggunakan teknik purposive sampling melalui penyebaran kuesioner. Sampel penelitian ini adalah 72 Aparatur Pengawasan Intern Pemerintah di Inspektorat Provinsi Bengkulu. Metode analisis data menggunakan statistik parametris menggunakan program SPSS 16.0 untuk menguji hipotesis. Hasil penelitian ini menunjukkan bahwa secara parsial keahlian auditor dan orientasi tujuan berpengaruh positif dan signifikan terhadap pertimbangan audit, Sementara itu, tekanan ketaatan dan independensi tidak berpengaruh terhadap pertimbangan audit.

The sample collection has been carried out by using causative method. This research has been carried out by using multiple linear regressions analysis model. It has been found from the result of the analysis that audit experience has positive and significant influence to the audit judgment. Obedience pressure has negative and significant influence to the audit judgment. Tasks complexity has positive and significant influence to the audit judgment. The skepticism of professional auditor has positive and significant influence to the audit judgment. The locus of control has negative and insignificant influence to the audit judgment.

Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi audit judgment yang diambil oleh auditor. Faktor-faktor tersebut adalah, pengalaman, obedience pressure, kompleksitas tugas, dan locus of control. Penelitian ini dilakukan pada Perwakilan BPKP Provinsi Riau. Populasi penelitian ini adalah auditor yang bekerja di Perwakilan BPKP Provinsi Riau. Data diperoleh dengan membagikan kuesioner secara langsung kepada responden sebanyak 93 kuesioner dan hanya 78 kuesioner yang kembali. Analisis data menggunakan metode regresi linier berganda dengan bantuan program SPSS 22. Hasil penelitian ini menunjukkan bahwa, pengalaman, kompleksitas tugas, dan locus of control berpengaruh positif dan signifikan terhadap audit judgment yang dibuat oleh auditor. Sedangkan obedience pressure tidak berpengaruh terhadap audit judgment. Nilai koefisien determinasi menunjukkan bahwa secara bersama-sama kompleksitas tugas, pengalaman kerja, obedience pressure dan locus of control berpengaruh te...

The research was aimed to analyze and provide emprical evidences about the impact of task complexity, supervise action, group support, and time pressure on the quality of audit results. Dependent variable in the research is quality of audit results and independent variabel in the research is task complexity, supervise action, group support, and time pressure. The data used in this study contains the perception of the independent auditor who filled out questionnaires. The sample in this study involves an independent auditor at 10 Office of Public Accountants in West Jakarta and South Jakarta. Questionnaires were distributed by 73 questionnaires, of 73 questionnaires were distributed, which can be processed only 58 questionnaires. Processing data using test validity, reliability testing, testing assumptions of clasical, linear regression, and correlation test with SPSS for Windows version 19.0. The result proved that task complexity, supervise action, group support, and time pressure ...

Penelitian ini merupakan penelitian kuantitatif yang bertujuan untuk melihat apakah profesionalisme, kompetensi, independensi, dan pengalaman berpengaruh terhadap kualitas audit. Penelitian ini menggunakan auditor BPKP Provinsi Bengkulu sebagai sampel. Pemilihan sampel dalam penelitian ini dilakukan dengan menggunakan metode sensus. Pengujian hipotesis dalam penelitian ini menggunakan Analisis Regresi Linear Berganda dengan bantuan program SPSS dengan tingkat signifikansi 5% (0,05). Hasil dari pengujian tersebut adalah profesionalisme berpengaruh terhadap kualitas audit, 2) kompetensi berpengaruh terhadap kualitas audit, 3) independensi berpengaruh terhadap kualitas audit, 4) pengalaman berpengaruh terhadap kualitas audit. Kata Kunci: profesionalisme, kompetensi, independensi, pengalaman, dan kualitas audit

Penelitian ini bertujuan memberikan bukti empiris Obedience pressure, independensi terhadap pengaruh kualitas audit internal; dan penelitian ini juga menguji variabel integritas terhadap pengaruh independensi terhadap kualitas audit internal. Subjek penelitian ini adalah 54 auditor internal. Berdata primer yang diperoleh melalui kuesioner yang disebarkan secara online dengan menggunakan aplikasi google document. Hasil penelitian mengungkap bahwa Obedience pressure berpengaruh negatif terhadap kualitas audit internal.

We examine the relation between auditor reputation and earnings management in banks using a sample of banks from 29 countries. In particular, we examine the implications of two aspects of auditor reputation, auditor type and auditor industry specialization, for earnings management in banks. We find that both auditor type and auditor industry specialization moderate benchmark-beating (loss-avoidance and just-meeting-or-beating prior year's earnings) behavior in banks. In addition, we find that once auditor type and auditor industry specialization are included in the same tests, only auditor industry specialization has a significant impact on constraining benchmark-beating behavior. In separate tests related to income-increasing abnormal loan loss provisions, we find that both auditor type and auditor expertise constrain income-increasing earnings management. Again, in joint tests, only auditor industry expertise has a significant impact on constraining income-increasing earnings management.

Riset terdahulu atau riset yang relevan sangat penting dalam suatu riset atau artikel ilmiah. Riset terdahulu atau riset yang relevan berfungsi untuk memperkuat teori dan penomena hubungan atau pengaruh antar variable. Artikel ini mereview faktor-faktor yang memengaruhi Audit Judgment, yaitu tekanan ketaatan, Tekanan Anggaran dan Pengalaman Auditor, suatu studi literatur Manajemen sumber daya manusia. Tujuan penulisan artikel ini guna membangun hipotesis pengaruh antar variabel untuk digunakan pada riset selanjutnya. Hasil artikel literature review ini adalah:  1) Tekanan Ketaatan berpengaruh terhadap Audit Judgment; 2) Tekanan Anggaran berpengaruh terhadap Audit Judgment; dan 3) Pengalaman Waktu berpengaruh terhadap Audit Judgment.

The aim of this study determines the influence of stress obedience pressure on accounting fraud prevention. The variables used in research are stress obedience pressure and accounting fraud prevention. The data used is the primary data collected through questionnaires dissemination. Research samples were obtained by 36 people who work on BJB bank of Sukabumi branch with nonprobability sampling methods and saturated sampling technique. Data analysis method used the Structure of the SEM-PLS with WarpPLS Program 5.0. Based on research results : (1) Stress Obedience Pressure affect to Accounting Fraud Prevention, indicated by β = -0,485 and significant value of 0,001. (2) Based on the hypothetical test it shows that Stress Obedience Pressure affect to Accounting Fraud Prevention by 23% the remaining 77% is affected by other unstudied factors in this research

This research is classified as a quantitative research, it aims to show how the effect of Professionalism, Competency, Independency and experience can affect the quality of audit. This research utilizes the auditor whose are working in BPKP Office, Bengkulu Province as the sample. The selection of samples in this study was conducted using the census method.The Hypothesis tests in this research is using the Multiple Linear Regression Analysis with the help of the SPSS program. The results of these tests are professionalism influences the audit quality, competence influences the audit quality, independence influences the audit quality, experience influences the audit quality.

Pertimbangan audit merupakan suatu pandangan auditor dalam menanggapi informasi yang memengaruhi resiko audit dan keputusan dalam kegiatan audit. Tujuan penelitian ini adalah: (1) Untuk menguji pengaruh keahlian auditor terhadap pertimbangan audit, (2) Untuk menguji pengaruh tekanan ketaatan terhadap pertimbangan audit, (3) Untuk menguji pengaruh independensi terhadap pertimbangan audit, dan (4) Untuk menguji pengaruh orientasi tujuan terhadap pertimbangan audit. Jenis penelitian yang digunakan adalah kuantitatif dengan pendekatan studi kausal. Metode pengambilan sampel menggunakan teknik purposive sampling melalui penyebaran kuesioner. Sampel penelitian ini adalah 72 Aparatur Pengawasan Intern Pemerintah di Inspektorat Provinsi Bengkulu. Metode analisis data menggunakan statistik parametris menggunakan program SPSS 16.0 untuk menguji hipotesis. Hasil penelitian ini menunjukkan bahwa secara parsial keahlian auditor dan orientasi tujuan berpengaruh positif dan signifikan terhadap pertimbangan audit, Sementara itu, tekanan ketaatan dan independensi tidak berpengaruh terhadap pertimbangan audit.

Pertimbangan audit merupakan suatu pandangan auditor dalam menanggapi informasi yang memengaruhi resiko audit dan keputusan dalam kegiatan audit. Tujuan penelitian ini adalah: (1) Untuk menguji pengaruh keahlian auditor terhadap pertimbangan audit, (2) Untuk menguji pengaruh tekanan ketaatan terhadap pertimbangan audit, (3) Untuk menguji pengaruh independensi terhadap pertimbangan audit, dan (4) Untuk menguji pengaruh orientasi tujuan terhadap pertimbangan audit. Jenis penelitian yang digunakan adalah kuantitatif dengan pendekatan studi kausal. Metode pengambilan sampel menggunakan teknik purposive sampling melalui penyebaran kuesioner. Sampel penelitian ini adalah 72 Aparatur Pengawasan Intern Pemerintah di Inspektorat Provinsi Bengkulu. Metode analisis data menggunakan statistik parametris menggunakan program SPSS 16.0 untuk menguji hipotesis. Hasil penelitian ini menunjukkan bahwa secara parsial keahlian auditor dan orientasi tujuan berpengaruh positif dan signifikan terhadap pertimbangan audit, Sementara itu, tekanan ketaatan dan independensi tidak berpengaruh terhadap pertimbangan audit.

This study aims to determine how much influence Self Efficacy, Goal Orientation and Obedience Pressure have on Audit Judgment. The population in this study is the Inspectorate of Lamongan Bojonegoro Regency. The sampling method used in this research is saturated sampling. Data collection techniques in this study by distributing questionnaires to respondents. The questionnaires distributed were 50 questionnaires with a rate of 46 questionnaires or 92% of the total questionnaires sent. The data were analyzed using the multiple linear regression method and processed with the SPSS Version 25 program. Based on the results of the study, it was concluded that Self Efficacy, Goal Orientation partially had a positive and significant effect on auditor quality, but Obedience Pressure variable had no significant effect on auditor quality. Self Efficacy, Goal Orientation and Obedience Pressure simultaneously have a positive influence on Audit Judgment.

Auditors who work objectively and follow the code of ethics in the assignment of auditing financial statements will produce good performance by providing a fair opinion in accordance with accounting principles. This study, was to determine the effect of Locust of Control and Auditor Expertise on Auditor Performance. The sample for this study was auditors who work in public accounting firms spread across Jakarta and the number of samples is 41 auditors. The author uses a valid and reliable questionnaire as a research instrument which was distributed to auditors as respondents in this study via google form. The results of the study are that there was a significant influence between Locust of Control and Auditor Expertise on Auditor Performance, either partially or simultaneously

Penelitian ini dilakukan dengan tujuan untuk memperoleh bukti empiris mengenai Analisis Pengaruh Self-Efficacy, Pengetahuan Auditor dalam Mendeteksi Kekeliruan, dan Tekanan Ketaatan terhadap Pemberian Audit Judgment. Penelitian ini menggunakan data primer dengan sampel Auditor yang bekerja pada Kantor Akuntan Publik (KAP) DKI Jakarta diwilayah Jakarta Timur , yang terdaftar dalam Directory Institut Akuntan Publik Indonesia (IAPI) periode 2021. Teknik sampling pada penelitian ini menggunakan convenience sampling dengan 62 responden. Pengujian hipotesis dalam penelitian ini menggunakan model regresi berganda dengan menggunakan SPSS 25. Berdasarkan hasil dari analisis pada penelitian ini, dapat disimpulkan bahwa : (1) self-efficacy memiliki pengaruh positif signifikan terhadap audit judgment, (2) pengetahuan auditor dalam mendeteksi kekeliruan memiliki pengaruh positif signifikan terhadap audit judgment, dan (3) tekanan ketaatan tidak memiliki pengaruh terhadap audit judgment.

This study aims to find empirical evidence related to impact of auditor’s independence and professionalism towards the internal auditor’s performance moderated by organizational culture. The sample of this study is internal auditors who work and has position as functional Officer Auditor and structural officers functions as an audit division in the provincial inspectorate located in the province of Central Kalimantan and chosen by random sampling technique with a total of 137 samples. The method of collecting data was survey through distribution directly. Data analysis was done out by using the Structural Equation Model - Partial Least Square (SEM-PLS) through SmartPLS version 3.0 software. The results of this study shows that independence of audtor and professionalism auditor has positive and significant impact on internal auditors performance. This study supports organizational culture as moderating variable, on impact auditors independence towards the internal auditor performance...

This research aims to test the effect of role stress, the complexity of the task, and auditor training toward awereness of fraud against the financial statements. The data used in this research is the primary data using questionnaires that were distributed to 60 respondents. The respondents in this study was an auditor who follow Professional Training organized by the Institute of Public Accountants Indonesia. Using quantitive methods such as multiple linear regression analysis, the results suggest that (1) Role stress have no effect toward awareness of fraud (2) The complexity of the task have no effect toward awareness of fraud (3) Auditor training have positive and significant toward awareness of fraud.

This study aims to determine how much influence Self Efficacy, Goal Orientation and Obedience Pressure have on Audit Judgment. The population in this study is the Inspectorate of Lamongan Bojonegoro Regency. The sampling method used in this research is saturated sampling. Data collection techniques in this study by distributing questionnaires to respondents. The questionnaires distributed were 50 questionnaires with a rate of 46 questionnaires or 92% of the total questionnaires sent. The data were analyzed using the multiple linear regression method and processed with the SPSS Version 25 program. Based on the results of the study, it was concluded that Self Efficacy, Goal Orientation partially had a positive and significant effect on auditor quality, but Obedience Pressure variable had no significant effect on auditor quality. Self Efficacy, Goal Orientation and Obedience Pressure simultaneously have a positive influence on Audit Judgment.

This research was aimed to examine the effect of auditor experience, pressure obedience, tax complexity, and auditor expertise to audit judgment empirically. The sample of this research are auditors who worked on Public Accountant Firm (KAP) Representative of DKI Jakarta Province. The example was conducted by purposive sampling method. Collecting data was performed by a questionnaire distributed directly to auditors as much as 108 questionnaires. Data analysis used multiple linear regression methods with SPSS (Statistical Product and Service Solution) 23.00 Version. The result of this research showed that auditor experience, pressure obedience, tax complexity, and auditor expertise by simultaneously and partially have a significantly positive effect on the audit judgment

Penelitian ini bertujuan untuk mengetahui pengaruh pengalaman auditor, keahlian auditor, independensi, tekanan ketaatan, dan kompleksitas tugas terhadap audit judgement. Data yang digunakan dalam penelitian ini adalah data primer. Penelitian ini dilakukan dengan membagikan kuesioner kepada auditor yang bekerja di Kantor Akuntan Publik yang berlokasi di wilayah Jakarta dan Tangerang pada 2018-2019. Auditor yang menjadi responden adalah auditor yang memiliki pengalaman kerja minimal 3 tahun dan memiliki jenjang pendidikan terakhir Sarjana S-1 dalam bidang akuntansi. Sebanyak 208 kuesioner didistribusikan, tetapi hanya 166 kuesioner yang kembali dan yang dapat digunakan sebagai data penelitian sebanyak 104 kuesioner. Pengolahan data dilakukan dengan menggunakan regresi linier berganda. Hasil dari penelitian ini adalah (1) pengalaman auditor tidak berpengaruh terhadap audit judgement, (2) keahlian auditor berpengaruh signifikan terhadap audit judgement, (3) independensi berpengaruh sign...

Laporan hasil audit diharapkan mengahasilkan laporan yang obyektif, independent dan dapat dipercaya, maka tuntutan akan kualitas audit menjadi penting. Untuk mendapatkan kualitas audit dalam instansi pemerintah sering terkendala, karena kurangnya pengawasan, kurangnya sumber daya manusia, independensi dan pengetahuan auditor. Penelitian menguji empiris pengaruh  independensi, kompetensi dan pengetahuan terhadap kualitas audit di Inspektorat Daerah Istimewa Yogyakarta. Populasi sebanyak 83 merupakan seluruh pegawai Inspektorat Daerah Istimewa Yogyakarta. Dengan teknik purposive sampling, diperoleh sampel penelitian 43 auditor Inspektorat Daerah Istimewa Yogyakarta, dengan melakukan survei dengan penyebaran kuesioner. Hasil Regresi linear berganda menujukkan bahwa independensi berpengaruh signifikan terhadap kualitas audit. Kompetensi berpengaruh signifikan terhadap kualitas audit, dan pengetahuan berpengaruh  signifikan terhadap kualitas audit.

Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh pengetahuan, pengalaman, kompleksitas tugas, tekanan ketaatan, sikap profesionalisme, dan audit fee terhadap audit judgement. Populasi penelitian terdiri dari 179 auditor yang bekerja pada Kantor Akuntan Publik (KAP) di Kota Semarang yang terdaftar pada Institut Akuntan Publik Indonesia (IAPI), pengambilan sampel menggunakan convenience sampling dengan sampel sebanyak 47 auditor dari 6 Kantor Akuntan Publik. Metode analisis data yang digunakan adalah Structural Equation Modelling (SEM) berbasis Partial least Square (PLS) dengan alat analisis SmartPLS 2.0. Hasil penelitian ini menunjukkan pengetahuan dan pengalaman berpengaruh positif dan signifikan terhadap audit judgement, tidak terdapat pengaruh kompleksitas tugas, sikap profesionalisme, dan audit fee terhadap audit judgement, sedangkan tekanan ketaatan berpengaruh negatif terhadap audit judgement. Saran bagi peneliti selanjutnya agar menyempurnakan kuesioner, menambahkan variabel orientasi etika auditor sesuai dengan teori pengambilan keputusan, memperluas sampel di Kantor Akuntan Publik se-Jawa Tengah, serta sebaiknya penelitian tidak dilakukan setelah bulan pajak (April sampai Juni).

This study aims to determine how much influence Self Efficacy, Goal Orientation and Obedience Pressure have on Audit Judgment. The population in this study is the Inspectorate of Lamongan Bojonegoro Regency. The sampling method used in this research is saturated sampling. Data collection techniques in this study by distributing questionnaires to respondents. The questionnaires distributed were 50 questionnaires with a rate of 46 questionnaires or 92% of the total questionnaires sent. The data were analyzed using the multiple linear regression method and processed with the SPSS Version 25 program. Based on the results of the study, it was concluded that Self Efficacy, Goal Orientation partially had a positive and significant effect on auditor quality, but Obedience Pressure variable had no significant effect on auditor quality. Self Efficacy, Goal Orientation and Obedience Pressure simultaneously have a positive influence on Audit Judgment.

The objective of this study is to analyze the influence of role conflict on auditor performance and analyse the mediating role of job stress on influence of role conflict toward auditor performance. Research respondents were 52 auditors in the Province Inspectorate Office. This research is a survey research to identify and describe phenomena according to conditions in the field. As a means of collecting data with a questionnaire, then the data obtained is discussed and described systematically in order to obtain conclusions. The data analysis method used is descriptive analysis and partial least square. The results showed that: role conflict has a negative effect on the performance of auditor, role conflict has a positive effect on the job stress of auditor, this result means that the higher the role conflict, the higher the auditor's job stress, job stress has a negative effect on the performance of auditors, job stress has a mediating role on the effect of role conflict on aud...

Nadia Nurul Imana. 2021. 4317500064. “Pengaruh Kompleksitas Audit, Time Budget Pressure, Independensi, dan Pengalaman Auditor Terhadap Kualitas Audit (Studi Kasus Pada Inspektorat Kabupaten Pemalang dan Kota Tegal)”. Skripsi. Tegal : Fakultas Ekonomi dan Bisnis Universitas Pancasakti Tegal Tahun 2021. Dosen pembimbing 1: Sumarno, S.E., M.Si, dosen pembimbing 2: Abdulloh Mubarok, S.E., M.M., Ak, C.A. Audit internal adalah salah satu profesi yang cukup menantang dari profesi lain pada umumnya disebabkan oleh sifat pekerjaannya yang sensitif sebagai bagian penting dari komponen monitoring struktur pengendalian intern suatu organisasi. Tujuan penelitian ini adalah untuk mengetahui pengaruh kompleksitas audit, time budget pressure, independensi, dan pengalaman auditor terhadap kualitas audit. Populasi dan sampel dalam penelitian ini adalah auditor yang bekerja di Inspektorat Kabupaten Pemalang dan Kota Tegal. Teknik pengambilan sampel menggunakan teknik purposive sampling. Sampel dalam p...

This study aims to determine how much influence Self Efficacy, Goal Orientation and Obedience Pressure have on Audit Judgment. The population in this study is the Inspectorate of Lamongan Bojonegoro Regency. The sampling method used in this research is saturated sampling. Data collection techniques in this study by distributing questionnaires to respondents. The questionnaires distributed were 50 questionnaires with a rate of 46 questionnaires or 92% of the total questionnaires sent. The data were analyzed using the multiple linear regression method and processed with the SPSS Version 25 program. Based on the results of the study, it was concluded that Self Efficacy, Goal Orientation partially had a positive and significant effect on auditor quality, but Obedience Pressure variable had no significant effect on auditor quality. Self Efficacy, Goal Orientation and Obedience Pressure simultaneously have a positive influence on Audit Judgment.

The objective of this study is to analyze the influence of role conflict on auditor performance and analyse the mediating role of job stress on influence of role conflict toward auditor performance. Research respondents were 52 auditors in the Province Inspectorate Office. This research is a survey research to identify and describe phenomena according to conditions in the field. As a means of collecting data with a questionnaire, then the data obtained is discussed and described systematically in order to obtain conclusions. The data analysis method used is descriptive analysis and partial least square. The results showed that: role conflict has a negative effect on the performance of auditor, role conflict has a positive effect on the job stress of auditor, this result means that the higher the role conflict, the higher the auditor's job stress, job stress has a negative effect on the performance of auditors, job stress has a mediating role on the effect of role conflict on aud...

Laporan hasil audit diharapkan mengahasilkan laporan yang obyektif, independent dan dapat dipercaya, maka tuntutan akan kualitas audit menjadi penting. Untuk mendapatkan kualitas audit dalam instansi pemerintah sering terkendala, karena kurangnya pengawasan, kurangnya sumber daya manusia, independensi dan pengetahuan auditor. Penelitian menguji empiris pengaruh  independensi, kompetensi dan pengetahuan terhadap kualitas audit di Inspektorat Daerah Istimewa Yogyakarta. Populasi sebanyak 83 merupakan seluruh pegawai Inspektorat Daerah Istimewa Yogyakarta. Dengan teknik purposive sampling, diperoleh sampel penelitian 43 auditor Inspektorat Daerah Istimewa Yogyakarta, dengan melakukan survei dengan penyebaran kuesioner. Hasil Regresi linear berganda menujukkan bahwa independensi berpengaruh signifikan terhadap kualitas audit. Kompetensi berpengaruh signifikan terhadap kualitas audit, dan pengetahuan berpengaruh  signifikan terhadap kualitas audit.

Pertimbangan audit merupakan suatu pandangan auditor dalam menanggapi informasi yang memengaruhi resiko audit dan keputusan dalam kegiatan audit. Tujuan penelitian ini adalah: (1) Untuk menguji pengaruh keahlian auditor terhadap pertimbangan audit, (2) Untuk menguji pengaruh tekanan ketaatan terhadap pertimbangan audit, (3) Untuk menguji pengaruh independensi terhadap pertimbangan audit, dan (4) Untuk menguji pengaruh orientasi tujuan terhadap pertimbangan audit. Jenis penelitian yang digunakan adalah kuantitatif dengan pendekatan studi kausal. Metode pengambilan sampel menggunakan teknik purposive sampling melalui penyebaran kuesioner. Sampel penelitian ini adalah 72 Aparatur Pengawasan Intern Pemerintah di Inspektorat Provinsi Bengkulu. Metode analisis data menggunakan statistik parametris menggunakan program SPSS 16.0 untuk menguji hipotesis. Hasil penelitian ini menunjukkan bahwa secara parsial keahlian auditor dan orientasi tujuan berpengaruh positif dan signifikan terhadap pertimbangan audit, Sementara itu, tekanan ketaatan dan independensi tidak berpengaruh terhadap pertimbangan audit.

Pertimbangan audit merupakan suatu pandangan auditor dalam menanggapi informasi yang memengaruhi resiko audit dan keputusan dalam kegiatan audit. Tujuan penelitian ini adalah: (1) Untuk menguji pengaruh keahlian auditor terhadap pertimbangan audit, (2) Untuk menguji pengaruh tekanan ketaatan terhadap pertimbangan audit, (3) Untuk menguji pengaruh independensi terhadap pertimbangan audit, dan (4) Untuk menguji pengaruh orientasi tujuan terhadap pertimbangan audit. Jenis penelitian yang digunakan adalah kuantitatif dengan pendekatan studi kausal. Metode pengambilan sampel menggunakan teknik purposive sampling melalui penyebaran kuesioner. Sampel penelitian ini adalah 72 Aparatur Pengawasan Intern Pemerintah di Inspektorat Provinsi Bengkulu. Metode analisis data menggunakan statistik parametris menggunakan program SPSS 16.0 untuk menguji hipotesis. Hasil penelitian ini menunjukkan bahwa secara parsial keahlian auditor dan orientasi tujuan berpengaruh positif dan signifikan terhadap pertimbangan audit, Sementara itu, tekanan ketaatan dan independensi tidak berpengaruh terhadap pertimbangan audit.

Pertimbangan audit merupakan suatu pandangan auditor dalam menanggapi informasi yang memengaruhi resiko audit dan keputusan dalam kegiatan audit. Tujuan penelitian ini adalah: (1) Untuk menguji pengaruh keahlian auditor terhadap pertimbangan audit, (2) Untuk menguji pengaruh tekanan ketaatan terhadap pertimbangan audit, (3) Untuk menguji pengaruh independensi terhadap pertimbangan audit, dan (4) Untuk menguji pengaruh orientasi tujuan terhadap pertimbangan audit. Jenis penelitian yang digunakan adalah kuantitatif dengan pendekatan studi kausal. Metode pengambilan sampel menggunakan teknik purposive sampling melalui penyebaran kuesioner. Sampel penelitian ini adalah 72 Aparatur Pengawasan Intern Pemerintah di Inspektorat Provinsi Bengkulu. Metode analisis data menggunakan statistik parametris menggunakan program SPSS 16.0 untuk menguji hipotesis. Hasil penelitian ini menunjukkan bahwa secara parsial keahlian auditor dan orientasi tujuan berpengaruh positif dan signifikan terhadap pertimbangan audit, Sementara itu, tekanan ketaatan dan independensi tidak berpengaruh terhadap pertimbangan audit.

regional inspectorate officersand to determine the effect of competence, independence, and motivation to audit quality officials in Inspectorate Region of Blitar City. Competence, independence, and motivation of auditors to play a role in determining the quality of the audit will also affect the quality of the work of auditors. The purpose of this study was. This study uses primary data. The population in this study were all Blitar City Inspectorate officers who participated in the inspection tasks totaling 35 people, all members elected as members of the sample population (census). The data taken from questionaires distributed to respondents. The independent variable (independent) is competence, independence and motivation, while the bound variable (dependent) is the quality of audits. Data were analyzed using multiple linear regression analysis (multiple regretion). The results showed that the competence and motivation have a positive and significant impact on audit quality, while...

This study analyzes the influence of pressure obedience, gender, task complexity, independence, and auditor experience on audit judgment. The population in this study were auditors who worked in the financial supervision agency and the construction of representatives of special regions of Yogyakarta. The type of data carried out in this study is primary data. The data in this study which will be analyzed using an analysis tool consisting of data quality test, descriptive statistics, classical assumption test, and hypothesis testing with the help of SPSS version 16.0 program. the results of this study partially (t test), namely the pressure variable obedience, gender, and independence does not affect audit judgment. While task complexity variables and auditor experience have a significant positive effect on audit judgment. For simultaneous results (f test) together affect audit judgment.

Penelitian ini bertujuan untuk mengetahui pengaruh tekanan ketaatan, pengetahuan auditor terhadap audit judgment dengan pengalaman auditor sebagai variabel moderating pada Kantor Inspektorat. Data yang digunakan adalah data primer dengan sumber data yaitu kuesioner yang di sebarkan melalui google form pada Kantor Inspektorat di wilayah di Salatiga, Boyolali, Surakarta, dan Wonogiri. Sampel yang digunakan sejumlah 60 responden. Teknik analisis yang digunakan adalah teknik analisis Moderate Regression Analysis (MRA). Hasil penelitian ini menunjukkan bahwa tekanan ketaatan dan pengetahuan auditor berpengaruh positif terhadap audit judgment. Sedangkan untuk variabel moderating yaitu pengalaman auditor dapat memoderasi variabel tekanan ketaatan. Hasil lain dari penelitian ini menunjukkan bahwa variabel moderasi pengalaman auditor tidak dapat memoderasi pengaruh pengetahuan auditor terhadap audit judgment pada Kantor Inspektorat.

This research proposes to test and find empirical evidence about the influence of competence, independence, and the motivation of internal government auditor performance. These samples are internal auditor with Functional Auditor (JFA) position and Control Officers (P2UPD) in Inspectorate Klaten Regency. This research used quantitative approach to entire population which is 40 internal auditors. Sampling technique on this research using census with multiple regression analysis method. The result of this research proves that the competence influence both positive and significant to auditors’ performance, independence influence both positive and significant to auditors’ performance, and motivation influence both positive and significant to auditors’ performance. Therefore, local government should provide training in case for increasing competence, encourage auditor’s performance by increasing independence, and strengthen motivation so that the internal auditor can take the role and th...

Pertimbangan audit merupakan suatu pandangan auditor dalam menanggapi informasi yang memengaruhi resiko audit dan keputusan dalam kegiatan audit. Tujuan penelitian ini adalah: (1) Untuk menguji pengaruh keahlian auditor terhadap pertimbangan audit, (2) Untuk menguji pengaruh tekanan ketaatan terhadap pertimbangan audit, (3) Untuk menguji pengaruh independensi terhadap pertimbangan audit, dan (4) Untuk menguji pengaruh orientasi tujuan terhadap pertimbangan audit. Jenis penelitian yang digunakan adalah kuantitatif dengan pendekatan studi kausal. Metode pengambilan sampel menggunakan teknik purposive sampling melalui penyebaran kuesioner. Sampel penelitian ini adalah 72 Aparatur Pengawasan Intern Pemerintah di Inspektorat Provinsi Bengkulu. Metode analisis data menggunakan statistik parametris menggunakan program SPSS 16.0 untuk menguji hipotesis. Hasil penelitian ini menunjukkan bahwa secara parsial keahlian auditor dan orientasi tujuan berpengaruh positif dan signifikan terhadap pertimbangan audit, Sementara itu, tekanan ketaatan dan independensi tidak berpengaruh terhadap pertimbangan audit.

Objective: Many accounting and auditing variables represent forecasts of future events. Accordingly, decision making under conditions of uncertainty is of fundamental importance in accounting and auditing studies. An important aspect of such studies is estimating the risk of corporate bankruptcy. The estimated risk occurs because the probability of the customer going bankrupt is unknown and must be determined statistically. The bankruptcy risk is somehow different from the estimated risk. Some companies can have the same point estimates of bankruptcy while they do not have the same risk estimates.
The level of risk estimation indicates the degree of inaccuracy in the point estimates of bankruptcy. We measure the risk estimate using the standard errors of point estimates of the bankruptcy because the risk estimate is the second-moment risk and measures the estimation precision and uncertainty around the point estimates of bankruptcy. In other words, we use the variance-covariance matrix to compute the standard errors of point estimates. In general, given the importance of bankruptcy and its consequences, our research aims to assess auditor's conservatism by measuring the risk estimates and analyzing their impacts on auditor behavior.
Methods: In this study, we first obtained the point estimates of bankruptcy and their standard errors, and then we predicted bankruptcy by specific models over rolling windows over the past five years. Then, we estimated multiple regression and probit models using the data set of 110 companies listed in the Tehran Stock Exchange, TSE, from 2007 to 2017. The data set was collected using financial statements, audit reports on the financial statements, the official website of the TSE, and the official data from the Iranian Association of Certified Public Accountants. At last, we performed data analysis to test related research hypotheses.
Results: According to the research findings, an increase in the estimated risk of bankruptcy leads to a positive effect on the issuance of going opinion and no effect on audit fees.
Conclusion: The main idea of this study is reporting auditors are risk-averse. The estimated risk imposes incremental uncertainty on the risk-averse auditors and consequently, affects their behaviors. On the other hand, our findings suggest that auditors are more conservative when they face a greater risk. Auditors are cautious about their professional responsibility and social accountability related to the bankruptcy of their client firms. Auditors get more conservative along with the increase of the estimated risk.

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...

This research was aimed to examine empirically the effect of gender, audit experience, audit expertise, obedience pressure, and task complexity to audit judgment taken by auditor. The sample of this research are auditors who worked on Badan Pemeriksa Keuangan (BPK) Representative of Central Java Province. The sample was conducted by purposive sampling method. Collecting data was conducted by questionnare distributed directly to auditors as much 125 and only 67 questionnare replayed. Data analysis used multiple linear regression method with SPSS (Statistical Product and Service Solution) 19.