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ANALISIS FAKTOR-FAKTOA YANG DlfUI~NClMWH1 OtliAIJAlJ4111JIf

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(STUDI PADA BPI( RI P[!AWAl(llAN pnovlNftl JAWA rVN()J\lI)

Anu•• r.h SUIlI 'ndlra Jltnulrtl

Unlvt"lr,u Dlpon ,orO

ABSTRACT

This reseorcn was aimed 10examine emplrlcolly tile a/jc,'

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gonde,., (wdl/ flxf)('rlaf)f (', (JII(/It (1xlt(!I{/~"

obedience oressur», and task camplcxlty 10oudltju(/glnenl' toleM

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cudttor Ihl' (,ompllt ()/ tltlf) r"~~{J,(

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are auditors who worked on Badon Pt'mf!r/ksa KauclIIQ(1n (BIlK) Rf!prcovnlUtlv('

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(frnlf(Jl/{Jv(jl)r(JvlfI( e.

The sample was conducted by purposIve sampling me/Md.

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datu Wll~ fOfldll(.tNd /iy quesl/onnare dlstrlbllted directly ta auditors as much 12S and only

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uuesttonnore lupluYfJd. ()(IIlI analysis used multiple linear regress/an method wlu: SPSS(Slot/stlcal PrOduCI

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ervtce ~OIIJ(/(JI)J 1fJ.

The result of

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his research showed that gender signifIcantly affect audit judgment takeo

by

oudltor,

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experience and audit expertise slgnlflcanfly poslt'lve affect audit judomani taka"

by

oudttor (jb(Jdl I1(JI

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pressure significantly negative affect audit judgment taken by oudttor, but toNk complexity

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signIficantly affect audit judgment taken by auditor,

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K~ywords: gender, audit experience, audit expertise, obedience pressure, tusk complexIty,

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judgment.

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