Determinant Analisys For Audit Judgetment

Rini Widianingsih, Agus Sunarmo, Ermawan Rif’At Verrel S.


The purpose of this research was to examine the effect of gender, compliance pressure, experience, knowledge, and authoritarianism are finding out simultaneous influence toward j audit udgmentt, to analisys  the effect of gender, compliance pressure,experience, knowledge, and authoritarianism are finding out partially influence toward audit  judgment and determine variables that affect dominant toward audit. judgment This study used primary data with the questionnaire and interview as a research instrument. This research used purposive sampling method. The respondents of this research  were 50 people working in the internal audit Central Java  BPKP. Data analysis that was used in this study is SPSS  through multiple linear regression analysis. The results that gender, compliance pressure, experience, knowledge, and authoritarianism have simultaneous influence toward audit judgment, partially that compliance pressure, experience, knowledge have influence toward  audit judgment, and only experience that have dominant influence toward audit  judgment in Central Java BPKP.


Keywords: gender, compliance pressure, experience, knowledge, authoritarianism, audit judgement

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