ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT JUDGMENT AUDITOR BADAN PEMERIKSA KEUANGAN REPUBLIK INDONESIA (BPK RI) PUSAT

Abstract

PERMATASARI. The Analysis of Factors that Affecting Audit Judgment of Auditors at Center of Supreme Audit Agencyof Republic of Indonesia (BPK RI Pusat). The aim of this study was to examine the effect of auditor experience, auditor knowledge, time budget pressure, and locus of control on the audit judgment. The samples in this study were 137 auditors working in AKN III division at Center of Supreme Audit Agency (BPK) RI. The respondents are used in the analysis were 137 respondents. Data processed out by using a multiple regression analysis using SPSS 22. The result of study found that auditor experience, auditor knowledge, and locus of control have a positive effect on the audit judgment. While time budget pressure have no effect on the audit judgment. Based on total Adjusted R-Square results proved that on the variable auditor experience, auditor knowledge, time budget pressure, and locus of control affect the audit judgment result s of 50,2% while the rest 49,8% were affected by other variables that were not performed on this study. Keywords: auditor experience, audit judgment, auditor knowledge, locus of control, and time budget pressur