TY  - JOUR
T1  - Audit Judgment of Government Auditors: Study in Supreme Audit Institutions of
Republic Indonesia South Sumatera Representative Office
AU - Mukhtaruddin, Yulia Saftiana AU - Oktarina, Yuslili AU - Ferina, Ika Sasti 
JO  - The Social Sciences
VL  - 14
IS  - 9
SP  - 314
EP  - 325
PY  - 2019
DA  - 2001/08/19
SN  - 1818-5800
DO  - sscience.2019.314.325
UR  - https://makhillpublications.co/view-article.php?doi=sscience.2019.314.325
KW  - Gender
KW  -obedience pressure
KW  -task complexity
KW  -experience
KW  -knowledge
KW  -audit judgment
KW  -limitations
AB  - Audit Judgment (AJ) is a personal judgment or the auditor’s perspective in response to information
and audit evidence will effect on the audit results of entity’s financial statements. Behavioral aspect is one of
the factors that affect to make AJ. This research aims to Determine the Effect of Gender (GEND), Obedience
Pressure (OP), Task Complexity (TC), Experience (EXPE) and Knowledge (KNOW). The samples of this
research are auditors in Supreme Audit Institutions (SAI) of the Republic of Indonesia representative South
Sumatera. Type of data is primary data using questionnaires which distributed as 67 respondences, however
only 58 questionnaires are processed. Data analysis used multiple regression linear method. This research
shows that simultaneously GEN, OP, TC, EXPE and KWOW have a significant effect on audit judgment.
Partially test found that EXPE has a significant effect on audit judgment while GEND, OP, TC and KNOW
have not significant effect on AJ. This research was only done in the government auditors at SAI, so, this
research cannot be generalized to all objects as limitations of this research.
ER  -