This document discusses factors that influence auditor judgment based on a study conducted on auditors at the Central Java Representative Office of the Audit Board of the Republic of Indonesia (BPK). It examines how gender, audit experience, audit expertise, obedience pressure, and task complexity affect auditor judgment. The results showed that gender and audit experience significantly positively influence auditor judgment, while obedience pressure significantly negatively influences it. Task complexity did not significantly influence auditor judgment. The document provides background on auditor judgment and discusses relevant theories on factors like the McGregor X and Y theories on individual characteristics. It aims to empirically examine the effect of these factors on auditor judgment.
This document discusses factors that influence auditor judgment based on a study conducted on auditors at the Central Java Representative Office of the Audit Board of the Republic of Indonesia (BPK). It examines how gender, audit experience, audit expertise, obedience pressure, and task complexity affect auditor judgment. The results showed that gender and audit experience significantly positively influence auditor judgment, while obedience pressure significantly negatively influences it. Task complexity did not significantly influence auditor judgment. The document provides background on auditor judgment and discusses relevant theories on factors like the McGregor X and Y theories on individual characteristics. It aims to empirically examine the effect of these factors on auditor judgment.
This document discusses factors that influence auditor judgment based on a study conducted on auditors at the Central Java Representative Office of the Audit Board of the Republic of Indonesia (BPK). It examines how gender, audit experience, audit expertise, obedience pressure, and task complexity affect auditor judgment. The results showed that gender and audit experience significantly positively influence auditor judgment, while obedience pressure significantly negatively influences it. Task complexity did not significantly influence auditor judgment. The document provides background on auditor judgment and discusses relevant theories on factors like the McGregor X and Y theories on individual characteristics. It aims to empirically examine the effect of these factors on auditor judgment.
This document discusses factors that influence auditor judgment based on a study conducted on auditors at the Central Java Representative Office of the Audit Board of the Republic of Indonesia (BPK). It examines how gender, audit experience, audit expertise, obedience pressure, and task complexity affect auditor judgment. The results showed that gender and audit experience significantly positively influence auditor judgment, while obedience pressure significantly negatively influences it. Task complexity did not significantly influence auditor judgment. The document provides background on auditor judgment and discusses relevant theories on factors like the McGregor X and Y theories on individual characteristics. It aims to empirically examine the effect of these factors on auditor judgment.