FAKTOR-FAKTOR YANG MEMENGARUHI PROFESSIONAL JUDGMENT AUDITOR (Studi Kasus pada BPK Perwakilan Provinsi Sulawesi Selatan)

2017Penelitian ini bertujuan untuk menguji secara empiris pengaruh persepsi etis,\ud tekanan ketaatan, kompleksitas tugas, pengetahuan dan pengalaman terhadap\ud professional judgment auditor. Penelitian ini adalah penelitian kuantitatif.\ud Populasi penelitian ini adalah auditor pada BPK Perwakilan Provinsi Sulawesi\ud Selatan, yaitu sebanyak 105 orang. Pengambilan sampel menggunakan teknik\ud purposive sampling dengan jumlah sampel sebanyak 66 responden. Data\ud dianalisis dengan teknik analisis regresi linear berganda. Hasil penelitian: (1)\ud persepsi etis berpengaruh positif terhadap professional judgment auditor; (2)\ud tekanan ketaatan tidak berpengaruh terhadap professional judgment auditor; (3)\ud tekanan waktu berpengaruh negatif terhadap professional judgment auditor; (4)\ud kompleksitas tugas berpengaruh positif terhadap professional judgment auditor;\ud (5) pengetahuan berpengaruh positif terhadap professional judgment auditor; (6)\ud pengalaman berpengaruh positif terhadap professional judgment auditor.\ud Kata kunci: professional judgment auditor, persepsi etis, tekanan ketaatan,\ud tekanan watu, kompleksitas tugas.\ud This study aims to examine the effect of ethical perception, obedience pressure,\ud task complexity, knowledge and experience to the auditor???s professional\ud judgment. This research is a quantitative research. The population of the study\ud was auditors of BPK Representative of South Sulawesi Province, as many as 105\ud people. The sampling applied purposive sampling with total sample is 66\ud respondents. The data that had been collected was analyzed using multiple linear\ud regression analysis. This study concluded that: (1) the ethical perception had\ud positive effect on the auditor???s professional judgment; (2) the obedience pressure\ud had not effect on the auditor???s professional judgment; (3) the time pressure had\ud negative effect on the auditor???s professional judgment; (4) the task complexity\ud had positive effect on the auditor???s professional judgment; (5) the knowledge had\ud positive effect on the auditor???s professional judgment; (6) the experience had\ud positive effect on the auditor???s professional judgment.\ud Keywords: auditor???s professional judgment, ethical perception, obedience\ud pressure, time pressure, task complexity