Record Details

Pengaruh Pengalaman dan Proses Reviu Pada Pertimbangan Auditor Dalam Menilai Penyajian Laporan Keuangan Pemerintah (Studi Pada Inspektorat Daerah di Provinsi Bali)

E-Jurnal Ekonomi dan Bisnis

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Title Pengaruh Pengalaman dan Proses Reviu Pada Pertimbangan Auditor Dalam Menilai Penyajian Laporan Keuangan Pemerintah (Studi Pada Inspektorat Daerah di Provinsi Bali)
 
Creator Wayan, Simpen I
I, Suartana Wayan
Dewa, Wirama Gede
 
Subject auditor’s judgment, experience, review process.
 
Description This study aims to obtain an empirical evidence of the influence of auditor experience and review on auditor’s judgement in assessing the financial statement of local government. This has been an important issue because the role of local insprectorat auditor has not been effective in performing the review tasks. Using the field experiment with factorial design 2 x 2, this study examined 90 local insprectorat auditors in Bali Province. The collected data were analized using ANOVA to know the difference effect of experience and review and their interactions on auditor’s judgement. This study shows some empirical findings. Firstly, the experienced auditors can make better judgements. Secondly, auditors who doing the review can increase the quality of their judgements. Thirdly, the difference level of experience and the difference treatment in doing the review process affect the auditor’s judgments. However, there is no interaction effect between experience and review on auditors’ judgments.
 
Publisher E-Jurnal Ekonomi dan Bisnis Universitas Udayana
 
Date 2016-01-29
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://ojs.unud.ac.id/index.php/EEB/article/view/14048
 
Source E-Jurnal Ekonomi dan Bisnis Universitas Udayana; VOLUME 04.NO.10.TAHUN 2015
 
Language eng
 
Relation https://ojs.unud.ac.id/index.php/EEB/article/view/14048/12047