THE INFLUENCE OF AUDITOR CAPABILITY, ROLE OVERLOAD, AND ETHICAL PERCEPTION TO AUDITOR JUDGEMENT (EXAMINE EMPIRICALLY ON INSPECTORATE OF WEST NUSA TENGGARA PROVINCE, DISTRICT AND CITY IN LOMBOK ISLAND)

M. Irham Jayadi, Lilik Handajani, Surati Surati

Abstract


The Influence of Auditor Capability, Role Overload, and Ethical Perception to Auditor Judgement. This research was aimed to examine empirically: the influence of auditors capability, role overload, and ethical perception towards auditor judgement was taken by auditor. Capability auditor came from two resources: knowledge grade and from profesional standard. Role overload were faced and also understanding of ethical perception could determine quality of judgement. The research used sample of 121 internal auditors who took duty on Inspectorate of NTB province, district and city in Lombok. This research used convenience sampling method. Research tool used quesionaire, there were given direct to auditors by researcher. Analysis method used in these research were double regression analysis by contributing from SPSS. This research found statistic result that was not significant from role overload influence to auditors judgment while auditor capability and ethical perception had significant influence to auditor judgement. This finding could be used for continuing to enhance their professional, especially on making judgement.

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