The Effect of Competence, Professionalism and Experience on Auditor Professional Judgment in Evaluation of Audit Evidence

  • Muhammad Ishak Amsari Faculty of Economic and Business, Hasanuddin University
  • Nurmalasari Rasibo Faculty of Economic and Business, Hasanuddin University
DOI: https://doi.org/10.22610/imbr.v9i3.1777
Keywords: Competence, professionalism, experience, professional judgment

Abstract

This study aims to determine whether competence, professionalism and experience affect auditor’s professional judgment of Supreme Audit Board of Republic of Indonesia in South Sulawesi province in evaluation of audit evidence, either partially or simultaneously. This study used a correlational study design with a questionnaire instrument as a tool for measuring the competence, professionalism and experience variables. The method of analysis was used to test the hypothesis is multiple linear regression, where analysis is based on data from 40 respondents who have completed all the statements and questionnaires. The results of this study indicate that the competence, professionalism and experience simultaneously and partially affect positively the auditor’s professional judgment of Supreme Audit Board of Republic of Indonesia in South Sulawesi province in evaluation of audit evidence.

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Published
2017-07-27
How to Cite
Amsari, M. I., & Rasibo, N. (2017). The Effect of Competence, Professionalism and Experience on Auditor Professional Judgment in Evaluation of Audit Evidence. Information Management and Business Review, 9(3), 40-46. https://doi.org/10.22610/imbr.v9i3.1777
Issue
Vol 9 No 3 (2017)
Section
Research Paper

Copyright (c) 2017 Muhammad Ishak Amsari, Nurmalasari Rasibo

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