Identifikasi dan Perbedaan Karakteristik Kompetensi Audit: Auditor Pemerintah Ditinjau dari Pengalaman dan Gender
BPK auditors need competence to support the role of CPC in achieving good corporate governance and the increasing complexity of tasks to be completed. Auditor who worked in the BPK is not only men but also many women involved, but it also held a variety of experiences. The existence of gender dif...
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| Format: | Article |
| Language: | English |
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Universitas Muhammadiyah Malang
2012-10-01
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| Series: | Jurnal Reviu Akuntansi dan Keuangan |
| Online Access: | http://ejournal.umm.ac.id/index.php/jrak/article/view/1073 |
| _version_ | 1818233268888141824 |
|---|---|
| author | Indira Januarti |
| author_facet | Indira Januarti |
| author_sort | Indira Januarti |
| collection | DOAJ |
| description | BPK auditors need competence to support the role of CPC in achieving good corporate governance
and the increasing complexity of tasks to be completed. Auditor who worked in the BPK is not only
men but also many women involved, but it also held a variety of experiences. The existence of
gender differences and the experience will certainly give a different emphasis on the competence of
the audit. Therefore, the purpose of this study was to examine: (1) what are the characteristics of
competence audit used by auditors BPK. (2) difference in the characteristics of audit competencies
held by the auditor viewed from the experience and gender.
Sample research is BPK auditor in Jakarta and Semarang. Samples can be received and processed
the data number of 186 respondents. Analysis tools using different test t-test. The results
demonstrate skills / competencies which non-technical characteristics of psychology (responsibility)
to be the first priority. Men prefer the responsibility (traits psychology) while women prefer the
independent (decision strategy). Based on the obtained results that male gender prefers to think
in a rational than women. While technical and non-technical competence did not differ between
men and women. Respondents experienced and inexperienced differ only on the ability of thinking
and strategic decision-making. |
| first_indexed | 2024-12-12T11:19:29Z |
| format | Article |
| id | doaj.art-3c8383c68e844edeb3bda20af756001c |
| institution | Directory Open Access Journal |
| issn | 2088-0685 2615-2223 |
| language | English |
| last_indexed | 2024-12-12T11:19:29Z |
| publishDate | 2012-10-01 |
| publisher | Universitas Muhammadiyah Malang |
| record_format | Article |
| series | Jurnal Reviu Akuntansi dan Keuangan |
| spelling | doaj.art-3c8383c68e844edeb3bda20af756001c2022-12-22T00:26:03ZengUniversitas Muhammadiyah MalangJurnal Reviu Akuntansi dan Keuangan2088-06852615-22232012-10-01221077Identifikasi dan Perbedaan Karakteristik Kompetensi Audit: Auditor Pemerintah Ditinjau dari Pengalaman dan GenderIndira JanuartiBPK auditors need competence to support the role of CPC in achieving good corporate governance and the increasing complexity of tasks to be completed. Auditor who worked in the BPK is not only men but also many women involved, but it also held a variety of experiences. The existence of gender differences and the experience will certainly give a different emphasis on the competence of the audit. Therefore, the purpose of this study was to examine: (1) what are the characteristics of competence audit used by auditors BPK. (2) difference in the characteristics of audit competencies held by the auditor viewed from the experience and gender. Sample research is BPK auditor in Jakarta and Semarang. Samples can be received and processed the data number of 186 respondents. Analysis tools using different test t-test. The results demonstrate skills / competencies which non-technical characteristics of psychology (responsibility) to be the first priority. Men prefer the responsibility (traits psychology) while women prefer the independent (decision strategy). Based on the obtained results that male gender prefers to think in a rational than women. While technical and non-technical competence did not differ between men and women. Respondents experienced and inexperienced differ only on the ability of thinking and strategic decision-making.http://ejournal.umm.ac.id/index.php/jrak/article/view/1073 |
| spellingShingle | Indira Januarti Identifikasi dan Perbedaan Karakteristik Kompetensi Audit: Auditor Pemerintah Ditinjau dari Pengalaman dan Gender Jurnal Reviu Akuntansi dan Keuangan |
| title | Identifikasi dan Perbedaan Karakteristik Kompetensi Audit: Auditor Pemerintah Ditinjau dari Pengalaman dan Gender |
| title_full | Identifikasi dan Perbedaan Karakteristik Kompetensi Audit: Auditor Pemerintah Ditinjau dari Pengalaman dan Gender |
| title_fullStr | Identifikasi dan Perbedaan Karakteristik Kompetensi Audit: Auditor Pemerintah Ditinjau dari Pengalaman dan Gender |
| title_full_unstemmed | Identifikasi dan Perbedaan Karakteristik Kompetensi Audit: Auditor Pemerintah Ditinjau dari Pengalaman dan Gender |
| title_short | Identifikasi dan Perbedaan Karakteristik Kompetensi Audit: Auditor Pemerintah Ditinjau dari Pengalaman dan Gender |
| title_sort | identifikasi dan perbedaan karakteristik kompetensi audit auditor pemerintah ditinjau dari pengalaman dan gender |
| url | http://ejournal.umm.ac.id/index.php/jrak/article/view/1073 |
| work_keys_str_mv | AT indirajanuarti identifikasidanperbedaankarakteristikkompetensiauditauditorpemerintahditinjaudaripengalamandangender |