Pengaruh Independensi dan Kompetensi Auditor terhadap Audit Judgement di Badan Pemeriksa Keuangan (BPK) Provinsi Bali
Abstract
The Research point to further examine Conclution of Auditor Independence and Competence on Audit Judgment at BPK Bali Province. Resarch already conducted at BPK Province Bali by distributing research questionnaires to 76 respondents who were included in this ponder. The information investigation strategy utilized is SEM PLS with the assistance of Keen PLS computer program. The results of the research showing independence result has positive significant effect on audit judgment, meaning that the higher the level of independence an auditor has, the more accurate the resulting audit judgment will be. And in this study, competency has a positive significant effect on audit judgment, meaning that the higher the level of competence possessed by an auditor, the better the resulting audit of judgment.
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