The Effect of Auditor Characteristics on Audit Judgment (Study on Internal Auditor of North Sulawesi Province Government)
Linda Tanor, Olifia Talla

Manado State University

Abstract

The aim of this study was test and analyzed the effect of Auditor characteristics on Audit Judgment which consists of independence, integrity, competence and motivation. The sample in this study amounted to 220 which consisted of government internal auditors at the Inspectorate office in the North Sulawesi Province in the auditor^s functional position. Data collection techniques using a questionnaire and using the Partial Least Square (PLS) method in testing the research hypothesis.
The results of the study found that independence, competence and objectivity had a positive effect on Audit Judgment, while the motivational variable had no effect on Audit Judgment.
This study recommends that the task that must be developed for the Inspectorate is to always maintain and prioritize independence and objectivity as well as deepen competence and expertise through continuing education, attend training related to the auditor profession and take education to a higher level so that insight and knowledge become broad. .

Keywords: Audit Judgment, Independence, Objectivity, Competence, Motivation

Topic: Optimization Research Based on Local Resources