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

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.