AUDITOR PEMERINTAH PADA BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN PERWAKILAN BPKP PROVINSI KALIMANTAN TIMUR

Abstract

This study aims to determine whether the factors that consists of audit experience, knowledge, the stress of work, and reward influence the government auditor independence. This study uses primary data obtained from the questionnaire. Population in this study as 103 government auditors as worked on Badan Pengawasan   Keuangan   dan   Pembangunan   Perwakilan   BPKP   Provinsi Kalimantan Timur with a total sample of 33 government auditors. Analysis tools using multiple regression formula and hypothesis testing is done by testing the feasibility of the model (statistical test F) and individual significance test (test statistic t). The result indicates that from simultaneous hypothesis test there is a positive  relationship  between  the  audit  experience,  knowledge,  the  stress  of work,  and reward  to the  government  auditor  independence.  The  result  from individual  significance test find out that: (1) the audit experience does not give any influence to the government auditor independence, (2) there is a positive relationship between the kowledge to the government auditor independence, (3) the stress of work does not give any influence to the government auditor independence, and (4) reward does not give any influence to the government auditor  independence  on  Badan  Pengawasan  Keuangan  dan  Pembangunan Perwakilan BPKP Provinsi Kalimantan Timur.

 Keyword: Audit experience, Knowledge, The stress of work, Reward, and Government auditor independence