THE EFFECT OF GENDER AND AUDIT EXPERIENCE ON AUDIT JUDGEMENT (CASE STUDY OF BPK RI PROVINCE BALI)

ABSTRACT: Audit judgement is a consideration of perceptions in responding to financial statementinformation obtained. In order for an auditor judgement can be accounted, an organization needs to payattention to the factors that influence of audit judgement.The purpose of this study was to determine the effectof gender and audit experience on audit judgement.This research was conducted at BPK RI Province of Bali.Samples obtained as many as 30 auditors using saturated sampling techniques. This research data collectionuses questionnaires and literature study.The data analysis technique in this study uses multiple linear regressionanalysis.Based on the analysis it was found that gender has a positive effect on audit judgement, and auditexperience also has a positive effect on audit judgement.The results of this study provide additionalinformation regarding the influence of gender and audit experience on audit judgement, so that it can be usedby the auditor as consideration to make an audit judgement.ii..

KEYWORDS: audit judgement, gender, audit experience