Abstract: BPK auditors need competence to support the role of CPC in achieving good corporate governance and the increasing complexity of tasks to be completed. Auditor who worked in the BPK is not only men but also many women involved, but it also held a variety of experiences. The existence of gender differences and the experience will certainly give a different emphasis on the competence of the audit. Therefore, the purpose of this study was to examine: (1) what are the characteristics of competence audit used by auditors BPK. (2) difference in the characteristics of audit competencies held by the auditor viewed from the experience and gender.
Sample research is BPK auditor in Jakarta and Semarang. Samples can be received and pro-cessed the data number of 186 respondents. Analysis tools using different test t-test. The resultsndemonstrate skills / competencies which non-technical characteristics of psychology (responsibil-ity) to be the first priority. Men prefer the responsibility (traits psychology) while women prefer the independent (decision strategy). Based on the obtained results that male gender prefers to think in a rational than women. While technical and non-technical competence did not differ between men and women. Respondents experienced and inexperienced differ only on the ability of thinking and strategic decision-making.
Keywords: characteristics of competence, experience, gender
Penulis: Indira Januarti
Kode Jurnal: jpakuntansidd120007
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