The DETERMINATION OF AUDIT JUDGMENT: A STUDY ON BPK RI BALI REPRESENTATIVES

Analysis of the Determining Factors of Audit Decisions in the Context of Financial Audits

Authors

  • Ni Putu Juliastini Sekolah Tinggi Ilmu Sosial dan Ilmu Politik Wira Bhakti
  • I Komang Trisna Eka Putra Komang Sekolah Tinggi Ilmu Sosial dan Ilmu Politik Wira Bhakti

DOI:

https://doi.org/10.26486/akun.v10i1.4420

Abstract

This study aims to examine the influence of independence, professional ethics, time
pressure, task complexity, internal locus of control and external locus of control on audit
judgment. The sample used was 40 auditors obtained by the saturated sample method. The
analytical tool used is multiple linear regression analysis. The results of this study indicate
that the variables of independence, professional ethics, time pressure, and task complexity
do not affect audit judgment. Internal locus of control variables have a positive effect on
audit judgment, while external locus of control variables have a negative effect on audit
judgment.

References

Antoh, A., Sholihin, M., Sugiri, S., & Arifa, C. (2024). A perspective on the whistleblowing intention of internal auditors: an integrated ethical decision-making model. Cogent Business and Management, 11(1). https://doi.org/10.1080/23311975.2023.2292817

Ardhiani, M. R., & Latif, N. (2023). Locus Of Control Sebagai Penguat Peran Etika Profesi Dan Audit Judgment Dalam Meningkatkan Kredibilitas Akuntan Publik. Owner: Riset Dan Jurnal Akuntansi, 7, 3759–3770. https://doi.org/10.33395/owner.v7i4.1870

Azizah, N. D. J., & Pratono, R. (2020). Pengaruh Locus Of Control, Independensi, Kompleksitas Tugas, Dan Gender Terhadap Audit Judgement (Studi Empiris Pada Kantor Akuntan Publik di Surabaya). Liability, 2(1), 106–126. https://journal.uwks.ac.id/index.php/liability/article/view/881

Cheisviyanny, C., Dwita, S., & Helmy, H. (2019). Influence of locus of control and gender on professional judgment. Humanities and Social Sciences Reviews, 7(4), 477–487. https://doi.org/10.18510/hssr.2019.7464

Elina, J. F., & Darmastuti, D. (2024). Kualitas Proses Audit: Task Complexity Dan Locus Of Control Dengan Tabk Sebagai Moderasi. Jurnal Aplikasi Akuntansi, 9(1), 1–16. https://doi.org/10.29303/jaa.v9i1.417

Fawziah, I. N., Iqbal, S., & Trisno, S. (2023). The Role of Locus of Control in Moderating the Effect of Auditorâ€TMs Independence and Professional Skepticism on Audit Quality. The Indonesian Accounting Review, 13(2), 233–247. https://doi.org/10.14414/tiar.v13i2.3791

Halimatusyadiah, H., Ilyas, F., & Oktora, B. E. (2022). Pengaruh Skeptisme Profesional, Time Pressure, Locus of Control, Kecerdasan Emosional, dan Pengalaman Terhadap Kemampuan Auditor Mendeteksi Kecurangan. IJAB Indonesian Journal of Accounting and Business, 3(2), 100–115. https://doi.org/10.33019/ijab.v3i2.28

Hanum, Z., Rahmadana, M. F., & Nasution, M. A. P. E. (2024). The Impact of Auditor Competence and Auditor Experience on Audit Judgement, Mediated by Task Complexity, within Public Accounting Firms in the City of Medan. Journal of Law and Sustainable Development, 12(1), e1925. https://doi.org/10.55908/sdgs.v12i1.1925

Indriasih, D., Apit Sulistyowati, W., Studi Akuntansi, P., Ekonomi, F., Gunung Jati, U., & Barat, J. (2021). The Role of Ethical Orientation and Moral Intensity in Improving Ethical Decision of An Auditor. Jurnal ASET (Akuntansi Riset, 13(2), 185–196. https://doi.org/10.17509/jaset.v13i2

Kensa Lie, Ester Halawa, Jenny Zain, & Oky Syahputra. (2024). Pengaruh Locus of Control, Kompleksitas Tugas, Due Professional Care, dan Audit Tenure terhadap Audit Judgement pada Kantor Akuntan Publik di Wilayah Kota Medan. Reslaj: Religion Education Social Laa Roiba Journal, 6(4), 2783–2795. https://doi.org/10.47467/reslaj.v6i4.2133

Lestari et al. (2022). Dewan Redaksi Jurnal Riset Akuntansi & Komputerisasi Akuntansi Chife in Editor Pengaruh Pengetahuan Auditor , Pengalaman Auditor , Kompleksitas Tugas , Locus of Control , Tekanan Ketaatan dan Senioritas Auditor terhadap Audit Judgment. Pengaruh Pengetahuan Auditor, Pengalaman Auditor, Kompleksitas Tugas, Locus of Control, Tekanan Ketaatan Dan Senioritas Auditor Terhadap Audit Judgmen, 13,02(83).

Juliastini, N. P., & Putra, I. T. (2024). Determinasi Audit Judgement : Studi pada BPK RI Perwakilan Bali. JRAMB, 10(1).

Murtini, S., Babatunde, B. N., Wulandari, I., & Utomo, R. B. (2022). Determination of Audit Delay on Real Estate Property Companies in Indonesia During The Covid-19 Pandemics. JRAMB, 8(1), 103 - 109.

Putri, A. M., & Wulandari, I. (2023). Auditor Switching : Kajian Atas Implikasi Financial Distress dan Opini Audit. Jurnal Riset Akuntansi dan Auditing, 10(3), 45 - 58.

Putri Anisa, A., & Hendrawan, A. (2023). Copyright © 2022. In International Journal of Economics (Vol. 6, Issue 2).

Robi Nugraha, M., Setiowati, N. E., & Widagdo, R. (2024). Pengalaman Auditor, Independensi, Locus of Control, dan Audit Judgment pada Auditor Internal Inspektorat Kabupaten Cirebon. In Journal of Sharia Accounting and Tax (Vol. 2, Issue 1).

Santos, C., & Cunha, P. (2021). Influence of Trust, Time Pressure and Complexity Factors in Judgment and Decision-Making in Auditing. Brazilian Business Review, 18(6), 605–623. https://doi.org/10.15728/bbr.2021.18.6.1

Tinggi, S., Ekonomi, I., Sibolga, A.-W., & Kertarajasa, A. Y. (2023). Meta Analisis: Kualitas audit berdasarkan persepsi auditor eksternal Indonesia Periode 2007-2022. Jurnal Ekonomi & Ekonomi Syariah, 6(1). https://doi.org/10.36778/jesya.v6i1.1157

Widiantari, N. K. S., Rustiarini, N. W., & Dewi, N. P. S. (2022). Pengaruh Locus Of Control, Self Esteem, Skeptisme, Ethical Sensitivity, Dan Self Efficacy Terhadap Audit Judgment Pada Kantor Akuntan Publik Di Bali. Jurnal KARMA, 2(1), 2158–2169.

Yuhan, E. (2022). Pengaruh Due Professional Care, Independensi, Pengalaman Auditor Dan Kompetensi Auditor Terhadap Kualitas Audit Dengan Locus Of Control Internal Sebagai Variabel Moderasi. Parsimonia - Jurnal Ekonomi Dan Bisnis, 9(2), 1–19. https://doi.org/10.33479/parsimonia.v9i2.601

Zhao, M., Li, Y., & Lu, J. (2022). The effect of audit team’s emotional intelligence on reduced audit quality behavior in audit firms: Considering the mediating effect of team trust and the moderating effect of knowledge sharing. Frontiers in Psychology, 13. https://doi.org/10.3389/fpsyg.2022.1082889

Downloads

Published

2024-05-30

Issue

Vol. 10 No. 1: Mei 2024

Section

Jurnal Riset Akuntansi Mercu Buana (JRAMB)

License

Copyright (c) 2024 Ni Putu Juliastini, I Komang Trisna Eka Putra Komang

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Authors who publish with (JRAMB) Jurnal Riset Akuntansi Mercu Buana agree to the following terms:

Authors retain copyright and grant the JRAMB right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC BY-SA 4.0) that allows others to share (copy and redistribute the material in any medium or format) and adapt (remix, transform, and build upon the material) the work for any purpose, even commercially with an acknowledgement of the work's authorship and initial publication in JRAMB. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in JRAMB.

Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).

Â