DETERMINASI AUDIT JUDGMENT: STUDI PADA BPK RI PERWAKILAN BALI
Analisis Faktor-faktor Penentu Keputusan Audit dalam Konteks Pemeriksaan Keuangan
DOI:
https://doi.org/10.26486/akun.v10i1.4420Abstrak
Penelitian ini bertujuan untuk menguji pengaruh independensi, etika profesi, tekanan waktu, kompleksitas tugas, locus of control internal, dan locus of control eksternal terhadap audit judgement. Sampel penelitian terdiri dari 40 auditor yang diperoleh melalui metode sampel jenuh, dengan analisis data menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa independensi, etika profesi, tekanan waktu, dan kompleksitas tugas tidak memiliki pengaruh signifikan terhadap audit judgement. Sebaliknya, locus of control internal memiliki pengaruh positif, sedangkan locus of control eksternal berpengaruh negatif terhadap audit judgement. Penelitian ini memberikan kontribusi teoretis dengan memperkaya literatur tentang pengaruh faktor psikologis terhadap pengambilan keputusan auditor, khususnya dalam konteks locus of control yang masih jarang diteliti secara mendalam. Secara praktis, temuan ini memberikan panduan bagi organisasi dalam merancang program pengembangan auditor yang menitikberatkan pada penguatan locus of control internal untuk meningkatkan kualitas audit judgement. Selain itu, identifikasi dampak negatif locus of control eksternal memberikan dasar bagi organisasi untuk memperkuat pengawasan dan pembinaan auditor guna meminimalkan pengaruh negatif terhadap kualitas audit. Penelitian ini juga relevan bagi regulator dan institusi pendidikan dalam menyusun kebijakan serta kurikulum yang adaptif terhadap tantangan psikologis auditor, sehingga mendukung peningkatan standar profesional secara keseluruhan.
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