Pengaruh Tekanan Ketaatan, Pengetahuan, Dan Pengalaman Auditor Terhadap Audit Judgment

Tampubolon, Lambok DR

doi:10.21107/infestasi.v14i2.4870

Cited by 4 publications

(5 citation statements)

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“…When the difference in expectations occurs, the auditor will pressure the auditor to equalize expectations to arise between the auditor and the entity. This study's results support the results (Tampubolon, 2018;Putri, 2018), finding that compliance pressure has a positive and significant effect on audit judgment. Pertiwi & Budiartha (2017) the higher the auditor's compliance pressure, the less precise the audit assessment will be.…”

Section: Discussionsupporting

confidence: 89%

“…Obedience pressure in the form of pressure from the agency and pressure from superiors can also affect the auditor's judgment. The research results by (Tampubolon, 2018;Putri, 2018) found that compliance pressure has a positive and significant effect on audit judgment. Pertiwi & Budiartha (2017) found that the higher the auditor's compliance pressure, the less precise the audit assessment will be.…”

Section: Introduction 12mentioning

confidence: 99%

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Several Factors Affecting Audit Judgment with Moral Reasoning Moderation

Rustan

2021

ATESTASI

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The purpose of this study is to analyze and examine the effect on audit judgment of self-efficacy, obedience pressure, and moral reasoning. The purpose of this study is to analyze and examine the relationship between self-efficacy and obedience pressure using audit judgment as a moderator. The study population consisted of auditors employed by BPK RI Representatives in South Sulawesi Province who had audited local government financial reports for a period of more than five years. The total population is 52 auditors, and because the population is less than 100, the sample is determined using the census method. We gathered data for this study by sending questionnaires to all respondents. The Partial Least Squares (PLS) method was used to analyze the data. The findings indicated that self-efficacy, obedience, and moral reasoning all influenced audit judgment positively and significantly. Additionally, moral reasoning is incapable of moderating the relationship between self-efficacy and audit judgment; similarly, the moral sense is incapable of moderating the relationship between compliance pressure and audit judgment.

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Section: Discussionsupporting

confidence: 89%

Section: Introduction 12mentioning

confidence: 99%

Several Factors Affecting Audit Judgment with Moral Reasoning Moderation

Rustan

2021

ATESTASI

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“…Pada dasarnya seorang auditor harus mempunyai pengetahuan mengenai prinsip akuntansi, standar auditing serta industri klien yang didapat dari pendidikan formal, pengalaman, praktek audit dan pelatihan (Dethan, 2016;Sukmawati & Faisal, 2015). Pengetahuan seorang auditor menjadi kunci penting dalam membentuk suatu keputusan, disamping itu seorang auditor yang sanggup mengembangkan pengetahuan akan mengantongi wawasan yang sangat luas dalam dunia praktik akuntansi dan menguasai teknik audit dalam pembuatan judgment (Tampubolon, 2018). Pengetahuan yang terus dikembangkan dapat meningkatkan pemahaman intelektual yang baik dalam menyelesaikan tugas secara efektif dan menjadi kunci dalam pengambilan keputusan audit (Yendrawati & Mukti, 2015).…”

Section: Modal Manusiaunclassified

Pengaruh Modal Manusia dan Pengembangannya terhadap Kinerja Auditor Kementerian Kelautan dan Perikanan

Septina Suyanti,

Muljono,

Vitayala S.Hubeis

2024

JMO

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Auditors are internal supervisors whose role is to provide assurance and consultation so that the Ministry of Marine Affairs and Fisheries' programs, activities and budgets are carried out transparently and accountable. Good auditor performance can improve organizational performance and encourage the implementation of good governance. This study aims to analyze the characteristics of human capital and human capital development that affect the performance of auditors of the Ministry of Marine Affairs and Fisheries. The sampling technique uses non probability sampling. The type of non probability sampling used in this study is saturated sampling where all respondents are used as examples. The data were analyzed with descriptive statistics and Structural Equation Modeling Partial Least Square (SEM-PLS) analysis by first testing the questionnaire through validity and reliability tests. The results showed that auditor performance is not influenced by human capital development but has a significant important role for human capital. Human capital development indicators that are best reflected in a row are on-the-job training, career support and off-the-job training. Good human capital plays an important role for auditors in meeting work quantity, time and quality targets. This study also found that human capital can mediate the effect of human capital development on auditor performance. Knowledge, experience, professional proficiency and personality traits are important human capital indicators in this study.

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“…Pengajuan dari atasan dapat berupa anggaran waktu, tenggat waktu, dan justifikasi untuk melakukan penilaian. Sementara itu, tekanan dari klien, seperti tekanan pribadi, emosional atau keuangan, dapat mengurangi independensi auditor dan mempengaruhi kualitas audit dan penilaian auditor [13].…”

Section: Tekanan Ketaatanunclassified

Audit Judgment Di Masa Pandemi Covid-19

Agustiawan

Suci

Fauziah

et al. 2022

jakb

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Penelitian ini bertujuan untuk mengetahui pengaruh tekanan ketaatan, tekanan anggaran waktu, pengalaman auditor dan ketidakjelasan peran terhadap audit judgement dimasa pandemi COVID-19. Jenis penelitian kuantitatif dengan populasi adalah seluruh auditor yang bekerja pada Kantor Akuntan Publik di Kota Pekanbaru. Pengumpulan data dilakukan dengan cara menyebarkan survei dengan menggunakan metode pengambilan sampel yang menggunakan expedient sampling. Metode analisis data yang digunakan adalah regresi berganda. Hasil menunjukkan bahwa tekanan kepatuhan, tekanan anggaran waktu, pengalaman auditor, dan ambiguitas peran memiliki nilai signifikan 0,05 berarti bahwa tekanan kepatuhan, tekanan anggaran waktu, pengalaman auditor, dan ambiguitas peran mempengaruhi keputusan audit selama pandemi COVID 19. Kata kunci: Audit Judgment, Tekanan Ketaatan, Tekanan Anggaran Waktu, Pengalaman Auditor, Role Ambiguity

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Pengaruh Tekanan Ketaatan, Pengetahuan, Dan Pengalaman Auditor Terhadap Audit Judgment

Cited by 4 publications

References 0 publications

Several Factors Affecting Audit Judgment with Moral Reasoning Moderation

Several Factors Affecting Audit Judgment with Moral Reasoning Moderation

Pengaruh Modal Manusia dan Pengembangannya terhadap Kinerja Auditor Kementerian Kelautan dan Perikanan

Audit Judgment Di Masa Pandemi Covid-19

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