Urgensi Audit Judgement Pada Post Clearance Audit

Muchtar, Masruri; Utama, Prasetya Ajie

doi:10.31092/jpbc.v4i1.760

Cited by 3 publications

(3 citation statements)

References 11 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Bandura (1986) telah mengemukakan bahwa teori kognitif sosial (social cognitive theory) yaitu memiliki arti bahwa manusia tidak dibekali dengan pengenalan bawaan sejak lahir, tetapi semua yang di capai perilaku dasar dari bawaan lahir, sehingga dapat terbentuknya perilaku yang dimilikinya berasal dari adanya pembelajaran, yang berasal dari kemampuan berfikir dan mengatur tingkah laku (Abdullah, 2019). Teori kognitif sosial telah menjelaskan bahwa terkait dengan kerangka berfikir untuk bisa memperkirakan, memahami, dan bisa tanggungjawab atas kebiasaan yang dilakukan seseorang terhadap kehidupannya (Muchtar & Utama, 2020).…”

Section: Teori Kognitif Sosial (Social Cognitive Theory)unclassified

The Effect of Self Efficacy, Goal Orientation and Obedience Pressure on Audit Judgment

et al. 2022

View full text Add to dashboard Cite

This study aims to determine how much influence Self Efficacy, Goal Orientation and Obedience Pressure have on Audit Judgment. The population in this study is the Inspectorate of Lamongan Bojonegoro Regency. The sampling method used in this research is saturated sampling. Data collection techniques in this study by distributing questionnaires to respondents. The questionnaires distributed were 50 questionnaires with a rate of 46 questionnaires or 92% of the total questionnaires sent. The data were analyzed using the multiple linear regression method and processed with the SPSS Version 25 program. Based on the results of the study, it was concluded that Self Efficacy, Goal Orientation partially had a positive and significant effect on auditor quality, but Obedience Pressure variable had no significant effect on auditor quality. Self Efficacy, Goal Orientation and Obedience Pressure simultaneously have a positive influence on Audit Judgment.

show abstract

Section: Teori Kognitif Sosial (Social Cognitive Theory)unclassified

The Effect of Self Efficacy, Goal Orientation and Obedience Pressure on Audit Judgment

et al. 2022

View full text Add to dashboard Cite

show abstract

“…Quality audits maintain public trust, as supported by the statement of Bonner and Lewis (1990) in Septiaji and Hasymi (2021), where auditor judgment is one of the critical elements obtained from audit assignments to determine quality. Furthermore, according to Muchtar and Utama (2020), the accuracy of auditor judgments can significantly impact audit quality. Puspawardani and Pseudo (2022) define audit judgment as the auditor's observations or opinions in response to evidence that affects decision-making and research in oversight.…”

Section: Introductionmentioning

confidence: 99%

The Influence of Time Budget Pressure, Auditor Experience, and Auditor Competence on Audit Judgment

Hendar,

Harahap

2023

kajian_akuntansi

View full text Add to dashboard Cite

This research aims to analyze the factors that can influence the audit judgments produced by auditors. These factors are time budget pressure, auditor experience, and auditor competence toward audit judgment. The operationalization of variables uses the independent variables of time budget pressure, auditor experience, and auditor competence. Furthermore, the dependent variable is audit judgment. In this research, primary data is used, and data collection instruments involve distributing questionnaires directly using paper media. The population for this study is active internal auditors registered in the Inspectorate of West Java Province, serving as team coordinators, senior team leaders, junior team leaders, senior team members, and junior team members. The entire population, which involves 40 auditors, is used as a sample using the Saturation Sampling technique, and the data analysis technique employed is Multiple Regression using Microsoft Excel STAT97 and Statistical Program from Society Science (SPSS) 23. The research findings indicate that, partially, time and budget pressure do not significantly affect audit judgment due to the obtained results being somewhat insignificant. However, both auditor experience and auditor competence significantly influence audit judgment. Keywords: Auditor Competence, Auditor Experience, Audit Judgmen, Time Budget Pressure.

show abstract

“…Furthermore, Mohd Sanusi et al, (2018) stated that Audit Judgment helps understand the control risk, risks related to an audit process, select and conduct proper testing, and decide the items worth reporting. Hence, an auditor needs to possess the ability to make quality audit judgment (Muchtar & Utama, 2020).…”

Section: Introductionmentioning

confidence: 99%

Professional Skepticism in Moderating the Relationship between Auditors’ Knowledge, Obedience Pressure, and Auditors’ Experience on Audit Judgment

Sumartono

2022

JASET

View full text Add to dashboard Cite

This study analyzed the role of professional skepticism in moderating the relationship between auditors’ knowledge, obedience pressure, and auditors’ experience on audit judgment. The population in this study included all government internal auditors at BPKP Papua Province Representatives. Purposive sampling technique was employed to select 79 samples based on these following criteria: government internal auditors who possessed Functional Auditor certification, and government internal auditors who have performed auditing. Data were collected using questionnaire containing 29 statement items and were measured using a Likert scale. Moderated regression analysis (MRA) method was performed to analyze the data. The results showed that Auditors’ knowledge, Obedience Pressure, and Auditors’ experience had a significant positive influences on Audit Judgment, and Professional Skepticism moderated the influence of Auditors’ knowledge, Obedience Pressure, Auditors’ experience on Audit Judgment. Therefore, the improvement of internal auditors’ professional responsibility in the form of Audit Judgment should take into account the role of Professional Skepticism. This study only used closed statements in the questionnaires. Thus, future researchers are recommended to use the combination of the of both open-ended and closed ended statements

show abstract

Urgensi Audit Judgement Pada Post Clearance Audit

Cited by 3 publications

References 11 publications

The Effect of Self Efficacy, Goal Orientation and Obedience Pressure on Audit Judgment

The Effect of Self Efficacy, Goal Orientation and Obedience Pressure on Audit Judgment

The Influence of Time Budget Pressure, Auditor Experience, and Auditor Competence on Audit Judgment

Professional Skepticism in Moderating the Relationship between Auditors’ Knowledge, Obedience Pressure, and Auditors’ Experience on Audit Judgment

Contact Info

Product

Resources

About