THE EFFECT OF SELF EFFICACY, GOAL ORIENTATION AND OBEDIENCE PRESSURE ON AUDIT JUDGMENT

Novi Darmayanti, Rindang Nur Anggraeni, Martha Suhardiyah, Judi Suharsono

Abstract


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.

Keywords : Audit Judgment, Self Efficacy, Goal Orientation and Obedience Pressure.


References


Abdullah, S. M. (2019). Social Cognitive Theory : A Bandura Thought Review published in 1982-2012. Psikodimensia, 18(1), 85–100. https://doi.org/10.24167/psidim.v18i1.1708

Arwinda Sari, K. G., Wirakusuma, M. G., & Ratnadi, N. M. D. (2018). Pengaruh Skeptisisme Profesional, Etika,TipeKepribadian,KompensasiDanPengalaman Pada Pendeteksian Kecuarngan. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 7(1),2956.https://doi.org/10.24843/eeb.208.v07.i01.p02

Aulia, A. (2020). Goal Setting Theory Vs Reinforcement Theory: in Ruh Perspective Theory. Prosiding Seminar Nasional Magister Psikologi 2012, 62–75. http://seminar.uad.ac.id/index.php/snmpuad/article/view/5702

Cahya, G. A. E., & Mukiwihando, R. (2020). The Effect of Goal Orientation, Self Efficacy, Obedience Pressure, and Task Complexity on Audit Judgment At Inspectorate General of the Ministry of Finance. Jurnal Manajemen KeuanganPublik,4(1),57–71. https://doi.org/10.31092/jmkp.v4i1.807

Chotimah, C., & Kartika, A. (2017). Pengaruh Tekanan Ketaatan, Gender, Kompleksitas Tugas, Independensi, Dan Pengalaman Auditor Terhadap Audit Judgment. Kajian Bisnis STIE Widya Wiwaha,27(1),63–74. https://doi.org/10.32477/jkb.v27i1.32

Dewi, P. P. (2018). Professional commitment, self-efficacy and ethical decision auditor. International Research Journal of Management, IT and Social Sciences, 5(6), 93–104. https://doi.org/10.21744/irjmis.v5n6.379

Fauziyah, N., & Darmayanti, N. (2021). The Influence of Audit Costs, Audit Engagement and Audit Rotation on Audit Quality. Journal of Auditing, Finance, and Forensic Accounting, 9(1),34–43. https://doi.org/10.21107/jaffa.v9i1.10228

Ghozali, Imam. “Aplikasi Analisis Multivariate dengan Program IBM SPSS 25 Edisi 9”. Semarang: Badan Penerbit Universitas Diponegoro. 2018.

Habiburrochman, H., Hidayat, W., & Heriyati, D. (2020). The impact of audit paradigm and obedience pressure on perceived audit judgment. Opcion, 36 (SpecialEdition27), 1184–1197.

Laksita, A. D., & Sukirno, S. (2019). Pengaruh Independensi, Akuntabilitas, Dan Objektivitas Terhadap Kualitas Audit. Nominal: Barometer Riset Akuntansi Dan Manajemen, 8(1), 31–46. https://doi.org/10.21831/nominal.v8i1.24497

Merawati, L. K., & Ariska, N. L. P. Y. (2018). Pengaruh Moral Reasoning, Skeptisisme Profesional Auditor, Tekanan Ketaatan dan Self-Efficacy Terhadap Kualitas Audit. ISSN: 2301-8879. Jurnal Kumpulan Riset Akuntansi, 10(1), 70–76. ejournal.warmadewa.ac.id/index.php/krisna

Muchtar, M., & Utama, P. (2020). Urgensi Audit Judgement Pada Post Clearance Audit. Jurnal Perspektif Bea Dan Cukai, 4(1), 1–19. https://doi.org/10.31092/jpbc.v4i1.76

Nurhuda, & Nurfadhilah. (2020). JEMMA | JURNAL OF ECONOMIC , MANAGEMENT , AND ACCOUNTING Pengaruh Due Professional Care dan Akuntabilitas Auditor terhadap Kualitas Audit. JEMMA JURNAL OF ECONOMIC, MANAGEMENT, AND ACCOUNTING, 3(4), 1–13.

Prihartono, P., Theresia, T., & Mayangsari, S. (2018). Pengaruh Integritas, Objektivitas, Dan Kompetensi Auditor Internal Terhadap Efektivitas Audit Internal Dengan Gaya Kepemimpinan Demokrasi Sebagai Variabel Moderasi Pada Inspektorat Jenderal Kementerian Dalam Negeri. Jurnal Magister Akuntansi Trisakti, 5(1), 63.https://doi.org/10.25105/jmat.v5i1.5077

Rumengan, V., Tinangon, J. J., & Pangerapan, S. (2018). Pengaruh Obedience Pressure Dan Self-Efficacy Terhadap Audit Judgement Pada Auditor Perwakilan Bpkp Provinsi Sulawesi Utara. Going Concern : Jurnal Riset Akuntansi, 13(02), 282–289. https://doi.org/10.32400/gc.13.02.19.201

Stefahny, P., & Amanah, L. (2017). Faktor-Faktor Yang Mempengaruhi Kualitas Audit. EBA Journal: Journal Economics, Bussines and Accounting, 5(1), 50–63. https://doi.org/10.32492/eba.v5i1.712

Suardikha, I. M. S., & Budiarta, K. (2017). Kemampuan Gender Memoderasi Pengaruh Self-Efficacy Dan Kompleksitas Tugas Pada Audit Judgment. Jurnal Ekonomi Dan Pariwisata, 12(2), 107–121.

Suputra, I. D. G., & Jati, I. K. (2020). OBEDIENCE PRESSURE AND AUDITOR SENIORITY MODERATE THE EFFECT OF TASK COMPLEXITY ON AUDIT JUDGMENT. Sout East Asia Journal Of Contemporary Business, Economic and Law, 22(1), 120–128.

Syafitri, H. D. (2018). Pengaruh self efficacy dan komitmen organisasi terhadap goal orientation karyawan pada pt. kerta rajasa raya kabupaten sidoarjo. Jurnal Ilmu Manajemen, 6(2), 9–16. https://jurnalmahasiswa.unesa.ac.id/index.php/jim/article/view/23314

Taman, A., Wijayanto, P. A., & Rachmawati, E. (2018). Kualitas Audit Auditor Internal Pemerintah: Kompetensi, Independensi Dan Profesionalisme. JURNAL AKUNTANSI, EKONOMI Dan MANAJEMEN BISNIS, 6(1), 74–83. https://doi.org/10.30871/jaemb.v6i1.813

Tumurang, D. O., Ilat, V., & Kalalo, M. Y. B. (2019). Pengaruh Self Efficacy, Kompleksitas Tugas Dan Keahlian Audit Terhadap Audit Judgment Auditor Pada Inspektorat Provinsi Sulawesi Utara. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 7(3), 3919–3928. https://doi.org/10.35794/emba.v7i3.24906

Zelamewani, N. K. R., & Suputra, I. D. G. D. (2021). The effect of obedience pressure, self-efficacy and complexity task on audit judgment. American Journal of Humanities and Social Sciences Research (AJHSSR), 5(1), 189–196.




DOI: https://doi.org/10.37403/financial.v8i1.361

Refbacks

  • There are currently no refbacks.


Copyright (c) 2022 FINANCIAL: JURNAL AKUNTANSI

Financial: Jurnal Akuntansi is indexed by:

  

PUBLISHER:

Program Studi Akuntansi, Sekolah Tinggi Ilmu Ekonomi Sultan Agung
Jalan Surabaya No 19, Telp (0622) 25626, Fax (0622) 21432
Pematangsiantar 21118 – Sumatera Utara, Indonesia
email: financial@stiesultanagung.ac.id

OAlogo

 Creative Commons License

Financial: Jurnal Akuntansi by STIE Sultan Agung is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.