THE EFFECT OF SELF-EFFICACY AND OBEDIENCE PRESSURE ON AUDIT JUDGMENT BY USING TASK COMPLEXITY AND MORAL REASONING AS THE MODERATING VARIABLE.
Journal Title: International Journal of Advanced Research (IJAR) - Year 2018, Vol 6, Issue 10
Abstract
Ensuring that the implementation of good governance activities was necessary for functional supervision in the government that can be carried out by internal and external auditors. This study aims to provide a review of the determinant factors in influencing the audit judgment of the government\'s external auditor. As many as 58 auditors from the State Audit Board of the Republic of Indonesia Representative of Southeast Sulawesi Province were sampled in this study. Data collection using a questionnaire instrument. And data were analyzed using Moderated Regression Analysis (MRA). The results of this study showed that (1) self-efficacy has a significant effect on audit judgment, (2) the obedience pressure has a significant effect on audit judgment, (3) the task complexity moderates the relationship of self-efficacy on audit judgment, positive-signed regression coefficients that indicate that the task complexity strengthens the relationship of self-efficacy on audit judgment, (4) the task complexity moderates the relationship of obedience pressure on audit judgment. Positive-signed regression coefficients that indicate that the task complexity strengthens the relationship of obedience pressure on audit judgment, (5) Moral reasoning does not moderate the relationship of self-efficacy to audit judgment, and (6) Moral reasoning moderates the relationship of obedience pressure on audit judgment. The regression coefficient is negative, indicating that the existence of moral reasoning weakens the relationship of obedience pressure on audit judgment. Originality for this paper shows as: conduct a research about task complexity and moral reasoning of auditor external in governmental sector in producing the audit judgment especially in Southeast Sulawesi Province in Indonesia, and this research retest the research result from Jackman and Oldham (1980), Cohen et al. (2001), Jamilah et al. (2007), Iskandar and Sanusi (2011); Yuliani (2012); Sanusi et al. (2015); and Nursaid (2016). Based on these, researcher use model combination and quantitative approach.
Authors and Affiliations
Hasnidar . , Andi Kusumawati.
Keywords
Related Articles
- EP ID EP409416
- DOI 10.21474/IJAR01/7805
- Views 89
- Downloads 0
WOMEN CRIMINALS: A CASE STUDY OF FEROZEPUR CENTRAL JAIL.(PUNJAB) INDIA.
The Constitution of India guarantees equality to women and various laws have been enacted to protect and empower women. While some women have definitely benefited from these provisions, for the majority of poor and illit...
SUSTAINABILITYSTATUS OF MULTI DIMENSIONS OF BEEF-CATTLE DEVELOPMENT IN INTEGRATED AGRICULTURALAREAS IN BONE BOLANGO REGENCY, GORONTALO PROVINCE.
The purpose of this study is to analyze the sustainability index and status of integrated beef cattle-based agricultural areas in Bone Bolango Regency, Gorontalo Province in terms of five dimensions: ecological, technolo...
REVIEW ON HEALTH RELATED QUALITY OF LIFE (HRQOL) OF PATIENTS AFTER STROKE.
Health-related quality of life (HRQoL) is a multi-dimensional concept that includes domains related to physical, mental, emotional, and social functioning. It goes beyond direct measures of population health, life expect...
CRITICAL ANALYSIS ON DOSHIK VARIATIONS IN RAJO NIVRUTTI W.S.R TO MENOPAUSE.
The genesis of human life is housed in the body of female, with the very apt aphorism to ?Kshetra?, mentioned in the annals of Ayurvedic literature. Though the kshetra loses its fertility or the ability to bear further,...
SERUM IGF-1& URIC ACID IN PATIENTS WITH PARKINSONS DISEASE AND PARKINSON PLUS SYNDROME.
Background:Development of biomarkers in Parkinson?s disease (PD) and Parkinson Plus Syndrome (PPS) is still at an elementary stage. Recent studies have yielded conflicting results on the role of insulin like growth facto...