Audit Judgment Memediasi Locus of Control dan Perilaku Etis Auditor Berdimensi Spiritual pada Kualitas Audit
Abstract
This study aims to examine the effect of Locus of Control and ethical behavior based on Tat Twam Asi, Tri Kaya Parusudha and Karmaphala on Audit Quality, as well as to examine the role of Audit Judgment in mediating the effect of Locus of Control, ethical behavior based on Tat Twam Asi, Tri Kaya Parusudha and Karmaphala on audit quality. The study was conducted at the Public Accounting Firm (KAP) in Bali Province using primary data obtained from questionnaires. The method of determining the sample using the saturated sample technique with respondents obtained as many as 45 auditors. The data analysis technique used is path analysis test. The results showed that Locus of control, ethical behavior based on Tat Twam Asi, Tri Kaya Parisudha, Karmaphala and Audit Judgment each had a significant positive effect on Audit Quality. Audit judgment is able to mediate the influence of Locus of control, ethical behavior based on Tat Twam Asi, Tri Kaya Parisudha, Karmaphala on audit quality.
Keywords: Locus of control; Ethical Behavior; Audit Judgment; Audit Quality.
Downloads
Download data is not yet available.
References
Ahyani, N., Respati, N. W., & Chairina, C. (2015). Pengaruh Locus Of Control, Kompetensi, Dan Kompleksitas Tugas Terhadap Audit Judgment (Studi Empiris Pada Auditor Eksternal Pada Kap Wilayah Jakarta). Jurnal Sains Akuntansi Indonesia, 2(1), 1–12. https://ppjp.ulm.ac.id/journal/index.php/jsai/article/view/3795
Ajzen, I. (1985). From Intentions to Actions: A Theory pf Planned Behavior”. In J. Kuhl and J. Beckman (Eds.). Heidelberg: Springer.
Aksiana, I. B. W., & Sujana, I. K. (2019). Effect of Risk Preference, Professional Domination, Information, and Professional Relationship on Ethical Decision Making of Tax Consultants. International Research Journal of Management, IT and Social Sciences, 6(4), 174–179. https://doi.org/10.21744/irjmis.v6n4.675
Apriyani, D., & Setiawan, T. (2017). Pengaruh Time Budget Pressure Terhadap Dysfunctional Audit Behavior Dengan Dimoderasi Locus Of Control (Studi Empiris pada Kantor Akuntan Publik di DKI Jakarta). Balance : Jurnal Akuntansi, Auditing Dan Keuangan, 14(2), 128–144.
Aryawati, N. P. A., Aryawati, N. M. C., Suryosumunar, J. A. Z., & Astarini, D. O. A. O. (2021). Analisis Perilaku Etis Auditor Dengan Perspektif Filosofi Tri Kaya Parisudha. Sophia Dharma: Jurnal Filsafat, Agama Hindu, Dan Masyarakat, 4(2), 44–54. https://e-journal.iahn-gdepudja.ac.id/index.php/SD/article/view/393
Bertens, K. (1994). Etika. Jakarta : Gramedia Pustaka Utama.
Chrisdinawidanty, Z. N., Tugiman, H., & Muslih, M. (2016). Pengaruh Etika Auditor Dan Fee Audit Terhadap Kualitas Audit (Studi Kasus Pada Kantor Akuntan Publik Di Bandung). EProceedings of Management, 3466–3474. https://openlibrarypublications.telkomuniversity.ac.id/index.php/management/article/view/3395
Desak Putu Rika, Y., Wayan, S. I., Maria Mediatrix Ratna, S., & Ni Ketut, R. (2019). Effect of Locus of Control and Task Complexity in Audit Judgement with Philosophy “Tri Kaya Parisudha” as a Moderation Variable. International Journal of Sciences: Basic and Applied Research (IJSBAR) International Journal of Sciences: Basic and Applied Research, 47(2), 96–108.
Dewi, I. G. P. E. R. (2019). Filosofi Tri Kaya Parisudha Memoderasi Pengaruh Equity Sensitivity Dan Ethical Sensitivity Pada Perilaku Etis Auditor Badan Pemeriksa Keuangan Perwakilan Provinsi Bali. Jurnal Penjaminan Mutu, 5(1), 43–56. https://doi.org/10.25078/JPM.V5I1.758
Haryanto. (2012). Debiasing Audit Judgment : Akuntabilitas Dan Tipe Pembuat Keputusan. Jurnal Ilmiah Akuntansi Dan Humanika, 2(1), 1–25. https://doi.org/10.23887/jinah.v2i1.559
Hasanah, E. (2019). Perkembangan Moral Siswa Sekolah Dasar Berdasarkan Teori Kohlberg. JIPSINDO (Jurnal Pendidikan Ilmu Pengetahuan Sosial Indonesia), 6(2), 131–145. https://doi.org/10.21831/jipsindo.v6i2.28400
Heider, F. (1958). The Psychology of Interpersonal Relations. London: Lawrence Erlabaum Associates.
Herawati, T., & Selfia, S. S. (2019). Tinjauan Indikator Kualitas Audit. Prosiding FRIMA (Festival Riset Ilmiah Manajemen Dan Akuntansi), 2, 121–126.
Hogarth, R. M., & Einhorn, H. J. (1992). Order Effects In Belief Updating: The Belief Adjustment Model. Cognitive Psychology, 24(1), 1–55. https://doi.org/10.1016/0010-0285(92)90002-J
Ismunawan, I., & Triyanto, E. (2020). Faktor-Faktor Penentu Audit Judgement Pada Kantor Akuntan Publik (Kap Di Surakarta Dan Yogyakarta). Jurnal Akuntansi Dan Pajak, 20(2). https://doi.org/10.29040/jap.v20i2.722
Jamilah, S., Fanani, Z., & Chandrarin, G. (2007). Pengaruh Gender, Tekanan Ketaatan, Dan Kompleksitas Tugas Terhadap Audit Judgment. Simposium Nasional Akuntansi X Unhas Makasar, 1–30.
Lefcourt, H. M. (1978). The Multidimensional-Multiattributional Causality Scale: The Development of a Goal Specific Locus of Control Scale. ERIC. https://eric.ed.gov/?id=ED171737
Martini, N. P. R., & Sanjaya, I. K. P. W. (2021). The Philosophy Of Tri Kaya Parisudha Towards Auditor Pressure Phenomenon Of Audit Procedure Stopping. International Journal of Environmental, Sustainability, and Social Science, 2(2), 71–78. https://doi.org/10.38142/ijesss.v2i2.74
Maryastini, D. P. P., Purnamawati, I. G. A., & Wahyuni, M. A. (2020). Pencegahan Kecurangan Pada APBDES Dengan Penerapan Konsep Hukum Karma Phala. VJRA, 9(1), 35–43. https://doi.org/10.23887/vjra.v9i1.24825
Masdiantini, P. R., Devi, S., & Putra, I. N. Y. (2020). Ethics of Tax Education Profession in the Perspective of Tri Kaya Parisudha: An Experimental Approach.
Muliati, N. K., Yuniasih, N. W., & Putra, P. D. S. (2021). Pengaruh Whistleblowing Dan Penerapan Hukum Karma Phala Pada Pencegahan Kecurangan Di LPD Se-Kota Denpasar. Jurnal Riset Akuntansi, 11(2), 243–255. https://e-journal.unmas.ac.id/index.php/juara/article/view/2836
Munidewi, I. A. B. (2017). Akuntabilitas dalam Perspektif Ajaran Karma Phala Sebagai Pedoman Untuk Membangun Karakter Auditor. Jurnal Ilmiah Akuntansi Dan Bisnis, 12(1), 54–64. https://doi.org/10.24843/jiab.2017.v12.i01.p07
Muttiwijaya, G. T. P., & Ariyanto, D. (2019). Pengaruh Self Efficacy, Skeptisisme Profesional, Independensi, dan Kompleksitas TugasTerhadap Audit Judgment. E-Jurnal Akuntansi Universitas Udayana, 27(2), 1290–1315. https://doi.org/10.24843/eja.2019.v27.i02.p17
Novianti, K. P. D. (2019). Pengaruh Pengalaman Auditor, Profesionalisme, Dan Independensi Terhadap Ketepatan Pemberian Opini Audit Dengan Audit Judgement Sebagai Variabel Moderating. BAJ (Behavioral Accounting Journal, 2(2), 169–180. http://baj.upnjatim.ac.id/index.php/baj/article/view/47
Nugraha, A. S., & Suryandari, D. (2018). Accounting Analysis Journal The Effect of Experience to The Accuracy of Giving Opinion with Audit Expertise, Professional Skeptisism, Audit Judgment as Mediators. Accounting Analysis Journal, 7(1), 61–69. https://doi.org/10.15294/aaj.v5i3.18251
Nugrahaningsih, P. (2005). Analisis Perbedaan Perilaku Etis Auditor di KAP dalam Etika Profesi (Studi Terhadap Peran Faktor-faktor Individual: Locus of Control, Lama Pengalaman Kerja, Gender dan Equity Sensitivity). SNA VIII Solo, 617–630.
Okleshen, M., & Hoyt, R. (1996). A Cross Cultural Comparison of Ethical Perspectives and Decision Approaches of Business Students: United States of America Versus New Zealand. Journal of Business Ethics, 15(5), 537–549. https://www.jstor.org/stable/25072777
Paranoan, N., & Totanan, C. (2018). Akuntabilitas Berbasis Karma. Jurnal Ilmiah Akuntansi Dan Bisnis, 13(2), 161–172. https://doi.org/10.24843/JIAB.2018.v13.i02.p09
Poluan, M. C., Sondakh, J. J., & Karamoy, H. (2016). Pengaruh Locus Of Control, Self Esteem, Equity Sensitivity Auditor Internal Terhadap Kualitas Audit Dengan Gender Sebagai Variabel Mediasi. Jurnal Riset Akuntansi Dan Auditing “Goodwill,” 7(1), 43–55. https://doi.org/10.35800/jjs.v7i1.12739
Pramesti, D. P. P., & Rasmini, N. K. (2016). Pengaruh Locus Of Control, Integritas, Due Profesional Care Dan Keahlian Audit Pada Kualitas Audit. E-Jurnal Akuntansi Universitas Udayana, 17(2), 968–995. https://ojs.unud.ac.id/index.php/Akuntansi/article/download/19873/16022
Pramono, O., & Mustikawati, R. I. (2016). Pengaruh Locus of control, Due professional care dan Integritas Terhadap Kualitas Audit (Studi Empiris pada Kantor Akuntan Publik Di Daerah Istimewa Yogyakarta). Jurnal Profita Edisi 5, 5, 1–15. https://adoc.pub/download/rr-indah-mustikawati-staf-pengajar-prodi-akuntansi-universit.html
Purnamawati, I. G. A., & Adnyani, N. K. K. S. (2019). Peran Komitmen, Kompetensi, Dan Spiritualitas Dalam Pengelolaan Dana Desa. Jurnal Akuntansi Multiparadigma, 10(2), 227–240. https://doi.org/10.18202/jamal.2019.08.10013
Putri, P. Y. A. (2021). Tat Twam Asi and Derrida’s Differance for a Greener Accounting. International Journal of Religious and Cultural Studies, 3(1). https://doi.org/10.34199/ijracs.2021.04.05
Raiyani, N. L. K. P., & Saputra, I. D. G. D. (2014). Pengaruh Kompetensi, Kompleksitas Tugas, Dan Locus Of Control Terhadap Audit Judgment. E-Jurnal Akuntansi Universitas Udayana, 6(3), 429–438. https://ojs.unud.ac.id/index.php/Akuntansi/article/view/8335
Rasmini, N. K., & Wirakusuma, M. G. (2016). Pengaruh Audit Tenure Dan Locus Of Control Pada Kualitas Audit Dengan Pengalaman Kerja Sebagai Variabel Pemoderasi. Jurnal Ilmiah Manajemen & Akuntansi, 22(2), 122–141.
Rika, Y. D. P., Suartana, I. W., Sari, M. M. R., & Rasmini, N. K. (2019). Effect of Locus of Control and Task Complexity in Audit Judgement with Philosophy “Tri Kaya Parisudha” as a Moderation Variable. International Journal of Sciences: Basic and Applied Research (IJSBAR) International Journal of Sciences: Basic and Applied Research, 47(2), 96–108.
Robbins, S. P., & Judge, T. A. (2007). Organizational Behavior 12th Edition. Pearson International Edition: New Jersey.
Rochman, M. N., Andini, R., Oemar, A., Ekonomika, F., Bisnis, D., & Akuntansi, J. (2016). Pengaruh Time Pressure, Resiko Audit, Materialitas, Prosedur Review Dan Kontrol Kualitas, Locus Of Control Serta Komitmen Profesional Terhadap Penghentian Prematur Atas Prosedur Audit (Studi Empiris Pada KAP Semarang). Journal Of Accounting, 2(2), 1–19. http://jurnal.unpand.ac.id/index.php/AKS/article/view/602
Rosalina, P. D. (2017). The Implementation Of Hindu Philosophy “Tri Kaya Parisudha” For Sustainable Tourism In Munduk Village, North Bali. Jurnal Magister Pariwisata (JUMPA), 03(02), 223–237. https://doi.org/10.24843/JUMPA.2017.v03.i02.p02
Rotter, J. B. (1966). Generalized Expectancies For Internal Versus External Control Of Reinforcement. Psychological Monographs: General and Applied, 80(1), 1–28. https://doi.org/10.1037/h0092976
Sari, A. R. (2017). Pengaruh Independensi Dan Situasi Audit Terhadap Ketepatan Pemberian Opini Audit Dengan Fee Audit Sebagai Variabel Moderating (Studi Kasus Pada Kap Di Jakarta Timur). Jurnal Akuntansi Manajerial, 2(1), 50–62.
Simbolon, D. (2020). Analisis Peranan Sifat Machiavellian Dan Locus Of Control Terhadap Perilaku Etis Auditor (Studi Empiris Pada Kantor Akuntan Publik di Jakarta) [Universitas Atma Jaya Yogyakarta]. http://e-journal.uajy.ac.id/22632/
Sudarma, I. M., & Darmayasa, I. N. (2018). The Philosophy Of Tat Twam Asi: The Foundation Of Consciousness Regarding Post-Tax Amnesty (Cases In Indonesia). Regular Issue, 1(2), 154–160. https://doi.org/10.32770/jbfem.vol1153-160
Sujana, E., & Saputra, K. A. K. (2020). Fraud detection and prevention methods: Inspector’s auditor’s perception in Bali. Journal of Advanced Research in Dynamical and Control Systems, 12(4), 8–16. https://doi.org/10.5373/JARDCS/V12I4/20201413
Sujarwo. (2020). Menguji Determinasi Karakteristik Auditor Atas Kualitas Audit. Scientific Journal Of Reflection: Economic, Accounting, Management And Business, 3(2), 211–220. https://doi.org/10.37481/sjr.v3i2.197
Suputra, I. D. G. D., & Supadmi, N. L. (2021). The Effect Of Perception Values Of Karma Phala And Psychological Costs On Hotel Tax Deposition Compliance. Journal of Accounting Finance and Auditing Studies (JAFAS), 7(4), 23–49. https://doi.org/10.32602/jafas.2021.032
Suryandari, N. N. A., Endiana, I. D. M., Susandya, A. A. B. A., & Apriada, K. (2021). The Role Of Employee Ethical Behavior And Organizational Culture In Preventing Fraud At The LPD. Palarch’s Journal Of Archaeology Of Egypt/Egyptology, 18(8), 916–929. https://archives.palarch.nl/index.php/jae/article/view/8780
Suryawan, I. A. J. (2021). Peran Pendidikan Agama Hindu Dalam Pengembangan Sumber Daya Manusia Yang Berkualitas. Purwadita: Jurnal Agama Dan Budaya, 5(1), 15–24.
Susilawati, M., Ludigdo, U., Irianto, G., & Baridwan, Z. (2016). Frame Value of Strategic Management Accounting Based on The Balance of Tri Kaya Parisudha. GATR Accounting and Finance Review, 1(1), 66–75. https://doi.org/10.35609/afr.2016.1.1(9)
Suwantari, Y. P., & Adi, Y. K. I. (2020). Pengaruh Locus Of Control, Pengalaman, Skeptisme Profesional, Dan Time Budget Pressure Terhadap Kualitas Audit Pada Kantor Akuntan Publik Di Bali. Journal Research Accounting, 02(1), 66–82.
Swardhana, G. M. (2015). Kebijakan Kriminal Dalam Penanggulangan Tindak Pidana Dan Kenakalan Siswa SMA : Suatu Kajian Tentang Penerapan Teori Kontrol Sosial Dan Kearifan Lokal Di Bali. Jurnal Magister Hukum Udayana (Udayana Master Law Journal), 4(1), 28–47.
Widyakusuma, A., Sudarma, M., & Roekhudin. (2019). The Effect of Professionalism and Experience on Audit Judgment with Task Complexity as a Moderating Variable. Comparative Study of Post-Marriage Nationality Of Women in Legal Systems of Different Countries International Journal of Multicultural and Multireligious Understanding, 6(2), 97–112. https://doi.org/10.18415/ijmmu.v6i2.644666
Woodbine, G. P. (2009). Does Religiosity Influence Ethical Sensitivity? An Investigation on Malaysia Future Accountants. Malaysian Accounting Review, 8, 17–41.
Yeni, D. P. R., Suartana, I. W., Sari, M. M. R., & Rasmini, N. K. (2019). Effect of Locus of Control and Task Complexity in Audit Judgement with Philosophy “Tri Kaya Parisudha” as a Moderation Variable. International Journal of Sciences: Basic and Applied Research (IJSBAR) International Journal of Sciences: Basic and Applied Research, 47(2), 96–108.
Yulianti, M. (2017). Pengaruh Perilaku Disfungsional Auditor Terhadap Kualitas Audit Di Kantor Akuntan Publik Di DKI Jakarta. Universitas Katolik Atmajaya.
Ajzen, I. (1985). From Intentions to Actions: A Theory pf Planned Behavior”. In J. Kuhl and J. Beckman (Eds.). Heidelberg: Springer.
Aksiana, I. B. W., & Sujana, I. K. (2019). Effect of Risk Preference, Professional Domination, Information, and Professional Relationship on Ethical Decision Making of Tax Consultants. International Research Journal of Management, IT and Social Sciences, 6(4), 174–179. https://doi.org/10.21744/irjmis.v6n4.675
Apriyani, D., & Setiawan, T. (2017). Pengaruh Time Budget Pressure Terhadap Dysfunctional Audit Behavior Dengan Dimoderasi Locus Of Control (Studi Empiris pada Kantor Akuntan Publik di DKI Jakarta). Balance : Jurnal Akuntansi, Auditing Dan Keuangan, 14(2), 128–144.
Aryawati, N. P. A., Aryawati, N. M. C., Suryosumunar, J. A. Z., & Astarini, D. O. A. O. (2021). Analisis Perilaku Etis Auditor Dengan Perspektif Filosofi Tri Kaya Parisudha. Sophia Dharma: Jurnal Filsafat, Agama Hindu, Dan Masyarakat, 4(2), 44–54. https://e-journal.iahn-gdepudja.ac.id/index.php/SD/article/view/393
Bertens, K. (1994). Etika. Jakarta : Gramedia Pustaka Utama.
Chrisdinawidanty, Z. N., Tugiman, H., & Muslih, M. (2016). Pengaruh Etika Auditor Dan Fee Audit Terhadap Kualitas Audit (Studi Kasus Pada Kantor Akuntan Publik Di Bandung). EProceedings of Management, 3466–3474. https://openlibrarypublications.telkomuniversity.ac.id/index.php/management/article/view/3395
Desak Putu Rika, Y., Wayan, S. I., Maria Mediatrix Ratna, S., & Ni Ketut, R. (2019). Effect of Locus of Control and Task Complexity in Audit Judgement with Philosophy “Tri Kaya Parisudha” as a Moderation Variable. International Journal of Sciences: Basic and Applied Research (IJSBAR) International Journal of Sciences: Basic and Applied Research, 47(2), 96–108.
Dewi, I. G. P. E. R. (2019). Filosofi Tri Kaya Parisudha Memoderasi Pengaruh Equity Sensitivity Dan Ethical Sensitivity Pada Perilaku Etis Auditor Badan Pemeriksa Keuangan Perwakilan Provinsi Bali. Jurnal Penjaminan Mutu, 5(1), 43–56. https://doi.org/10.25078/JPM.V5I1.758
Haryanto. (2012). Debiasing Audit Judgment : Akuntabilitas Dan Tipe Pembuat Keputusan. Jurnal Ilmiah Akuntansi Dan Humanika, 2(1), 1–25. https://doi.org/10.23887/jinah.v2i1.559
Hasanah, E. (2019). Perkembangan Moral Siswa Sekolah Dasar Berdasarkan Teori Kohlberg. JIPSINDO (Jurnal Pendidikan Ilmu Pengetahuan Sosial Indonesia), 6(2), 131–145. https://doi.org/10.21831/jipsindo.v6i2.28400
Heider, F. (1958). The Psychology of Interpersonal Relations. London: Lawrence Erlabaum Associates.
Herawati, T., & Selfia, S. S. (2019). Tinjauan Indikator Kualitas Audit. Prosiding FRIMA (Festival Riset Ilmiah Manajemen Dan Akuntansi), 2, 121–126.
Hogarth, R. M., & Einhorn, H. J. (1992). Order Effects In Belief Updating: The Belief Adjustment Model. Cognitive Psychology, 24(1), 1–55. https://doi.org/10.1016/0010-0285(92)90002-J
Ismunawan, I., & Triyanto, E. (2020). Faktor-Faktor Penentu Audit Judgement Pada Kantor Akuntan Publik (Kap Di Surakarta Dan Yogyakarta). Jurnal Akuntansi Dan Pajak, 20(2). https://doi.org/10.29040/jap.v20i2.722
Jamilah, S., Fanani, Z., & Chandrarin, G. (2007). Pengaruh Gender, Tekanan Ketaatan, Dan Kompleksitas Tugas Terhadap Audit Judgment. Simposium Nasional Akuntansi X Unhas Makasar, 1–30.
Lefcourt, H. M. (1978). The Multidimensional-Multiattributional Causality Scale: The Development of a Goal Specific Locus of Control Scale. ERIC. https://eric.ed.gov/?id=ED171737
Martini, N. P. R., & Sanjaya, I. K. P. W. (2021). The Philosophy Of Tri Kaya Parisudha Towards Auditor Pressure Phenomenon Of Audit Procedure Stopping. International Journal of Environmental, Sustainability, and Social Science, 2(2), 71–78. https://doi.org/10.38142/ijesss.v2i2.74
Maryastini, D. P. P., Purnamawati, I. G. A., & Wahyuni, M. A. (2020). Pencegahan Kecurangan Pada APBDES Dengan Penerapan Konsep Hukum Karma Phala. VJRA, 9(1), 35–43. https://doi.org/10.23887/vjra.v9i1.24825
Masdiantini, P. R., Devi, S., & Putra, I. N. Y. (2020). Ethics of Tax Education Profession in the Perspective of Tri Kaya Parisudha: An Experimental Approach.
Muliati, N. K., Yuniasih, N. W., & Putra, P. D. S. (2021). Pengaruh Whistleblowing Dan Penerapan Hukum Karma Phala Pada Pencegahan Kecurangan Di LPD Se-Kota Denpasar. Jurnal Riset Akuntansi, 11(2), 243–255. https://e-journal.unmas.ac.id/index.php/juara/article/view/2836
Munidewi, I. A. B. (2017). Akuntabilitas dalam Perspektif Ajaran Karma Phala Sebagai Pedoman Untuk Membangun Karakter Auditor. Jurnal Ilmiah Akuntansi Dan Bisnis, 12(1), 54–64. https://doi.org/10.24843/jiab.2017.v12.i01.p07
Muttiwijaya, G. T. P., & Ariyanto, D. (2019). Pengaruh Self Efficacy, Skeptisisme Profesional, Independensi, dan Kompleksitas TugasTerhadap Audit Judgment. E-Jurnal Akuntansi Universitas Udayana, 27(2), 1290–1315. https://doi.org/10.24843/eja.2019.v27.i02.p17
Novianti, K. P. D. (2019). Pengaruh Pengalaman Auditor, Profesionalisme, Dan Independensi Terhadap Ketepatan Pemberian Opini Audit Dengan Audit Judgement Sebagai Variabel Moderating. BAJ (Behavioral Accounting Journal, 2(2), 169–180. http://baj.upnjatim.ac.id/index.php/baj/article/view/47
Nugraha, A. S., & Suryandari, D. (2018). Accounting Analysis Journal The Effect of Experience to The Accuracy of Giving Opinion with Audit Expertise, Professional Skeptisism, Audit Judgment as Mediators. Accounting Analysis Journal, 7(1), 61–69. https://doi.org/10.15294/aaj.v5i3.18251
Nugrahaningsih, P. (2005). Analisis Perbedaan Perilaku Etis Auditor di KAP dalam Etika Profesi (Studi Terhadap Peran Faktor-faktor Individual: Locus of Control, Lama Pengalaman Kerja, Gender dan Equity Sensitivity). SNA VIII Solo, 617–630.
Okleshen, M., & Hoyt, R. (1996). A Cross Cultural Comparison of Ethical Perspectives and Decision Approaches of Business Students: United States of America Versus New Zealand. Journal of Business Ethics, 15(5), 537–549. https://www.jstor.org/stable/25072777
Paranoan, N., & Totanan, C. (2018). Akuntabilitas Berbasis Karma. Jurnal Ilmiah Akuntansi Dan Bisnis, 13(2), 161–172. https://doi.org/10.24843/JIAB.2018.v13.i02.p09
Poluan, M. C., Sondakh, J. J., & Karamoy, H. (2016). Pengaruh Locus Of Control, Self Esteem, Equity Sensitivity Auditor Internal Terhadap Kualitas Audit Dengan Gender Sebagai Variabel Mediasi. Jurnal Riset Akuntansi Dan Auditing “Goodwill,” 7(1), 43–55. https://doi.org/10.35800/jjs.v7i1.12739
Pramesti, D. P. P., & Rasmini, N. K. (2016). Pengaruh Locus Of Control, Integritas, Due Profesional Care Dan Keahlian Audit Pada Kualitas Audit. E-Jurnal Akuntansi Universitas Udayana, 17(2), 968–995. https://ojs.unud.ac.id/index.php/Akuntansi/article/download/19873/16022
Pramono, O., & Mustikawati, R. I. (2016). Pengaruh Locus of control, Due professional care dan Integritas Terhadap Kualitas Audit (Studi Empiris pada Kantor Akuntan Publik Di Daerah Istimewa Yogyakarta). Jurnal Profita Edisi 5, 5, 1–15. https://adoc.pub/download/rr-indah-mustikawati-staf-pengajar-prodi-akuntansi-universit.html
Purnamawati, I. G. A., & Adnyani, N. K. K. S. (2019). Peran Komitmen, Kompetensi, Dan Spiritualitas Dalam Pengelolaan Dana Desa. Jurnal Akuntansi Multiparadigma, 10(2), 227–240. https://doi.org/10.18202/jamal.2019.08.10013
Putri, P. Y. A. (2021). Tat Twam Asi and Derrida’s Differance for a Greener Accounting. International Journal of Religious and Cultural Studies, 3(1). https://doi.org/10.34199/ijracs.2021.04.05
Raiyani, N. L. K. P., & Saputra, I. D. G. D. (2014). Pengaruh Kompetensi, Kompleksitas Tugas, Dan Locus Of Control Terhadap Audit Judgment. E-Jurnal Akuntansi Universitas Udayana, 6(3), 429–438. https://ojs.unud.ac.id/index.php/Akuntansi/article/view/8335
Rasmini, N. K., & Wirakusuma, M. G. (2016). Pengaruh Audit Tenure Dan Locus Of Control Pada Kualitas Audit Dengan Pengalaman Kerja Sebagai Variabel Pemoderasi. Jurnal Ilmiah Manajemen & Akuntansi, 22(2), 122–141.
Rika, Y. D. P., Suartana, I. W., Sari, M. M. R., & Rasmini, N. K. (2019). Effect of Locus of Control and Task Complexity in Audit Judgement with Philosophy “Tri Kaya Parisudha” as a Moderation Variable. International Journal of Sciences: Basic and Applied Research (IJSBAR) International Journal of Sciences: Basic and Applied Research, 47(2), 96–108.
Robbins, S. P., & Judge, T. A. (2007). Organizational Behavior 12th Edition. Pearson International Edition: New Jersey.
Rochman, M. N., Andini, R., Oemar, A., Ekonomika, F., Bisnis, D., & Akuntansi, J. (2016). Pengaruh Time Pressure, Resiko Audit, Materialitas, Prosedur Review Dan Kontrol Kualitas, Locus Of Control Serta Komitmen Profesional Terhadap Penghentian Prematur Atas Prosedur Audit (Studi Empiris Pada KAP Semarang). Journal Of Accounting, 2(2), 1–19. http://jurnal.unpand.ac.id/index.php/AKS/article/view/602
Rosalina, P. D. (2017). The Implementation Of Hindu Philosophy “Tri Kaya Parisudha” For Sustainable Tourism In Munduk Village, North Bali. Jurnal Magister Pariwisata (JUMPA), 03(02), 223–237. https://doi.org/10.24843/JUMPA.2017.v03.i02.p02
Rotter, J. B. (1966). Generalized Expectancies For Internal Versus External Control Of Reinforcement. Psychological Monographs: General and Applied, 80(1), 1–28. https://doi.org/10.1037/h0092976
Sari, A. R. (2017). Pengaruh Independensi Dan Situasi Audit Terhadap Ketepatan Pemberian Opini Audit Dengan Fee Audit Sebagai Variabel Moderating (Studi Kasus Pada Kap Di Jakarta Timur). Jurnal Akuntansi Manajerial, 2(1), 50–62.
Simbolon, D. (2020). Analisis Peranan Sifat Machiavellian Dan Locus Of Control Terhadap Perilaku Etis Auditor (Studi Empiris Pada Kantor Akuntan Publik di Jakarta) [Universitas Atma Jaya Yogyakarta]. http://e-journal.uajy.ac.id/22632/
Sudarma, I. M., & Darmayasa, I. N. (2018). The Philosophy Of Tat Twam Asi: The Foundation Of Consciousness Regarding Post-Tax Amnesty (Cases In Indonesia). Regular Issue, 1(2), 154–160. https://doi.org/10.32770/jbfem.vol1153-160
Sujana, E., & Saputra, K. A. K. (2020). Fraud detection and prevention methods: Inspector’s auditor’s perception in Bali. Journal of Advanced Research in Dynamical and Control Systems, 12(4), 8–16. https://doi.org/10.5373/JARDCS/V12I4/20201413
Sujarwo. (2020). Menguji Determinasi Karakteristik Auditor Atas Kualitas Audit. Scientific Journal Of Reflection: Economic, Accounting, Management And Business, 3(2), 211–220. https://doi.org/10.37481/sjr.v3i2.197
Suputra, I. D. G. D., & Supadmi, N. L. (2021). The Effect Of Perception Values Of Karma Phala And Psychological Costs On Hotel Tax Deposition Compliance. Journal of Accounting Finance and Auditing Studies (JAFAS), 7(4), 23–49. https://doi.org/10.32602/jafas.2021.032
Suryandari, N. N. A., Endiana, I. D. M., Susandya, A. A. B. A., & Apriada, K. (2021). The Role Of Employee Ethical Behavior And Organizational Culture In Preventing Fraud At The LPD. Palarch’s Journal Of Archaeology Of Egypt/Egyptology, 18(8), 916–929. https://archives.palarch.nl/index.php/jae/article/view/8780
Suryawan, I. A. J. (2021). Peran Pendidikan Agama Hindu Dalam Pengembangan Sumber Daya Manusia Yang Berkualitas. Purwadita: Jurnal Agama Dan Budaya, 5(1), 15–24.
Susilawati, M., Ludigdo, U., Irianto, G., & Baridwan, Z. (2016). Frame Value of Strategic Management Accounting Based on The Balance of Tri Kaya Parisudha. GATR Accounting and Finance Review, 1(1), 66–75. https://doi.org/10.35609/afr.2016.1.1(9)
Suwantari, Y. P., & Adi, Y. K. I. (2020). Pengaruh Locus Of Control, Pengalaman, Skeptisme Profesional, Dan Time Budget Pressure Terhadap Kualitas Audit Pada Kantor Akuntan Publik Di Bali. Journal Research Accounting, 02(1), 66–82.
Swardhana, G. M. (2015). Kebijakan Kriminal Dalam Penanggulangan Tindak Pidana Dan Kenakalan Siswa SMA : Suatu Kajian Tentang Penerapan Teori Kontrol Sosial Dan Kearifan Lokal Di Bali. Jurnal Magister Hukum Udayana (Udayana Master Law Journal), 4(1), 28–47.
Widyakusuma, A., Sudarma, M., & Roekhudin. (2019). The Effect of Professionalism and Experience on Audit Judgment with Task Complexity as a Moderating Variable. Comparative Study of Post-Marriage Nationality Of Women in Legal Systems of Different Countries International Journal of Multicultural and Multireligious Understanding, 6(2), 97–112. https://doi.org/10.18415/ijmmu.v6i2.644666
Woodbine, G. P. (2009). Does Religiosity Influence Ethical Sensitivity? An Investigation on Malaysia Future Accountants. Malaysian Accounting Review, 8, 17–41.
Yeni, D. P. R., Suartana, I. W., Sari, M. M. R., & Rasmini, N. K. (2019). Effect of Locus of Control and Task Complexity in Audit Judgement with Philosophy “Tri Kaya Parisudha” as a Moderation Variable. International Journal of Sciences: Basic and Applied Research (IJSBAR) International Journal of Sciences: Basic and Applied Research, 47(2), 96–108.
Yulianti, M. (2017). Pengaruh Perilaku Disfungsional Auditor Terhadap Kualitas Audit Di Kantor Akuntan Publik Di DKI Jakarta. Universitas Katolik Atmajaya.
Published
2022-05-28
How to Cite
BAWANTARI, Ni Putu Ayu et al.
Audit Judgment Memediasi Locus of Control dan Perilaku Etis Auditor Berdimensi Spiritual pada Kualitas Audit.
E-Jurnal Akuntansi, [S.l.], v. 32, n. 5, p. 1284-1300, may 2022.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/82889>. Date accessed: 27 apr. 2024.
doi: https://doi.org/10.24843/EJA.2022.v32.i05.p13.
Issue
Section
Artikel
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
