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.
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References
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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.
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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: 02 nov. 2024.
doi: https://doi.org/10.24843/EJA.2022.v32.i05.p13.
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