PENGARUH LOKUS KONTROL, EFIKASI DIRI, DAN SKEPTISISME PROFESIONAL TERHADAP AUDIT JUDGMENT DENGAN TASK COMPLEXITY SEBAGAI VARIABEL MODERATING

Riska Oktavia, NIM.: 19108040066 (2023) PENGARUH LOKUS KONTROL, EFIKASI DIRI, DAN SKEPTISISME PROFESIONAL TERHADAP AUDIT JUDGMENT DENGAN TASK COMPLEXITY SEBAGAI VARIABEL MODERATING. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

This study aims to determine the direct effect of locus of control, self-efficacy, and professional skepticism on audit judgment, as well as the effect of task complexity as a moderating variable. The importance of the auditor's audit judgment will have an impact on the company's reputation. To avoid auditor dysfunctional behavior and maintain public trust and company credibility, good audit judgment is very important in carrying out the profession as an auditor. Most of the cases in the audit occurred due to deviations in the behavior of the auditor in giving his audit judgment which had an impact on the audit results. To beautify financial statements for the benefit of the company, auditors who do not have ethical values can behave dysfunctionally in carrying out their audit assignments. Therefore, the internal factor within the auditor, namely the auditor's behavior towards audit judgment, is interesting to do. In this study, the sampling technique used convenience sampling with a total sample of 81 respondents. Respondents are auditors who are actively working at KAP Yogyakarta. Data analysis techniques use Partial Least Square (PLS) with data analysis tools using WarpPLS Ver.8.0 Software. Attribution theory is also used as a grand theory in this study, while other theories used in this research are social cognitive theory, X and Y motivation theory, and cognitive dissonance theory. The results of the study show that locus of control, self-efficacy, and professional skepticism have a significant effect on audit judgment. The results also show that task complexity can moderate and strengthen the effect of self-efficacy and professional skepticism on the auditor's audit judgment, but task complexity weakens the locus of control relationship on the auditor's audit judgment. This research contributes to consideration and knowledge for Public Accounting Firms (KAP) regarding aspects that influence audit judgment on auditors.

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