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 88
- Downloads 0
CONCEPT OF UNIVERSITY SOCIAL RESPONSIBILITY FROM THE PERSPECTIVE OF THE TEACHERS.
This study presents the first results obtained from a research that was carried out with university professors of an undergraduate degree program (undergraduate) in a public university of the State of Puebla, Mexico, wit...
SPIGELIAN HERNIA: A CASE REPORT.
Introduction: The Spigelian hernia or lateral ventral hernia is an unusual dehiscence appearing on Spigel\'s line or semi-lunar fascia. It is a rare clinical entity, represents 0.10 to 1% of hernias. Also, it seemed appr...
NATURAL ACID CATALYZED SYNTHESIS OF SCHIFF BASE FROM SALICYLALDEHYDE AND PTOLUIDINE AND ITS ANTIMICROBIAL POTENTIAL.
One of the major category of compounds in medicinal chemistry related to Schiff base, which are known for their versatile pharmacological activity and well known drugs are isoniazid and pyrazinamid. Schiff bases have bee...
EVALUATION OF ANTIBIOFILM ACTIVITY OF THE LATEX EXTRACTED FROM HIMATANTHUS DRASTICUS (MART.) PLUMEL (JANAGUBA).
The secondary metabolites present in plants often have antibiofilmactivity, this property attributed to plant compounds is of great importance, given the formation of biofilms in biomaterials, which further boosts the se...
SOCIAL ADJUSTMENT OF AIDS PATIENTS: RECENT FINDINGS OF CHANGING OUTLOOK OF INDIAN SOCIETY TOWARDS AIDS PATIENTS.
According to recent estimates of UNAIDS (The joint United Nations Programme on HIV &AIDS ) there are 4.2 million people living with AIDS in Asia Pacific, of these 49% are in India alone. Highest prevalence of AIDS in Ind...