文章基本信息

标题：STUDY OF AUDITOR BEHAVIOR MODELS IN ORDER TO IMPROVE PROFESSIONAL AUDIT JUDGMENT IN THE GOVERNMENT
本地全文：下载
作者：Nirwana ; Mediaty ; Andi Kusumawati 等
期刊名称：Ilköğretim Online/Elementary Education Online
印刷版ISSN：1305-3515
电子版ISSN：1305-3515
出版年度：2021
卷号：20
期号：5
页码：2254-2269
DOI：10.17051/ilkonline.2021.05.247
语种：English
出版社：Öğretmen Eğitimi Akademisi
摘要：The purpose of this study was to examine the effects of self-efficacy, obedience pressure and auditor independence on audit judgment that is moderated by the complexity of the task and moral reasoning. This study was designed to test hypotheses related to the relationship between variables. The unit of analysis in this study is the auditor of BPK RI from South Sulawesi Province. The survey technique was used to look for facts on the determinants that influence the need for improved audit judgment produced by the BPK RI Representative of South Sulawesi Province. The analytical model was used to test hypotheses is to use Moderated Regression Analysis (MRA). The results showed that Self-efficacy, Obedience Pressure and auditor independence influence the professional audit judgment. In addition, task complexity and moral reasoning are moderate and strengthen the relationship of selfefficacy, obedience pressure and auditor independence to professional audit judgment..
关键词：Self-efficacy;obedience pressure;auditor independence;audit judgment;complexity of the task;moral reasonin