Pemoderasi Locus of Control Dan Komitmen Profesional Dalam Mempengaruhi Tekanan Ketaatan, Gender Dan Tekanan Kesesuian Terhadap Judgment Auditor Pada Kantor Akuntan Publik Di Jakarta

Abstract

The aim of the research is to know the auditors judgment that is motivated the need empirical evidence to test the reliability of the framework in the context of the intended audit given the proposed theoretical relationships, and policymakers interests, in implementing changes based on the implications of the framework. For example, my framework that describes the pressure obedience, gender, and pressure suitability as construction formative underlying ethic to achieve auditor judgment through locus of control and professional commitment as a moderating variable. The study population was all public accounting firm into a bank auditor in Indonesia, which has a number of 327 auditors. Data was collected from public accounting firm in Jakarta with random sampling. This hypothesis was analyzed using Analysis of Variance with SPSS. The result of this research indicates that differences in auditor judgment can be seen from all sides like obedience pressure, gender, conformity pressures and locus of control and professional commitment as a moderating. Hypothesis 1 results showes that there are differences in pressure adherence to professional standards and code of ethics in the auditor's judgment, hypothesis 2 also shows that there are gender differences in men and women in the auditor's judgment, but the hypothesis 3 showes no difference conformity pressures on individuals and groups in auditor's judgment, as well as hypothesis 4 shows there is no pressure differential adherence to professional standards and code of ethics are moderated locus of control in the manufacture of auditor judgment, and hypothesis 5 showes no difference conformity pressures on individuals and groups in the auditor's judgment dimensional views of APC, CPC , NPC.