Pengaruh Tekanan Ketaatan Pada Audit Judgment Dengan Religiusitas Sebagai Variabel Pemoderasi

Surya, Luh Putu Lusi Setyandarini; Dewi, Cok Istri Ratna Sari

doi:10.24843/eja.2019.v29.i02.p14

Cited by 5 publications

(18 citation statements)

References 7 publications

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“…The existence of other factors that affect the relationship between the independent variable and the dependent variable is suspected to be the cause of the inconsistent results of previous studies (Surya et al, 2018). As an update, this research adds religiosity as a moderator in the relationship between task complexity and experience on audit judgment.…”

Section: Introductionmentioning

confidence: 79%

“…In addition, auditors are likely to encounter complex and varied problems considering the many fields of work and services that can be provided to clients. As stated in the research of Surya et al (2018), Putri (2018), andSari &Ruhiyat (2017) that the more complex the tasks received by the auditors, the lower or less precise audit judgments result. Based on the explanation above, the first hypothesis of this research is: H1: Task complexity has a negative and significant effect on audit judgment…”

Section: Effect Of Task Complexity On Audit Judgementmentioning

confidence: 99%

“…Religiosity is a belief, spiritual lifestyle, ritual activity that upholds sacred values based on the beliefs held by the auditor (Surya & Dewi, 2019). According to Barnet et al (1996) in Surya et al (2018), religiosity is concerned with: cognitive (religious knowledge and beliefs), influence (emotional bonds or feelings), and behavior (religious practices). Religiosity can affect a person's morale and contribute to idealism (Surya & Dewi, 2019).…”

Section: Religiositymentioning

confidence: 99%

“…According to Barnet et al (1996) in Surya et al (2018), religiosity is concerned with: cognitive (religious knowledge and beliefs), influence (emotional bonds or feelings), and behavior (religious practices). Religiosity can affect a person's morale and contribute to idealism (Surya & Dewi, 2019). People who have faith are required to check every piece of information they receive so that it is proven to be true according to the facts.…”

Section: Religiositymentioning

confidence: 99%

“…In contrast, research by Riantono (2018) and Gendrianto et al (2018) said that task complexity did not affect audit judgment. While research by Surya et al (2018), Putri (2018), and Sari & Ruhiyat (2017) explain that task complexity has a significant negative effect on audit judgment. This means that the higher the complexity of the tasks faced by the auditor, the less precise the audit judgment will be.…”

Section: Introductionmentioning

confidence: 99%

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The role of religiosity on the relationship between task complexity, experience and audit judgement

Pertiwi

Rahman

2021

JIAFR

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Purpose - The purpose of the study is to examine the effect of task complexity and experience on audit judgment with religiosity as moderator on the auditors of the Inspectorate of Semarang Regency and Salatiga City.Method - The data collection of this research was primary by using a questionnaire. The population in this study were all auditors of the Inspectorate of Semarang Regency and Salatiga City. The selection of samples in this study used the purposive sampling technique and selected 45 auditors. The data was processed using IBM Statistics SPSS version 23. The data analysis in this study included the research instrument test (validity and reliability test), classical assumption test (normality, heteroscedasticity, and multicollinearity test), F-test, t-test, and MRA test.Result - The results showed that task complexity and experience partially had a positive and significant effect on audit judgment. The MRA test showed that religiosity did not moderate the effect of task complexity and experience on audit judgment in the auditors of the Inspectorate of Semarang Regency and Salatiga City.Implication - It is expected that auditors consider the religiosity in making audit judgment.Originality - This research is the first study that uses religiosity as a moderator in the relationship between task complexity and experience on audit judgment.

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Section: Introductionmentioning

confidence: 79%

Section: Effect Of Task Complexity On Audit Judgementmentioning

confidence: 99%

Section: Religiositymentioning

confidence: 99%

Section: Religiositymentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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The role of religiosity on the relationship between task complexity, experience and audit judgement

Pertiwi

Rahman

2021

JIAFR

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Analisis Pengaruh Self-Efficacy, Pengetahuan Auditor dalam Mendeteksi Kekeliruan, dan Tekanan Ketaatan Terhadap Audit Judgment

Rumondang¹,

Zakaria²,

Noviarini³

2022

JAPA

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Penelitian ini dilakukan dengan tujuan untuk memperoleh bukti empiris mengenai Analisis Pengaruh Self-Efficacy, Pengetahuan Auditor dalam Mendeteksi Kekeliruan, dan Tekanan Ketaatan terhadap Pemberian Audit Judgment. Penelitian ini menggunakan data primer dengan sampel Auditor yang bekerja pada Kantor Akuntan Publik (KAP) DKI Jakarta diwilayah Jakarta Timur , yang terdaftar dalam Directory Institut Akuntan Publik Indonesia (IAPI) periode 2021. Teknik sampling pada penelitian ini menggunakan convenience sampling dengan 62 responden. Pengujian hipotesis dalam penelitian ini menggunakan model regresi berganda dengan menggunakan SPSS 25. Berdasarkan hasil dari analisis pada penelitian ini, dapat disimpulkan bahwa : (1) self-efficacy memiliki pengaruh positif signifikan terhadap audit judgment, (2) pengetahuan auditor dalam mendeteksi kekeliruan memiliki pengaruh positif signifikan terhadap audit judgment, dan (3) tekanan ketaatan tidak memiliki pengaruh terhadap audit judgment.

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Independence as a Moderating Influence of Gender and Religiosity on Audit Judgment

Nanda putri aprilianti,

Umi Muawanah,

Khohar Adi

2023

EKONIKA

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The purpose of this study was to explain the effect of gender, religiosity as independent variables and auditor independence as moderating variables on audit judgment as the dependent variable. The researchers conducted a research at several Public Accounting Firms (KAP) in East Java. This study uses the associative method to analyze the causal relationship between the variables of gender, religiosity on audit judgment with independence as a moderating variable. The results showed that Gender had no significant effect on the Judgment audit, religiosity had a significant effect on the Judgment audit, the interaction between Independence and Gender on the Judgment audit, showed that Independence weakened the influence of gender on the Judgment audit, and the interaction of Independence and Religiosity on the Judgment audit showed that Independence strengthened the effect of religiosity on the Judgment audit

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Pengaruh Tekanan Ketaatan Pada Audit Judgment Dengan Religiusitas Sebagai Variabel Pemoderasi

Cited by 5 publications

References 7 publications

The role of religiosity on the relationship between task complexity, experience and audit judgement

The role of religiosity on the relationship between task complexity, experience and audit judgement

Analisis Pengaruh Self-Efficacy, Pengetahuan Auditor dalam Mendeteksi Kekeliruan, dan Tekanan Ketaatan Terhadap Audit Judgment

Independence as a Moderating Influence of Gender and Religiosity on Audit Judgment

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