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Research Article 


STUDY OF AUDITOR BEHAVIOR MODELS IN ORDER TO IMPROVE PROFESSIONAL AUDIT JUDGMENT IN THE GOVERNMENT

Nirwana, Mediaty, Andi Kusumawati, Haerial.

Abstract
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.

Key words: Self-efficacy; obedience pressure; auditor independence; audit judgment; complexity of the task; moral reasoning


 
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How to Cite this Article
Pubmed Style

Nirwana, Mediaty, Andi Kusumawati, Haerial. STUDY OF AUDITOR BEHAVIOR MODELS IN ORDER TO IMPROVE PROFESSIONAL AUDIT JUDGMENT IN THE GOVERNMENT. EEO. 2021; 20(5): 2254-2269. doi:10.17051/ilkonline.2021.05.247


Web Style

Nirwana, Mediaty, Andi Kusumawati, Haerial. STUDY OF AUDITOR BEHAVIOR MODELS IN ORDER TO IMPROVE PROFESSIONAL AUDIT JUDGMENT IN THE GOVERNMENT. http://ilkogretim-online.org//?mno=61706 [Access: April 09, 2021]. doi:10.17051/ilkonline.2021.05.247


AMA (American Medical Association) Style

Nirwana, Mediaty, Andi Kusumawati, Haerial. STUDY OF AUDITOR BEHAVIOR MODELS IN ORDER TO IMPROVE PROFESSIONAL AUDIT JUDGMENT IN THE GOVERNMENT. EEO. 2021; 20(5): 2254-2269. doi:10.17051/ilkonline.2021.05.247



Vancouver/ICMJE Style

Nirwana, Mediaty, Andi Kusumawati, Haerial. STUDY OF AUDITOR BEHAVIOR MODELS IN ORDER TO IMPROVE PROFESSIONAL AUDIT JUDGMENT IN THE GOVERNMENT. EEO. (2021), [cited April 09, 2021]; 20(5): 2254-2269. doi:10.17051/ilkonline.2021.05.247



Harvard Style

Nirwana, Mediaty, Andi Kusumawati, Haerial (2021) STUDY OF AUDITOR BEHAVIOR MODELS IN ORDER TO IMPROVE PROFESSIONAL AUDIT JUDGMENT IN THE GOVERNMENT. EEO, 20 (5), 2254-2269. doi:10.17051/ilkonline.2021.05.247



Turabian Style

Nirwana, Mediaty, Andi Kusumawati, Haerial. 2021. STUDY OF AUDITOR BEHAVIOR MODELS IN ORDER TO IMPROVE PROFESSIONAL AUDIT JUDGMENT IN THE GOVERNMENT. Elementary Education Online, 20 (5), 2254-2269. doi:10.17051/ilkonline.2021.05.247



Chicago Style

Nirwana, Mediaty, Andi Kusumawati, Haerial. "STUDY OF AUDITOR BEHAVIOR MODELS IN ORDER TO IMPROVE PROFESSIONAL AUDIT JUDGMENT IN THE GOVERNMENT." Elementary Education Online 20 (2021), 2254-2269. doi:10.17051/ilkonline.2021.05.247



MLA (The Modern Language Association) Style

Nirwana, Mediaty, Andi Kusumawati, Haerial. "STUDY OF AUDITOR BEHAVIOR MODELS IN ORDER TO IMPROVE PROFESSIONAL AUDIT JUDGMENT IN THE GOVERNMENT." Elementary Education Online 20.5 (2021), 2254-2269. Print. doi:10.17051/ilkonline.2021.05.247



APA (American Psychological Association) Style

Nirwana, Mediaty, Andi Kusumawati, Haerial (2021) STUDY OF AUDITOR BEHAVIOR MODELS IN ORDER TO IMPROVE PROFESSIONAL AUDIT JUDGMENT IN THE GOVERNMENT. Elementary Education Online, 20 (5), 2254-2269. doi:10.17051/ilkonline.2021.05.247








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