scholarly journals Audit Judgment with Emotional Intelligence as Moderation Variable in BPKP Bali

2021 ◽  
Vol 6 (1) ◽  
pp. 20
Author(s):  
Ni Putu Shinta Dewi ◽  
Ni Komang Kris Muliartini ◽  
Ni Wayan Rustiarini
Keyword(s):  
Emotional Intelligence ◽  
Task Complexity ◽  
Time Budget ◽  
Audit Judgment ◽  
Pressure Time ◽  
Negative Effect ◽  
The Relationship ◽  
Time Budget Pressure ◽  
Positive Effect ◽  
And Task

<em>This study aims to analyze the effect of obedience pressure, time budget pressure and task complexity on audit judgment with emotional intelligence as a moderating variable in BPKP Bali Province. The population of this research is auditors who work at BPKP Bali Province. The sample in this study were 68 respondents who were determined based on the saturated sampling method. The results showed that obedience pressure had no effect on audit judgment, time budget pressure and task complexity had a negative effect on audit judgment, emotional intelligence had a positive effect on audit judgment, emotional intelligence strengthened the relationship between obedience pressure and time budget pressure and emotional intelligence was unable to moderate the relationship complexity duty against audit judgment</em>

scholarly journals FAKTOR-FAKTOR PENGARUH KEPUASAAN KERJA AUDITOR PADA BPK RI PROVINSI BALI

2019 ◽  
Vol 3 (2) ◽  
Author(s):  
A.A Pt. Agung Mirah Purnama Sari ◽  
I Made Wianto Putra
Keyword(s):  
Job Satisfaction ◽  
Locus Of Control ◽  
Task Complexity ◽  
Time Budget ◽  
Professional Commitment ◽  
Analysis Techniques ◽  
Control Time ◽  
Negative Effect ◽  
Time Budget Pressure ◽  
Positive Effect

ABSTRAKPenelitian ini bertujuan untuk mengetahui secara empirisfaktor-faktor pengaruh kepuasan kerja auditor pada BPK RI Provinsi Bali. Faktor-faktor yang digunakan dalam penelitian ini adalah komitmen professional, kompleksitas tugas, locus of control dan time budget pressure. Kepuasan kerja auditor merupakan variabel dependen. Penelitian ini menggunakan sampel sebanyak 50 auditor. Metode penentuan sampel menggunakan kuesioner. Teknik analisis data menggunakan analisis linier berganda. Hasil penelitian membuktikan bahwa komitmen profesional dan locus of control auditor berpengaruh positif pada kepuasan kerja auditor sedangkan kompleksitas tugas dan time budget pressure auditor berpengaruh negatif padakepuasan kerja auditor pada Kantor BPK RI Provinsi Bali.Kata Kunci: Komitmen Professional, Kompleksitas Tugas, Locus Of control, Time Budget Pressure dan Kepuasan Kerja.ABSTRACTThis study aims to determine empirically factors influencing job satisfaction of auditors at BPK RI Bali Province. Factors used in this research are professional commitment, task complexity, and locus of control and time budget pressure. Auditor job satisfaction is a dependent variable. This study used a sample of 50 auditors. The method of determining sample is using questioner. Data analysis techniques use multiple linear analyses. The result of the research shows that professional commitment and locus of control auditor have positive effect on auditor job satisfaction while task complexity and time budget pressure auditor have negative effect on job satisfaction of auditor at BPK RI office of Bali Province.Keywords: Professional Commitment, Task Complexity, Locus Of control, Time Budget Pressure and Job Satisfaction.

scholarly journals FAKTOR-FAKTOR PENGARUH KEPUASAAN KERJA AUDITOR PADA BPK RI PROVINSI BALI

2019 ◽  
Vol 3 (2) ◽  
Author(s):  
A.A Pt. Agung Mirah Purnama Sari ◽  
I Made Wianto Putra ◽  
I Gst. B. Ngr. P. Putra ◽  
Cokorda Krisna Yudha
Keyword(s):  
Job Satisfaction ◽  
Locus Of Control ◽  
Task Complexity ◽  
Time Budget ◽  
Professional Commitment ◽  
Analysis Techniques ◽  
Control Time ◽  
Negative Effect ◽  
Time Budget Pressure ◽  
Positive Effect

ABSTRAKPenelitian ini bertujuan untuk mengetahui secara empirisfaktor-faktor pengaruh kepuasan kerja auditor pada BPK RI Provinsi Bali. Faktor-faktor yang digunakan dalam penelitian ini adalah komitmen professional, kompleksitas tugas, locus of control dan time budget pressure. Kepuasan kerja auditor merupakan variabel dependen. Penelitian ini menggunakan sampel sebanyak 50 auditor. Metode penentuan sampel menggunakan kuesioner. Teknik analisis data menggunakan analisis linier berganda. Hasil penelitian membuktikan bahwa komitmen profesional dan locus of control auditor berpengaruh positif pada kepuasan kerja auditor sedangkan kompleksitas tugas dan time budget pressure auditor berpengaruh negatif padakepuasan kerja auditor pada Kantor BPK RI Provinsi Bali.Kata Kunci: Komitmen Professional, Kompleksitas Tugas, Locus Of control, Time Budget Pressure dan Kepuasan Kerja.ABSTRACTThis study aims to determine empirically factors influencing job satisfaction of auditors at BPK RI Bali Province. Factors used in this research are professional commitment, task complexity, and locus of control and time budget pressure. Auditor job satisfaction is a dependent variable. This study used a sample of 50 auditors. The method of determining sample is using questioner. Data analysis techniques use multiple linear analyses. The result of the research shows that professional commitment and locus of control auditor have positive effect on auditor job satisfaction while task complexity and time budget pressure auditor have negative effect on job satisfaction of auditor at BPK RI office of Bali Province.Keywords: Professional Commitment, Task Complexity, Locus Of control, Time Budget Pressure and Job Satisfaction.

scholarly journals PENGARUH LOCUS OF CONTROL, TEKANAN KETAATAN DAN KOMPLEKSITAS TUGAS TERHADAP AUDIT JUDGMENT

2017 ◽  
Vol 9 (2) ◽  
pp. 23
Author(s):  
Dessy Indah Sari ◽  
Endang Ruhiyat
Keyword(s):  
Locus Of Control ◽  
Task Complexity ◽  
Sampling Technique ◽  
Purposive Sampling ◽  
Significant Negative Effect ◽  
Audit Judgment ◽  
Negative Effect ◽  
Positive Effect ◽  
And Task ◽  
Public Accountant

Abstract. This research was aimed to obtain empirical evidents on effects of locus of control, obedience pressure, and taks complexity on audit judgment. The population of this research is auditors who worked on Public Accountant Offices in Tangerang which listed on Directory IAPI on October 2016. The sampling was conducted by purposive sampling technique and the sample used in this research was 52 respondent. Collecting data was conducted by questionnaire instrument. The method of analysis was used to test the hypothesis is multiple linear regression. The result of research showed that locus of control has a significant positive effect on audit judgment; obedience pressure has a significant negative effect on audit judgment; and task complexity has a significant negative effect on audit judgment.Abstrak. Penelitian ini bertujuan untuk memperoleh bukti secara empiris pengaruh locus of control, tekanan ketaatan, dan kompleksitas tugas terhadap audit judgment. Populasi penelitian ini adalah auditor yang bekerja pada Kantor Akuntan Publik diwilayah Tangerang yang terdaftar di directory IAPI per Oktober 2016. Pengambilan sampel menggunakan teknik purposive sampling, dan sampel yang digunakan berjumlah 52 responden. Pengumpulan data dilakukan dengan menggunakan instrumen kuesioner. Metode analisis yang digunakan untuk menguji hipotesis adalah regresi linier berganda. Hasil penelitian ini menunjukan bahwa locus of control berpengaruh signifikan positif terhadap audit judgment; tekanan ketaatan berpengaruh signifikan negatif terhadap audit judgment; dan kompleksitas tugas berpengaruh signifikan negatif terhadap audit judgment

scholarly journals The Relationship between Autonomy-Supporting Coaching and Interruption Intention: Verification of the Mediating Effect of Emotional Intelligence

2021 ◽  
Author(s):  
Youngtaek Oh
Keyword(s):  
Emotional Intelligence ◽  
Autonomy Support ◽  
Team Sport ◽  
Sports Psychology ◽  
Mediating Effect ◽  
Sports Culture ◽  
Negative Effect ◽  
The Relationship ◽  
Positive Effect ◽  
University Athletes

Objective: Studies in Sports Psychology and Sociology have validated causality in team-sport athletes by using emotional intelligence as a variable. This study aimed to examine the causal relationship between the types of autonomy support coaching, emotional intelligence, and interruption intention as psychosocial variables among current taekwondo athletes in Korea. Methods: In this study, 217 adult or university athletes registered in the Korea Taekwondo Association in 2020 were evaluated for the type of autonomy support coaching, emotional intelligence, and interruption intention. Results: Autonomy support coaching recognized by taekwondo athletes has a negative and positive effect on interruption intention and emotional intelligence, respectively. Moreover, emotional intelligence has a negative effect on interruption intention. which revealed that autonomy support coaching has a negative effect on interruption intention through emotional intelligence. Conclusions: Such outcomes can serve as a foundation for athletes to have the opportunity to participate in sports in a mature manner and promote positive changes in sports culture. In other words, the sensibility of the athletes can be harmoniously symmetry.

scholarly journals Pengaruh Tekanan Anggaran Waktu, Tekanan Ketaatan, dan Pengalaman Auditor Terhadap Audit Judgment (Studi Pada Kantor Akuntan Publik Provinsi Daerah Istimewa Yogyakarta)

2020 ◽  
Vol 1 (1) ◽  
Author(s):  
Tiar Rizky Abdillah ◽  
Edi Joko Setyadi ◽  
Suryo Budi Santoso ◽  
Rina Mudjiyanti
Keyword(s):  
Sampling Method ◽  
Time Budget ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Public Accounting ◽  
Accounting Firm ◽  
Audit Judgment ◽  
Analysis Technique ◽  
Time Budget Pressure ◽  
Positive Effect

This study aims to examine the effect of time budget pressure, obedience pressure, and auditor experience on audit judgment to auditors in Public Accounting Firm of Yogyakarta as partially. The population are the auditors who works at Public Accounting Firm of Yogyakarta. Sampling method in this research using purposive sampling with criterion of senior auditor and junior auditor. Data analysis technique used is multiple linear regression analysis method with significant level (α) 0.05. The questionnaire used in this study was 35 out of 38 questionnaires. The results of this study indicate that the time budget pressure negatively affect on audit judgment,while the obedience pressure and auditor experience have a significant positive effect on audit judgment.

scholarly journals Pengaruh Profesionalisme Dan Time Budget Pressure Pada Kinerja Auditor Dengan Motivasi Auditor Sebagai Variabel Pemoderasi

2019 ◽  
pp. 821
Author(s):  
Made Irna Wikanadi ◽  
Ketut Alit Suardana
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Time Budget ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Analysis Technique ◽  
Negative Effect ◽  
Time Budget Pressure ◽  
Positive Effect

This research was conducted at the BPKP Representative of Bali Province. The sample in this study were all auditors with a total auditor number of 74 people. The number of research samples used was 51 respondents, with a saturated sampling method. The data collection method used was using a questionnaire that was distributed directly to the auditors who worked in BPKP Representatives of Bali Province. The data analysis technique used is multiple linear regression analysis and Moderated Regression Analysis (MRA). Based on the results of multiple linear regression analysis found that professionalism has a positive effect on auditor performance and time budget pressure has a negative effect on auditor performance. Based on the regression moderation results that auditor motivation increases the influence of professionalism and time budget pressure on auditor performance. Keywords: professionalism, time budget pressure, auditor motivation, auditor performance

PENGARUH FRAMING, URUTAN BUKTI AUDIT DAN SKEPTISME AUDITOR TERHADAP AUDIT JUDGMENT DENGAN KOMPLEKSITAS TUGAS SEBAGAI VARIABEL MODERASI

2021 ◽  
Vol 5 (1) ◽  
Author(s):  
Sri Ayem ◽  
Sya'iv Putri
Keyword(s):  
Prospect Theory ◽  
Quantitative Study ◽  
Research Method ◽  
Task Complexity ◽  
Primary Data ◽  
Audit Judgment ◽  
Audit Evidence ◽  
Independent Variable ◽  
Positive Effect ◽  
And Task

This study aims to examine the effect of framing, sequence of audit evidence and auditor skepticism on audit judgment with task complexity as a moderating variable. The theory used to test this research is prospect theory and adjustment model theory. The data used are primary data with the research method used, namely a questionnaire. The nature of this research is a quantitative study because the research conducted to test the proposed hypothesis is to test the effect of the independent variable on the dependent variable. The results of this study indicate all variables have a positive effect on Audit Judgment. Keywords: Framing; Audit Evidence Sequence; Auditor Skepticism; Audit Judgment and Task Complexity

scholarly journals Pengaruh Self Efficacy, Skeptisisme Profesional, Independensi, dan Kompleksitas TugasTerhadap Audit Judgment

2019 ◽  
pp. 1290
Author(s):  
Gede Teguh Prasetya Muttiwijaya ◽  
Dodik Ariyanto
Keyword(s):  
Attribution Theory ◽  
Self Efficacy ◽  
Task Complexity ◽  
Sampling Technique ◽  
Total Sample ◽  
Professional Skepticism ◽  
Audit Judgment ◽  
Negative Effect ◽  
The Republic ◽  
Positive Effect

The purpose of this study was to determine the effect of self efficacy, professional skepticism, independence and complexity of the task on audit judgment. This research was conducted at the Republic of Indonesia BPK Representative of the Province of Bali using a non probability sampling method with a purposive sampling technique. The total sample of this study was 57 auditors at the BPK RI in Bali province. Based on the results of this study, it is known that self efficacy, professional skepticism and independence have a positive effect on audit judgment and task complexity has a negative effect on audit judgment. The implications of this research can theoretically contribute to the development of attribution theory and are expected to be useful for all parties, especially the Republic of Indonesia BPK Representative of Bali. Keywords: Self efficacy, professional skepticism, independence, task complexity, audit judgment

scholarly journals Determinan Audit Judgment Auditor Di Masa Pandemi Covid-19

2021 ◽  
Vol 11 (2) ◽  
pp. 264-272
Author(s):  
Agustiawan Agustiawan ◽  
Rama Gita Suci ◽  
Rahmatul Fauziah
Keyword(s):  
Time Budget ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Public Accounting ◽  
Accounting Firms ◽  
Audit Judgment ◽  
Pressure Time ◽  
Analysis Technique ◽  
New Public ◽  
Time Budget Pressure

The purpose of this study was to partially examine the effect of compliance pressure, time budget pressure, and auditor experience on audit assessments during the Covid-19 Pandemic. Sampling in this study using non-probability sampling with saturated samples. Respondents in this week's study were auditors of new public accounting firms. This research method is a quantitative method. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that compliance pressure, time budget pressure, and auditor experience each have an effect on audit assessments during the Covid-19 pandemic.

Sign in / Sign up

Export Citation Format

Share Document