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All Journal Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Yulita Triadiarti
Universitas Negeri Medan, Sumatra Utara
Economics, Econometrics & Finance

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Pengaruh Skeptisisme, Locus Of Control, Job Stress, Self-Efficacy, Kompleksitas Tugas, dan Obedience Pressure Terhadap Audit Judgment: Studi Empiris Pada Auditor di Kantor Akuntan Publik Kota Medan Amyra Putri Wahyuzan; Yulita Triadiarti
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): JULI : Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v6i2.2051

Abstract

The purpose of this research is to examine how auditors' professional scepticism, locus of control, job stress, self-efficacy, process complexity, and obedience pressure affect their audit judgement while they are employed by KAP in Medan City. The researchers in this study used SPSS to conduct multiple linear regression analyses on survey data collected from auditors. The methodology was based on a quantitative approach. Job stress and task complexity did not demonstrate a significant effect on audit judgement, but professional scepticism, locus of control, self-efficacy, and obedience pressure did. All the independent variables have a notable impact on audit judgement at the same time, suggesting that auditors' audit judgement is heavily influenced by psychological factors and compliance pressure
Pengaruh Due Professional Care, Locus Of Control, dan Pengalaman Auditor Terhadap Kualitas Audit dengan Skeptisme Profesional Sebagai Variabel Moderasi Pada Auditor di Kantor Akuntan Publik Kota Medan Diva Eldora Purba; Yulita Triadiarti
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): JULI : Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v6i2.2052

Abstract

With professional skepticism serving as a moderating variable among auditors employed by public accounting firms in Medan, this study seeks to examine the impact of due professional care, locus of control, and auditor experience on audit quality. The study employed a survey method with a quantitative approach, collecting data via questionnaires given to auditors. The SPSS software was then used to analyze the gathered data using multiple linear regression with moderation analysis. The findings demonstrated that audit quality was significantly impacted by locus of control, proper professional care, and auditor experience. Furthermore, it was discovered that professional skepticism moderated the association between locus of control and audit quality, but it had no moderating effect on the impact of auditor experience and due professional care on audit quality. Overall, these results support the idea that professional attitudes and internal auditor traits are crucial for raising audit quality
Pengaruh Independensi, Profesionalisme, dan Time Budget Pressure Terhadap Kinerja Auditor dengan Skeptisme Profesional Sebagai Variabel Moderasi Pada Auditor di Kantor Akuntan Publik Kota Medan Maura Rahma Azzahra; Yulita Triadiarti
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): JULI : Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v6i2.2053

Abstract

This study examines the effects of independence, professionalism, and time budget strain on auditor performance among 61 auditors in Medan City's Public Accounting Firms (PAFs), with the moderating factor being professional skepticism. The findings, which were obtained using a quantitative survey method and SPSS analysis (multiple regression and moderated regression), demonstrate that professionalism and time budget pressure positively and significantly affect auditor performance, while independence is not significant. Professional skepticism strengthens the impact of independence on performance, negatively moderates the impact of time budget constraint on performance, and does not moderate the association between professionalism and performance, indicating the need for proportional skepticism to maintain audit quality and timeliness
Pengaruh Pemanfaatan Teknologi Informasi, Penerapan SPI, dan Aksesibilitas Laporan Keuangan terhadap Akuntabilitas Pengelolaan Keuangan Daerah: Studi Empiris pada OPD di Kota Medan Siti Sri Wahyuni; Yulita Triadiarti; Muhammad Rizal; Tapi Rumondang Sari Siregar; Khairunnisa Harahap
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): JULI : Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v6i2.2288

Abstract

This study was designed to investigate the extent to which Information Technology Utilization, Implementation of Internal Control Systems, and Accessibility of Financial Reports contribute to the Accountability of Regional Financial Management among Regional Government Organizations (OPDs) in Medan City. Accountability in regional financial management continues to face numerous challenges, including weaknesses in internal control systems and technical obstacles in the financial reporting process. A quantitative approach was employed in this study, involving 32 OPDs as samples selected through simple random sampling technique. Data were gathered using Likert scale questionnaires and subsequently analyzed using multiple linear regression analysis. The partial test results revealed that only the Implementation of Internal Control Systems exerted a significant influence and emerged as the dominant variable, whereas Information Technology Utilization and Accessibility of Financial Reports demonstrated no considerable effect. Meanwhile, simultaneously, all three variables collectively proved to have a significant effect. These findings underscore the importance of strengthening the internal control system as the primary priority, which needs to be supported by improved utilization of information technology and broader accessibility of financial reports down to the individual OPD level
Co-Authors Amyra Putri Wahyuzan Diva Eldora Purba Khairunnisa Harahap Maura Rahma Azzahra Muhammad Rizal Siti Sri Wahyuni Tapi Rumondang Sari Siregar