Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Riset Manajemen dan Akuntansi
Wajhi Syifa Wahusnul Khatimah
Universitas Bumigora Mataram
Decision Sciences, Operations Research & Management

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Variabel yang Mempengaruhi Audit Judgment dan Motivasi Sebagai Variabel Moderasi: Studi Kasus Aparat Pengawasan Intern Pemerintah Inspektorat Se-Pulau Lombok Wajhi Syifa Wahusnul Khatimah; Defel Septian; Khairunnisa
Jurnal Riset Manajemen dan Akuntansi Vol. 6 No. 2 (2026): Agustus: Jurnal Riset Manajemen dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurima.v6i2.7716

Abstract

Good governance implementation is essential in maintaining the quality of government financial reports, particularly in addressing task complexity, time budget pressure, and obedience pressure that affect audit judgment. This study aims to analyze the effects of these three factors on audit judgment with motivation as a moderating variable among auditors of the Inspectorates across Lombok Island. This research employs a quantitative approach with a sample of 162 auditors selected through purposive sampling. Data were analyzed using Partial Least Square-Structural Equation Modeling (PLS-SEM) with SmartPLS 4.1.1.6. The results indicate that task complexity and obedience pressure significantly affect audit judgment, while time budget pressure has no significant effect. Motivation is only able to weaken the negative effect of obedience pressure but does not moderate the effects of task complexity and time budget pressure.
Co-Authors Defel Septian Khairunnisa