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All Journal Jurnal Riset Akuntansi dan Keuangan JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Equity Journal of Accounting Auditing and Business Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) IIJSE Equity
Poppy Sofia Koeswayo
Universitas Padjadjaran
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : Jurnal Equity

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Locus of Control, Self Efficacy, and Time Budget Pressure in Audit Judgment: The Moderating Role of Task Complexity Erlangga Prakasa; Koeswayo, Poppy Sofia; Mubarrok, Ahmad Zakie
EQUITY Vol 28 No 1 (2025): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v28i1.10625

Abstract

This research uses task complexity as a moderating variable to empirically evaluate the effects of locus of control, self-efficacy, and time budget pressure on audit judgment. This study collected answer from auditors who worked for KAP in Bali.   The collected data was analyzed using IBM SPSS Statistics in order to assess validity, reliability, and hypotheses. The results of the research show that locus of control, self-efficacy, and time budget pressure have a significant impact on audit judgment.   The results of the moderation test show that task complexity affects the link between audit judgment and time budget pressure, but it has no effect on the relationship between self-efficacy and locus of control. Keywords: Time Budget Pressure; Audit Judgment; Self Efficacy; Locus Of Control; Task Complexity.
Co-Authors Cahya Irawady Dea Arme Tiara Harahap Devianti Yunita Harahap Djoemarma Bede Dyah Sisca Putri Pramesti Erlangga Prakasa Filosofi Putri Aulia Jonatan, Arif Mubarok, Ahmad Zakie Mubarrok, Ahmad Zakie Muhammad Arya Lokamandala Nenden Indriani Prakasa, Erlangga Puspitasari, Evita Puspitasari, Evita Setyawati, Dinie Sony Devano Wardhani, Dhahlia Dian Wijaya