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All Journal Jurnal Riset Akuntansi dan Keuangan Owner : Riset dan Jurnal Akuntansi 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
Fakultas Ekonomi Dan Bisnis Universitas Padjadjaran
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : IIJSE

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Moderating Task Complexity in the Influence of Locus of Control, Self-Efficacy, and Time Budget Pressure on Audit Judgment: A Bibliometric Analysis Erlangga Prakasa; Poppy Sofia Koeswayo; Ahmad Zakie Mubarrok
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7078

Abstract

Auditors play a crucial role in ensuring that the financial statements presented by audited entities are prepared fairly and accurately. In the auditing environment, where the application of audit judgment is critical, its significance becomes even more pronounced under conditions of high uncertainty and limited time. This study focuses on the factors influencing auditors’ audit judgment, particularly locus of control, self-efficacy, and time budget pressure. Audit judgment is essential when auditors are confronted with task complexity and incomplete information, requiring them to exercise professional discretion in evaluating and determining audit outcomes. This research adopts a bibliometric literature review method, wherein relevant scientific articles published in the Scopus database between 2015 and 2025 were systematically collected, screened, and analyzed using VOSviewer software. Through this bibliometric approach, the study identifies publication trends, dominant keywords, co-authorship patterns, and thematic clusters related to the factors affecting audit judgment. The review highlights key variables such as locus of control—which pertains to auditors' perceived control over their professional responsibilities; self-efficacy—which reflects their belief in their ability to carry out audit tasks effectively; and time budget pressure—which represents the constraints imposed by limited time during audit engagements. Additionally, the findings indicate that task complexity serves as a moderating variable that may amplify or diminish the effects of these factors on the quality of audit judgment.
The Effect of Resilience and Professional Commitment on Reduced Audit Quality Behavior with Turnover Intention as an Intervening Variable Adam Nugraha Hidayat; Poppy Sofia Koeswayo; Ahmad Zakie Mubarrok
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.8235

Abstract

This research was conducted based on the phenomenon of reduced audit quality behavior, a form of dysfunctional audit behavior that directly reduces audit quality. This issue represents one of the most significant internal challenges for BPK in preparing auditors capable of upholding core values of integrity, independence, and professionalism in conducting state financial audits. The purpose of this research is to determine the influence of resilience, professional commitment and turnover intention on reduced audit quality behavior, as well as to explore the role of turnover intention as an intervening variable in mediating the influence of resilience and professional commitment on reduced audit quality behavior. This research method is a quantitative method with a survey approach at BPK main office and BPK Representative. This research uses primary data obtained through filling out questionnaires online by 264 respondents who were sampled in the research. The data analysis method for this research is descriptive statistics and path analysis using the IBM SPSS Statistics 26 program. The research results show that resilience and professional commitment have a significant negative effect, while turnover intention has a significant positive effect on reduced audit quality behavior. Turnover intention as an intervening variable partially mediates the significant negative influence of resilience and professional commitment on reduced audit quality behavior.
Co-Authors Adam Nugraha Hidayat Ahmad Zakie Mubarrok Ahmad Zakie Mubarrok Cahya Irawady Dea Arme Tiara Harahap Devianti Yunita Harahap Djoemarma Bede Dyah Sisca Putri Pramesti Eldi Puji Resza Erlangga Prakasa Erlangga Prakasa Evita Puspitasari Filosofi Putri Aulia Jonatan, Arif Mubarok, Ahmad Zakie Mubarrok, Ahmad Zakie Muhammad Arya Lokamandala Nenden Indriani Setyawati, Dinie Sony Devano Wardhani, Dhahlia Dian Wijaya