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All Journal Jurnal Konseling dan Pendidikan JURNAL MANAJEMEN MOTIVASI 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 Education Social Sciences

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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.
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.
Beyond technical skill: the impact of the big five personality traits on auditor performance in a supreme audit institution Ilhamsyah Al Rasyid; Poppy Sofia Koeswayo; Citra Sukmadilaga
Jurnal Konseling dan Pendidikan Vol. 14 No. 1 (2026): JKP
Publisher : Indonesian Institute for Counseling, Education and Therapy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/1199300

Abstract

This study examines the extent to which the Big Five personality traits influence auditor performance in the public sector, focusing on auditors of the Audit Board of the Republic of Indonesia (BPK RI) Representative Office of West Java Province. A quantitative survey design was employed, involving 47 auditors selected through a census approach. Personality traits were measured using the IPIP-BFM-25 instrument, while auditor performance was assessed across five dimensions: audit quality, timeliness, professionalism, competence, and effectiveness of audit follow-up. Data were analyzed using descriptive statistics and multiple regression analysis to determine both partial and simultaneous effects. The results demonstrate that Conscientiousness (β = 0.653, p < 0.05), Extraversion (β = 0.987, p < 0.01), Agreeableness (β = 0.989, p < 0.01), and Openness to Experience have significant positive effects on auditor performance. In contrast, Neuroticism shows a significant negative effect (β = −1.359, p < 0.001). Simultaneously, the Big Five personality traits explain 67.8% of the variance in auditor performance, indicating a strong explanatory power of personality factors in predicting performance outcomes. These findings suggest that public sector audit institutions should integrate personality-based considerations into auditor recruitment, placement, and capacity development to improve audit effectiveness and accountability. This study adds empirical value by quantitatively linking personality psychology with public sector audit performance within the context of Indonesia’s supreme audit institution.
The Relationship Between Machiavellian, Personality Traits, and Organizational Ethical Culture and Auditor Dysfunctional Behavior (A Survey of Auditors at the Audit Board of the Republic of Indonesia (BPK RI)) Wardhani, Dhahlia Dian Wijaya; Koeswayo, Poppy Sofia; Mubarok, Ahmad Zakie
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5266

Abstract

This research was conducted based on the phenomenon of dysfunctional auditor behavior, which is a major concern that has the potential to undermine the reputation of the Audit Board of the Republic of Indonesia (BPK) and one of the challenges for the BPK in preparing auditors who are able to apply the organization's core values in carrying out audit duties. The purpose of this study is to determine the influence of machiavellian, personality traits, and organizational ethical culture on dysfunctional auditor behavior. The purpose of this study is to determine the influence of machiavellian, personality traits, and organizational ethical culture on dysfunctional auditor behavior. This research method is a quantitative method with a survey approach on auditors at the BPK RI. This study uses primary data obtained through online questionnaires by 268 respondents who are sampled in the study. The data analysis method of this study is descriptive statistics and path analysis using the IBM SPSS Statistics 26 program. The results show that Machiavellian have a significant positive effect on dysfunctional auditor behavior, while personality traits have a significant negative effect on dysfunctional auditor behavior. Meanwhile, organizational ethical culture has a negative but insignificant effect on dysfunctional auditor behavior.
A Bibliometric Analysis of Audit Report Lag, Cost of Equity Capital, and Information Asymmetry Arifin, Luthfia Sari; Koeswayo, Poppy Sofia; Yunita, Devianti
JURNAL MANAJEMEN MOTIVASI Vol 21 No 2 (2025): Jurnal Manajemen Motivasi
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/jmm.v21i2.7985

Abstract

This research emerged due to the increasing concern over audit timeliness and its influence on financial market behavior, particularly the cost of equity capital and the degree of information asymmetry. Finding, characterizing, and analyzing the evolution of research publishing trends investigated by scholars globally is the primary goal of this bibliometric study. Using a systematic review approach, researchers gathered 98 documents from the Scopus database published between 2019 and 2024. The findings indicate a noticeable growth in academic publications focusing on audit report lag and its implications for transparency, investor confidence, and financial decision-making. These articles include topics such as auditor competence, audit committee effectiveness, governance structures, and country-level regulatory impacts. The increase in publication volume is influenced by data accessibility, collaborative research funding, and global scholarly interest in audit efficiency and financial risk management. This study offers several recommendations to enhance organizational knowledge related to improving audit timeliness, mitigating information asymmetry, and reducing equity financing costs.
Co-Authors Adam Nugraha Hidayat Ahmad Zakie Mubarrok Ahmad Zakie Mubarrok Arifin, Luthfia Sari Cahya Irawady Citra Sukmadilaga 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 Ilhamsyah Al Rasyid Jonatan, Arif Mubarok, Ahmad Zakie Mubarrok, Ahmad Zakie Muhammad Arya Lokamandala Nenden Indriani Setyawati, Dinie Sony Devano Wardhani, Dhahlia Dian Wijaya Yunita, Devianti