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All Journal Owner : Riset dan Jurnal Akuntansi J-MACC : Journal of Management and Accounting Seminar Nasional Hasil Riset dan Pengabdian (SNHRP) Jurnal Pengabdian Masyarakat: BAKTI KITA EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat
Nashrudin Latif
Universitas PGRI Adi Buana Surabaya
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : Owner : Riset dan Jurnal Akuntansi

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Locus Of Control Sebagai Penguat Peran Etika Profesi Dan Audit Judgment Dalam Meningkatkan Kredibilitas Akuntan Publik Mutiara Rachma Ardhiani; Nashrudin Latif
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i4.1870

Abstract

The purpose of this study was to analyze the influence of professional ethics on the credibility of public accountants through audit judgment moderated by locus of control. The research was conducted on public accountants who worked at 24 KAPs in East Java which were registered in the database of Otoritas Jasa Keuangan (OJK). The data that has been obtained was analyzed quantitatively with path analysis to examine the effect of mediating variables and moderated regression analysis to examine the effect of moderating variables. The results of the study show that Professional Ethics has a direct and indirect effect on the Credibility of Public Accountants through Audit Judgment. Testing with the moderating variable gives two different results. First, Locus of Control can moderate the influence of Professional Ethics on the Credibility of Public Accountants, and secondly, Locus of Control does not moderate the effect of Audit Judgment on the Credibility of Public Accountants
Co-Authors Adinda Triaprilia Aji Prasetyo, Aji Andri Maulana Ardhiani, Mutiara Rachma Bayu Rama Laksono Bisma Arianto Christina Menuk Sri Handayani Estiasih, Soffia Pudji Ferry Hariawan Fery Hariawan Fina Andani Harizma . I Made Bagus Dwiarta Indah Ayu Avilia M.Arizal Nur Rochman Moh. Aslich Alana Mohammad Afrizal Miradji Muhammad Jawahirul Mubarroq Nur Oktaviana Nurdina Nurdina Purnaningrum, Evita Qurrota Ainiy Rezita Siswoyo Silviana Anggraini Ardya Putri Sugijanto Syafina Aisya Aliapsari Vrita Igna Savira