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Prakasa, Erlangga
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Religion Arts Humanities Chemistry Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Physics Social Sciences Other

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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 Prakasa, Erlangga; Koeswayo, Poppy Sofia; Mubarrok, Ahmad Zakie
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Sharia Economics Department 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.
Analisis Bibliometrik tentang Perkembangan Environmental, Social, and Governance (ESG) pada Scopus Prakasa, Erlangga
Indonesian Research Journal on Education Vol. 4 No. 4 (2024): irje 2024
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/irje.v4i4.1785

Abstract

Environmental, Social, and Governance (ESG) berpengaruh terhadap aspek keuangan perusahaan. Penelitian ini bertujuan untuk menggambarkan tentang status dan tren dalam penelitian mengenai Environmental, Social, and Governance (ESG). Dalam menjalankan penelitian ini untuk mencapai tujuannya, pada penelitian ini topik pencariannya terkait Environmental, Social, and Governance dengan mengumpulkan jurnal yang diterbitkan dari tahun 2015 hingga 2023. Sampel penelitian ini mencakup data 222 dokumen jurnal yang diperoleh dari database Scopus dan menggunakan analisis bibliometrik kuantitaif. Analisis ini mengevaluasi elemen penelitian yang seperti bagaimanan topik ESG dari waktu ke waktu, produktif seperti penulis, kutipan, negara, dan tema atau topik yang lagi hangat di bidang ESG ini. jumlah publikasi mengenai topik ini meningkat hampir dua kali lipat setiap tahun sejak tahun 2017. Dengan peningkatan jumlah publikasi yang tinggi ini, dunia diharapkan memberikan pertimbangan yang lebih besar terhadap konsep ESG. Penelitian ini dilakukannya analisis bibliometrik terkait perkembangan Environmental, Social, and Governance (ESG) waktu ke waktu.
Co-Authors Mubarrok, Ahmad Zakie Poppy Sofia Koeswayo