Pengaruh Self-Efficacy, Audit Risk Dan Ethical Orientation Auditor Terhadap Audit Judgement Dengan Spiritual Quotient Sebagai Variabel Moderating

Hajering

Jurnal Ilmiah Neraca : Ekonomi Bisnis, Manajemen, Akuntansi
Vol. 7 No. 2 (2024): Mei-Oktober (2024)

This study aims to obtain empirical evidence of self-efficacy, audit risk, ethical orientation of auditors towards audit judgment with spiritual quotient as a moderating variable in Auditors at the Inspectorate Office of South Sulawesi Province. The data for this study were obtained from the Inspectorate Auditors of South Sulawesi Province. This study uses primary data obtained directly through questionnaires from auditors of the Inspectorate of South Sulawesi Province. The data collection method used is quantitative with the Structural Equation Model (SEM) as a data analysis method with the help of Smart PLS 3.0 software. The results of this study indicate that all variables of self-efficacy, audit risk ethical orientation, audit judgment and spiritual quotient show results in the same direction. This means that self-efficacy, audit risk and ethical orientation can bring better audit judgment by an auditor when doing audit work. By being strengthened by spiritual quotient, it will further build accurate and correct audit judgment by auditors so that it will produce more controlled and balanced judgment.