Variabel yang Mempengaruhi Audit Judgment dan Motivasi Sebagai Variabel Moderasi: Studi Kasus Aparat Pengawasan Intern Pemerintah Inspektorat Se-Pulau Lombok

Wajhi Syifa Wahusnul Khatimah (Universitas Bumigora Mataram)
Defel Septian (Universitas Bumigora Mataram)
Khairunnisa (Universitas Bumigora Mataram)

Jurnal Riset Manajemen dan Akuntansi
Vol. 6 No. 2 (2026): Agustus: Jurnal Riset Manajemen dan Akuntansi

Good governance implementation is essential in maintaining the quality of government financial reports, particularly in addressing task complexity, time budget pressure, and obedience pressure that affect audit judgment. This study aims to analyze the effects of these three factors on audit judgment with motivation as a moderating variable among auditors of the Inspectorates across Lombok Island. This research employs a quantitative approach with a sample of 162 auditors selected through purposive sampling. Data were analyzed using Partial Least Square-Structural Equation Modeling (PLS-SEM) with SmartPLS 4.1.1.6. The results indicate that task complexity and obedience pressure significantly affect audit judgment, while time budget pressure has no significant effect. Motivation is only able to weaken the negative effect of obedience pressure but does not moderate the effects of task complexity and time budget pressure.