PENGARUH LOCUS OF CONTROL, FRAMING, TEKANAN KETAATAN DAN KOMPETENSI AUDITOR TERHADAP AUDIT JUDGMENT (Studi Empiris pada Kantor Akuntan Publik Kota Malang)

Awaluddin La Dana, Maslichah Maslichah, Afifudin Afifudin

Abstract


ABSTRACT

This research was conducted to analyze the influence of locus of control, framing, pressure of obedience and auditor competence on audit judgment. based on the results of simultaneous hypothesis testing shows that simultaneously locus of control, framing, pressure obedience and auditor competence affect audit judgment and partially shows that locus of control has a significant effect on audit judgment, framing has a significant effect on audit judgment, auditor competence has a significant effect towards audit judgment while obedience pressure does notsignificant influence on audit judgment. the results of this study can be used as a reference for auditors as a step that must be done related to audit judgment and any factors that are able to influence audit judgment such as locus of control, framing pressure of compliance and auditor competence.

Keywords: Locus of Control, Framing, Compliance Pressure, and Auditor Competence, Audit Judgment


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