FAKTOR YANG MEMPENGARUHI AUDIT JUDGMENT DENGAN OBEDIENCE PRESSURE SEBAGAI PEMODERASI
Article Sidebar
moral reasoning,
goal orientation,
self efficacy,
obedience pressure,
audit judgement ego depletion,
moral reasoning,
goal orientation,
self efficacy,
obedience pressure,
audit judgement
Main Article Content
Abstract
This research aims to determine the effect of ego depletion, moral reasoning, and goal orientation on audit judgement with obedience pressure as a moderating variable and self-efficacy as a mediating variable. The research data are collected through census utilizing questionnaires, and the samples include 116 auditors of East Java Provincial Representative BPKP. The data obtained are analysed by testing descriptive statistical and inferential analysis utilizing the PLS-based SEM approach processed by SmartPLS. The results of the research exhibit that ego depletion, performance approach goal orientation, and performance avoidance goal orientation have a negative and significant effect; self-efficacy has a positive and significant effect; and learning goal orientation and moral reasoning have no effect on audit judgement. Self-efficacy mediates the effect of goal orientation on audit judgement; and obedience pressure moderates the effect of self-efficacy, but does not moderate the effect of ego depletion and moral reasoning on audit judgement.
Article Details
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish their articles in Jurnal Sistem Informasi, Keuangan, Auditing & Perpajakan (SIKAP) agree to the following terms:
(1) Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 Internasional (CC BY-SA 4.0) that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
(2) Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
(3) The author is permitted and encouraged to post his/her work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of the published work (See The Effect of Open Access).
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
References
Al-Fithrie, N.L. (2015) Pengaruh Moral Reasoning dan Ethical Sensitivity terhadap Persepsi Etis Mahasiswa Akuntansi dengan Gender sebagai Variabel Moderasi (Studi Kasus Pada Mahasiswa Akuntansi Uny). S1 thesis, Fakultas Ekonomi.
Ardillah, K., & Rebecca Angelina. (2021). The Impact of Integrity, Professionalism, and Self-Efficacy of Auditors on Audit Quality. JRB-Jurnal Riset Bisnis, 5(1), 44-56. https://doi.org/10.35814/jrb.v5i1.2554
Bandura, A. (1986), Social Foundations of Thought and Action: A Social Cognitive Theory. Prentice-Hall: Englewood Cliffs.
Baumeister, R. F., and K. D. Vohs. (2018). Strength Model Of Self-Regulation As Limited Resource: Assessment, Controversies, Update. In Self-Regulation And Self-Control. 78-128.
Bamba, A. T., Razak, A., & Ridfah, A. (2022). Pengaruh Performance Goal Orientation terhadap Perilaku Menyontek pada Mahasiswa. GUIDENA: Jurnal Ilmu Pendidikan, Psikologi, Bimbingan Dan Konseling, 12(1), 78–89. https://doi.org/10.24127/gdn.v12i1.5025
Cahya, GAE, & Mukiwihando, R. (2020). Pengaruh Orientasi Tujuan, Efikasi Diri, Tekanan Kepatuhan, dan Kompleksitas Tugas Terhadap Penilaian Audit Pada Inspektorat Jenderal Kementerian Keuangan. Jurnal Manajemen Keuangan Publik , 4 (1), 57–71. https://doi.org/10.31092/jmkp.v4i1.807
Chin, W. W. (1998). The Partial Least Squares Approach to Structural Equation Modeling. Modern Methods for Business Research,295-336.
Darmayanti, N., Wafa, M. A., Dientri, A. M., & Anggraeni, R. N. (2023). Pengaruh Self Efficacy, Goal Orientation and Obedience Pressure terhadap Audit Judgment. Jurnal Analisa Akuntansi Dan Perpajakan, 7(1), 102–113.
Daumiller, M., & Dresel, M. (2020). Researchers’ achievement goals: Prevalence, structure, and associations with job burnout/engagement and professional learning. Contemporary Educational Psychology, 61, Article 101843. https://doi.org/10.1016/j.cedpsych.2020.101843
Evia, Z., Santoso, R. E. W., & Nurcahyono, N. (2022). Pengalaman Kerja, Independensi, Integritas, Kompetensi dan Pengaruhnya terhadap xKualitas Audit. Jurnal Akuntansi Dan Governance, 2(2), 141. https://doi.org/10.24853/jago.2.2.141-149
Frislia, E., & Handoyo, S. (2020). Peran Konstrual Diri dan Orientasi Tujuan Terhadap Perilaku Kerja Inovatif Karyawan. Jurnal Psikologi , 19 (3), 233–245. https://doi.org/10.14710/jp.19.3.233-245
Ghozali, I. & Latan, H. (2015). Partial Least Squares: Konsep, Teknik dan Aplikasi Menggunakan Program SmartPLS 3.0. Semarang: Badan Penerbit Universitas Diponegoro.
Giboin, L.-S., & Wolff, W. (2019). The effect of ego depletion or mental fatigue on subsequent physical endurance performance: A meta-analysis. Performance Enhancement & Health, 7 (1-2), 100150. https://doi.org/10.1016/j.peh.2019.100150
Gifari, A., Su’un, M., & Bakri, A. A. (2023). Pengaruh Gender, Self-Efficacy Dan Kompleksitas Tugas Terhadap Audit Judgment Pada KAP di Makassar. Innovative: Journal Of Social Science Research, 3(4), 2216–2227. https://doi.org/10.31004/innovative.v3i4.3712
Habiburrochman, H., Hidayat, W., & Heriyati, D. (2020). The impact of audit paradigm and obedience pressure on perceived audit judgment. Opcion, 36 (Special Edition 27), 1184-1197.
Hair Jr, J.F., Matthews, L. M., Matthews, R. L., & Sarstedt, M. (2017). PLS-SEM or CB-SEM: Update Guidelines on Which Methods to Use. Int. J. Multivariat
Hair, J.F., Risher, J.J., Sarstedt, M. and Ringle, C.M. (2019), "When to use and how to report the results of PLS-SEM", European Business Review, Vol. 31 No. 1, pp. 2-24. https://doi.org/10.1108/EBR-11-2018-0203
Imawati, R., Hadiansyah, A., Fadjrina, A., Marita, D., Gautama, I. H., & Ramadhani, M. W. (2015). Hubungan Self Efficacy dan Goal Orientation terhadap Career Development pada Para Pencari Kerja PT. Bina Talenta. Jurnal Al-Azhar Indonesia Seri Humaniora, 2(3), 177. https://doi.org/10.36722/sh.v2i3.144
Jamilah, S., Fanani, Z., & Chandrarin, G. (2007). Pengaruh Gender, Tekanan Ketaatan, Dan Kompleksitas Tugas Terhadap Audit Judgement. Simposium Nasional Akuntansi X Makasar.
Hasan, M.A., & Andreas (2019). A Study Of Audit Judgment In The Audit Process: Effects Of Obedience Pressures, Task Complexity, And Audit Expertise –The Case Of Public Accounting Firms In Sumatra-Indonesia. International Journal of Scientific & Technology Research, 8, 32-37.
Hurley, P. J. (2019). Ego depletion and auditors’ JDM quality. Accounting, Organizations and Society, 77, 101048. https://doi.org/10.1016/j.aos.2019.03.001
Karimullah, S. A., & Yuyetta, E. N. A. (2021). Analisis Faktor-Faktor Yang Mempengaruhi Audit Judgement Dengan Task Complexity sebagai Pemoderasi (Studi Kasus Pada Auditor Kantor Akuntan Publik Di Kota Semarang). Diponegoro Journal of Accounting, 10(4).
Schermelleh-Engel, K., & Moosbrugger, H. (2003). Evaluating the fit of structural equation models: Tests of significance and descriptive goodness-of-fit measures. Methods of Psychological Research Online, 8(2), 23–74.
Keputusan Presiden (KEPPRES) Nomor 31 Tahun 1983 tentang Badan Pengawasan Keuangan dan Pembangunan. Diakses dari https://peraturan.bpk.go.id/Details/65545/keppres-no-31-tahun-1983
KPK. (2024). Statistik TPK Berdasarkan Jenis Perkara. KPK. Diakses dari website:https://www.kpk.go.id/id/statistik/penindakan/tpk-berdasarkan-jenis-perkara
Kusiyah, K., Usmany, P., Susilawati, M., As’ady, M., & Sahri, Y. (2024). The influence of moral reasoning on internal audit quality with auditor competence as a moderating variable. Religion, Education, and Social Laa Roiba Journal/Reslaj, 6(3), 2283–2290. https://doi.org/10.47467/reslaj.v6i3.6158
Lenggono, T. O. (2022). Pengaruh Kompetensi, Independensi Dan Moral Reasoning Auditor Terhadap Kualitas Audit (Studi Empiris Pada BPKP Provinsi Maluku). Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi), 6(3), 1089–1101. https://doi.org/10.31955/mea.v6i3.2522
Lin, L., Cai, X., & Yin, J. (2021). Effects of mentoring on work engagement: Work meaningfulness as a mediator. International Journal of Training and Development. https://doi.org/10.1111/ijtd.12210
Merawati, L. K., & Ariska, N. L. P. Y. A. (2018). Pengaruh Moral Reasoning, Skeptisisme Profesional Auditor, Tekanan Ketaatan dan Self-Efficacy Terhadap Kualitas Audit. Jurnal KRISNA: Kumpulan Riset Akuntansi, 10(1), 1–10. https://doi.org/10.22225/kr.10.1.714.70-76
Muraven, M., & Baumeister, R. F. (2000). Self-regulation and depletion of limited resources: Does self-control resemble a muscle? Psychological Bulletin, 126(2), 247-259. https://doi.org/10.1037/0033-2909.126.2.247.
Mursita, L. Y., Mustafida, N., & Rachmadia, R. (2019). Ego Depletion and Its Effect on Auditors’ Judgment and Decision-Making Quality. Jurnal Akuntansi Dan Keuangan Indonesia, 16(2), 224–244. https://doi.org/10.21002/jaki.2019.12
Ni’am, S., & Asril, S. (2023). KPK Periksa Direktur BPKP, Telusuri Dugaan Suap dalam Audit PT Amarta Karya. Kompas.Com. Diakses dari website: https://nasional.kompas.com/read/2023/08/22/15472961/kpk-periksa-direktur-bpkp-telusuri-dugaan-suap-dalam-audit-pt-amarta-karya
Noviardy Arif Pratama. (2014). “Pengaruh Moral Reasoning dan Due Professional Care terhadap Kualitas Audit di Lingkungan Pemerintah Daerah”. Skripsi. Yogyakarta: Universitas Negeri Yogyakarta.
Nugroho, Y. A. K., & Ngana, F. C. B. R. (2022). Tekanan Peran, Kompleksitas Tugas, Pelatihan Auditor, dan Kesadaran Kecurangan atas Laporan Keuangan. Perspektif Akuntansi, 5(1), 001–027. https://doi.org/10.24246/persi.v5i1.p001-027
Ogbeibu, S., Jabbour, C. J. C., Gaskin, J., Senadjki, A., & Hughes, M. (2021). Leveraging STARA competencies and green creativity to boost green organizational innovative evidence: A praxis for sustainable development. Business Strategy and the Environment , 30 (5), 2421–2440. https://doi.org/10.1002/bse.2754
Prayudatama, H. (2024). Self-Efficacy, Independensi, Kompleksitas Tugas dan Perannya pada Audit Judgement. Jati: Jurnal Akuntansi Terapan Indonesia, 7(1), 16-33. doi:https://doi.org/10.18196/jati.v7i1.21501
Ramadhan, F., Indriani, R., & Fachruzzaman, F. (2024). The Influence Of Competence, Independence, Obedience Pressure, And Internal Control System On The Quality Of Internal Auditor Examination Results. EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi Dan Bisnis, 12(1), 359 -. https://doi.org/10.37676/ekombis.v12i1.5300
Rijal, F., & Abdullah, M. W. (2020). Pengaruh healty lifestyle, psychological well being, dan self efficacy terhadap kinerja auditor dengan task complexity sebagai pemoderasi. JAK (Jurnal Akuntansi)/Jurnal Akuntansi : Kajian Ilmiah Akuntansi, 7(1), 22. https://doi.org/10.30656/jak.v7i1.1467
Ringle, C. M., Wende, S., and Becker, J.-M. (2024). "SmartPLS 4." Bönningstedt: SmartPLS, https://www.smartpls.com.
Rita Andini, & Dheasey Amboningty. (2023). The Impact of Audit Quality on Auditor Moral Reasoning, Competence and Independence on Professionalism in Public Accounting Office. Jurnal Scientia, 12(03), 3876-3881. Retrieved from https://seaninstitute.org/infor/index.php/pendidikan/article/view/1820
Sanusi, Zuraidah Mohd, Takiah Mohd Iskandar, Garry S. Monroe, dan Norman Mohd Saleh. 2018. Effects of goal orientation, self efficacy and task complexity on the audit judgement performance of Malaysian auditors. Accounting, Auditing and Accountability Journal.
Sekaran, Uma & Bougie, Roger. 2019. Metode Penelitian untuk Bisnis I: Pendekatan Pengembangan-Keahlian 6th Edition. Jakarta: Salemba Empat
Septiaji, B.C., & Hasymi M.. (2021). Gender Self Efficacy Tekanan Ketaatan Kompleksitas Tugas dan Pengalaman Auditor Terhadap Audit Judgement. 6(1), 55–68. https://doi.org/10.32502/jab.v6i1.3405
Shmueli, G., Sarstedt, M., Rambut, JF, Cheah, J.-H., Ting, H., Vaithilingam, S., & Ringle, CM (2019). Predictive model assessment in PLS-SEM: guidelines for using PLSpredict. European Journal of Marketing, 53 (11), 2322–2347. https://doi.org/10.1108/ejm-02-2019-0189
Sososutiksno, C., & Risakotta , I. I. (2023). Pengaruh Tekanan Anggaran Waktu, Motivasi dan Integritas Terhadap Kualitas Audit: Studi Empiris pada Inspektorat Kota Ambon dan Inspektorat Provinsi Maluku. Jurnal Bina Bangsa Ekonomika, 17(1), 38-51. https://doi.org/10.46306/jbbe.v17i1.443
Sososutiksno, C., & Alexander Rivan Gaspersz. (2023). Pengaruh Tekanan Ketaatan, Pengetahuan Audit Dan Self Efficacy Terhadap Audit Judgment. Jurnal Ilmiah Raflesia Akuntansi , 9 (2), 136–147. https://doi.org/10.53494/jira.v9i2.289
Srimindarti, C., Ashobah, S. N. F., Hardiningsih, P., & Yunianto, A. (2022). Does Moral Reasoning Moderate Audit Quality Determinants?. International Journal of Applied Economics, Finance and Accounting, 14(2), 162–169. https://doi.org/10.33094/ijaefa.v14i2.693
Sumartono. (2022). Professional Skepticism in Moderating the Influences of Auditors’ Knowledge, Obedience Pressure, and Auditors’ Experience on Audit Judgment. Jurnal Aset (Akuntansi Riset), 14(1), 135–144. https://doi.org/10.17509/jaset.v14i1.44580
Supriyadi Supriyadi, & Nidaul Uswah Prasetyaningsih. (2021). Peran Penalaran Moral pada Pengaruh Skema Insentif dan Hubungan Kerja pada Whistleblowing: Sebuah Studi Eksperimental Audit. Jurnal Bisnis Internasional Gadjah Mada , 23 (3), 215–215. https://doi.org/10.22146/gamaijb.64394
Suryowati, E. (2022). Auditor BPKP Salah Hitung Audit Kerugian Negara Proyek e-KTP - Jawa Pos. JawaPos.Com. https://www.jawapos.com/kasuistika/01405880/auditor-bpkp-salah-hitung-audit-kerugian-negara-proyek-ektp
VandeWalle, D. (2001). Goal Orientation: Why Wanting to Look Successful Doesn’t Always Lead to Success. Organizational Dynamics, 30 (2), 162–171. https://doi.org/10.1016/s0090-2616(01)00050-x
Vohs, K. D., Schmeichel, B. J., Lohmann, S., Gronau, Q. F., Finley, A. J., Ainsworth, S. E., Alquist, J. L., Baker, M. D., Brizi, A., Bunyi, A., Butschek, G. J., Campbell, C., Capaldi, J., Cau, C., Chambers, H., Chatzisarantis, N. L. D., Christensen, W. J., Clay, S. L., Curtis, J., . . . Albarracín, D. (2021). A multisite preregistered paradigmatic test of the Ego-Depletion effect. Psychological Science, 32(10), 1566–1581. https://doi.org/10.1177/0956797621989733
Xia, Y., Schyns, B., & Du, Y. (2017). Why and when job stressors impact voice behaviour: An ego depletion perspective. Journal of Business Research , 2017 (1), 15456. https://doi.org/10.5465/ambpp.2017.190
Yustina, A. I., Aritonang, E. P. C. N., & Andrianantenaina, H. (2024). Audit Judgment Through Time Budget Pressure, Quality of Sleep, and Ego Depletion. Jurnal Akuntansi Dan Auditing Indonesia, 27(2), 2023. https://doi.org/10.20885/jaai.vol27.iss2.art6
Bidokia, F. Z., Arefmanesh, Z., & Khaneghah, J. B. (2023). The Effect of Goal Orientation on Auditors’ Judgment Performance with the Mediating Role of Self-Efficacy. Journal of Social Behavior and Community Health. https://doi.org/10.18502/jsbch.v7i1.12800