PENGARUH TEKANAN AKUNTABILITAS DAN SELF-EFFICACY TERHADAP KINERJA AUDITOR DENGAN MENGGUNAKAN EFFORT SEBAGAI MEDIASI

  • Andrew Joscha Sinaga Jurusan Akuntansi / Universitas Surabaya

Abstract

Abstract - Audit judgment is a consideration of the evidence and documentation that influences the decisions made by the auditor so that the necessary corporate honesty in presenting the financial statements and the auditor in conducting auditing. There are several factors that affect audit judgment among other pressures of accountability, self-efficacy, and the effort of the auditor. This research aims to examine the influence between the pressures of accountability and self-efficacy against the effort and audit the auditor's judgement in Surabaya. The sample used totaled 200 persons of public accountant in Surabaya. Data were collected using a questionnaire. The technique used is the analysis of structural equation models. The results of this analysis indicate that the pressures of accountability, and self-efficacy were found positive and significant effect against the effort and audit judgement. In addition, the study also showed that the effort could increase the audit judgement.


Keywords: Accountability; Self-efficacy; Effort; Audit Judgment.

Downloads

Download data is not yet available.

References

Arens, A. A., Elder, R. J., dan Beasley, M. S., 2011., Auditing dan Jasa Assurance Pendekatan Terpadu. Jakarta: Erlangga

Jamilah. S., Fanani, Z., dan Chandrarin, G., 2007., Pengaruh Gender Tekanan Ketaatan dan Kompleksitas Tugas Terhadap Audit Judgment. SNA X, Makasar, 26-28 Juli 2007.

Institut Akuntan Publik Indonesia, 2011., Standar Profesional Akuntan Publik. Jakarta: Salemba Empat

Iskandar, T, M., and Sanusi, Z. M., 2011., Assessing the Effects of Self efficacy and Task Complexity on Internal Contral Audit Judgement, Asian Academy of Management, Journal of Accounting and Finance, Vol. 7, No. 1, pp. 29-52

Haryanto. 2012. Akuntansi Sektor Publik. Semarang: Badan Penerbict Universitas Diponegoro

Suartana, I. W., 2010., Akuntansi Keperilakuan. Teori dan Implementasi. Yogyakarta: Andi.

Sumitro, M. U., Frieda, N. R. H., dan Putra, N. A., 2009., Correlation Between Self-efficacy to Job Stress of Sales Operation Employee’s PT. Nasmoco Group Semarang. Jurnal Skripsi. Universitas Diponegoro Semarang. pp. 1 – 19.

Tetclock, M., 1984., Propositions about the psychology of professional judgment in public accounting, Journal of Accounting Research, Vol. 22. No. 1, pp. 103-25.

Diani, M., dan Sari, R. N., 2007. Pengaruh Akuntabilitas dan Pengetahuan Terhadap Kualitas Hasil Kerja Auditor. Proceeding Simposium Nasional Akuntansi X Makassar, 2007.

Bandura, A., 1997., Self-Efficacy: The Exercise of Control. New York: W.H.. Freeman and Company.

Cloyd, B. C., 1997., Performance in Tax Research Tasks: The Joint Effect of Knowledge and Accountability. The Accounting Review. Vol. 72, No. 1, pp. 111-131.

Silalahi, G. A., 2003., Metode Penelitian dan Studi Kasus. Sidoarjo: Citra Media

Sugiyono., 2010., Metode Penelitian Kuantitatif Kualitatif & RND. Bandung: Alfabeta.
Published
2019-09-01
How to Cite
SINAGA, Andrew Joscha. PENGARUH TEKANAN AKUNTABILITAS DAN SELF-EFFICACY TERHADAP KINERJA AUDITOR DENGAN MENGGUNAKAN EFFORT SEBAGAI MEDIASI. CALYPTRA, [S.l.], v. 8, n. 1, p. 91-101, sep. 2019. ISSN 2302-8203. Available at: <http://journal.ubaya.ac.id/index.php/jimus/article/view/3620>. Date accessed: 24 nov. 2020.