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

Jurnal Ilmiah Riset Akuntansi

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Title PENGARUH LOCUS OF CONTROL, FRAMING, TEKANAN KETAATAN DAN KOMPETENSI AUDITOR TERHADAP AUDIT JUDGMENT (Studi Empiris pada Kantor Akuntan Publik Kota Malang)
 
Creator Dana, Awaluddin La
Maslichah, Maslichah
Afifudin, Afifudin
 
Description ABSTRACTThis 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
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2019-07-30
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/4388
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 8, No 10 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/4388/3924
 
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