Effect of Locus of Control and Task Complexity in Audit Judgement with Philosophy "Tri Kaya Parisudha" as a Moderation Variable

  • Yeni Desak Putu Rika Universitas Udayana, Indonesia
  • Suartana I Wayan Universitas Udayana, Indonesia
  • Sari Maria Mediatrix Ratna Universitas Udayana, Indonesia
  • Rasmini Ni Ketut Universitas Udayana, Indonesia

Abstract

The rapid development that occurring in the financial sector poses a challenge for LPDs to maintain their health. Management must always develop policies and strategies to maintain the health of LPDs, one of which is to improve the company's internal control. In internal control and auditing, Audit judgment is needed. Audit judgment can be influenced by Locus of control and the complexity of the task. The aim of this research is to find out the ability of philosophy of Tri Kaya Parisudha to moderate the influence of locus of control and the complexity of the task on judgment audits. Research on 57 LPD supervisors in Gianyar Regency as respondents. Hypothesis testing is done using the MRA with the help of SPSS. The results of the study prove that the philosophy of Tri Kaya Parisudha in Paris has moderated the influence of locus of control on audit judgment. When the supervisor has a high locus of control, the supervisor will have a high quality audit audit so that the philosophy of Tri Kaya Parisudha strengthens that influence. Philosophy of Tri Kaya Parisudha is not able to moderate the influence of the complexity of the task on audit judgment. This happens because the complexity of the task is high can reduce the quality of audit judgment, the higher the complexity of the task faced by a supervisor, the higher the inaccuracies faced by the supervisor will result in errors in making audit judgment.

References

Eko, S., Khasanah, T.I., Widuri, D., Handayani, S., Handayan, N., Qomariyah, P., Aksa, S., Hastowiyono, Suharyanto, Kurniawan, B. 2014. Desa Membangun Indonesia. Yogyakarta: Forum Pengembangan Pembaharuan Desa

Bhuwaneswari, A.A.A.M., Damayanthi, I G.A.E. 2018. Pengaruh Karakteristik Pengawas Internal terhadap Efektivitas Pengendalian Internal Lembaga Perkreditan Desa di Kota Denpasar. E-Jurnal Akuntansi Universitas Udayana, 22(3): 1800-1825

Suartana, I W. 2009. Arsitektur Pengelolaan Risiko Pada Lembaga Perkreditan Desa (LPD), Cetakan Pertama, Denpasar: Udayana University Press

Limen, P., Karamay, H., Gamaliel, H. 2017. Analisis Faktor-Faktor yang mempengaruhi Audit Judgement pada Auditor, Jurnal Riset Akuntansi Going Concern, 12(2): 224-230

Indarto, 2011. Analisis Faktor-Faktor Yang Mempengaruhi Penghentian Prematur Atas Prosedur Audit. Jurnal Dinamika Sosial Ekonomi, 7:2

Christanti, M.P., Dwirandra, A.A.N.B. 2017. Pengaruh Pengalaman Auditor, Locus Of Control, Dan Pengetahuan Mendeteksi Kekeliruan Pada Audit Judgment. E-Jurnal Akuntansi Universitas Udayana, 18(1):327-357

Sari, D.I.,Ruhiyat, E. 2017. Locus Of Control, Tekanan Ketaatan dan Kompleksitas Tugas Terhadap Audit Judgment. Jurnal Aset (Akuntansi Riset),9(2):23-34

Pertiwi, K.U.C., Budiartha, K. 2017. Pengaruh Tekanan Ketaatan, Independensi, Pengalaman Kerja, Locus Of Control Terhadap Audit Judgment Di Kap Bali. E-Jurnal Akuntansi Universitas Udayana, 19(1): 712-740

Iswari, T.I., Kusuma, I.W. 2013. The Effect of Organizational-Professional Conflict towards Professional Judgment by Public Accountant Using Personality Type, Gender, and Locus of Control as Moderating Variables. Review of integrative business & economics research,2(2): 434-448

Putri, F.P. 2015. Pengaruh Pengetahuan Auditor, Pengalaman Auditor, Kompleksitas Tugas, Locus Of Control, Dan Tekanan Ketaatan Terhadap Audit Judgment. Jom FEKON, 2(2)

Suardikha, I M. S., Budiartha, K. 2017. Kemampuan Gender Memoderasi Pengaruh Self-Efficacy Dan Kompleksitas Tugas Pada Audit Judgment. Jurnal Ekonomi dan Pariwisata, 12(2):-

Raiyani, N. L.K. P., Suputra, I D.G.D. 2014. Pengaruh Kompetensi, Kompleksitas Tugas, Dan Locus Of Control Terhadap Audit Judgment. E-Jurnal Akuntansi Universitas Udayana 6.3 (2014):429-438

Muktiningtyas, D.,Yulianto, A. 2016. Influence of Ethical Environment and Task Complexity on Audit Judgment with Personality Type and Locus of Control As Moderated Variables. Accounting Analysis Journal AAJ, 5(4): 389-396

Ahyani, N., Weningtyas, N., Chairina, R. 2015. Pengaruh Locus Of Control, Kompetensi, Dan Kompleksitas Tugas Terhadap Audit Judgment. JSAI, 2 ( 1): 1-12)

Nalsmosavi, S., Sofian, S., Saat, M., Jahanzeb, A. 2015. The Effect of Ethics on Auditor’s Judgment in Ethical Dilemma Conditions: Evidence from Iranian Auditors. International Journal of Innovation and Applied Studies, 10(3): 1005-1013

Seibel, H. D. 2008. Desa Pakraman and Lembaga Perkreditan Desa in Bali. ProFI Working Paper Series, 03/2008

Prayudi, M.A., Martadinata, P.H. 2018. Tri Kaya Parisudha As A Cultural And Religious-Based Ethics Concept In Improving Accounting Student’s Moral Judgment. 4 th International Conference on Accounting and Finance 25-26 April 2018, Yogyakarta, Indonesia

Luthans, F. 2005. Organizational Behavior. Seventh Edition. McGraw-Hill, Inc.,New York

Ikhsan, A dan Ishak, M. 2008. Akuntansi Keperilakuan. Salemba Empat: Jakarta

(Ajzen and Madden 1986)

Yustrianthe, Rahmawati H. 2012. “Beberapa Faktor Yang Mempengaruhi Audit Judgment Auditor Pemerintah”. Jurnal Dinamika Akuntansi. Vol.4, No.2, pp.72-82

Zulaikha. 2006. Pengaruh Interaksi Gender, Kompleksitas Tugas dan Pengalaman Auditor Terhadap Audit Judgment. Universitas Diponegoro. Semarang

Komalasari, Rossa Dan Erna Hernawati. 2015. “Pengaruh Independensi, Kompleksitas Tugas, Dan Gender terhadap Audit Judgment”.Jurnal NeoBis.Vol.9, No.2.

Kreitner, Robert dan Angelo Kinicki, 2005. Perilaku Organisasi. Salemba Empat. Mc Graw Hill Education. Jakarta

Millet, Patrick. 2005. Locus of control and it’s Relation to Working Life : Studies From The Fields of Vocational Rehabilitation and Small Firms In Sweden. Tesis. Departement of Human Work Science. Lelua University of Technology Sweden.)

Chen, Jui-Chen; Silverthorne, Colin. 2008. The impact of locus of control on job stress, job performance and job satisfaction in Taiwan. Leadership & Organization Development Journal, 29(7): 572 – 582

Haerem, T., Pentland, B.T., Miller, K. 2015. Task Complexity: Extending A Core Concept. Academy of Management Review, 40(3)

Gupta, P.P., Umanath, N.S., Dirsmith, M.W. (1999), Supervision practices and audit effectiveness: An empirical analysis of GAO audits. Behavioral Research in Accounting, 11, 27-50

Sudartha and Atmaja (2001: 53)

Ruky, Achmad S. 2011. Manajemen Penggajian dan Pengupahan untuk Karyawan Perusahaan. Jakarta : Gramedia Pustaka Utama

Iskandar, T.M., Sanusi, Z.M. 2011. Assessing The Effects Of Self-Efficacy And Task Complexity On Internal Control Audit Judgment. Asian Academy Of Management Journal Of Accounting And Finance, 7(1):29-52

Susetyo, B. 2009. Pengaruh Pengalaman Audit terhadap Pertimbangan Auditor dengan Kredibilitas Klien sebagai Variabel moderating. Tesis Semarang: Universitas Diponegoro

Karim, A. 2017. Pengaruh Locus Of Control Dan Kinerja Auditor Terhadap Kualitas Audit Dengan Perilaku Disfungsional Audit Sebagai Variabel Intervening. Tesis. Universitas Palangka Raya: Palangka Raya

Jamilah, S., Fanani, Z., & Grahita, C. 2007. Pengaruh Gender, Tekanan Ketaatan dan Kompleksitas Tugas Terhadap Audit Judgment. Simposium Nasional Akuntansi X. Universitas Hasanuddin. Makassar Sirajuddin and Oktaviani, (2018)

Rahmawati. 2012. Beberapa Faktor Yang Mempengaruhi Audit Judgment Auditor Pemerintah. Jurnal Dinamika Akuntansi.Vol. 4, No. 2, (2012) 72-82.

Published
2019-07-17
Section
Articles