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All Journal Hita Akuntansi dan Keuangan
Putu Ariyati Apsari
Universitas Hindu Indonesia
Economics, Econometrics & Finance

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Independensi, Kompetensi Profesional dan Locus Of Control dalam Mempengaruhi Kualitas Audit Judgment Putu Ariyati Apsari; Putu Cita ayu; Putu Nuniek Hutnaleontina
Hita Akuntansi dan Keuangan Vol 4 No 2 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i2.3759

Abstract

This study examines how independence, professional competence, and locus of control influence audit judgment (a case study of the Bali Province Financial Audit Board). The people in this study were the forty auditors who worked for the Audit Board of the Representatives of the Province of Bali. Forty people were chosen as samples for this study using the purposive sampling method, and the results were analyzed using multiple linear regression techniques. This study's findings demonstrate that independence positively influences audit judgment. Professional competence influences audit judgment positively; locus of control influences audit judgment positively. Based on the research results, it is hoped that in the future, the auditor will maintain a certain level of independence, use the skills they already have to form a reasonable and accurate audit opinion and learn more skills that can help them make a good audit judgment.
Co-Authors Putu Cita Ayu Putu Nuniek Hutnaleontina