FINANCIAL : JURNAL AKUNTANSI
Vol 8, No 1 (2022)

THE EFFECT OF SELF EFFICACY, GOAL ORIENTATION AND OBEDIENCE PRESSURE ON AUDIT JUDGMENT

Novi Darmayanti ([Scopus ID 57200410478] [Sinta ID 5997837] Universitas Islam Darul Ulum Lamongan)
Rindang Nur Anggraeni (Universitas Islam Darul Ulum Lamongan)
Martha Suhardiyah (Universitas PGRI Adi Buana Surabaya)
Judi Suharsono (Universitas Panca Marga)



Article Info

Publish Date
24 Jun 2022

Abstract

This study aims to determine how much influence Self Efficacy, Goal Orientation and Obedience Pressure have on Audit Judgment. The population in this study is the Inspectorate of Lamongan Bojonegoro Regency. The sampling method used in this research is saturated sampling. Data collection techniques in this study by distributing questionnaires to respondents. The questionnaires distributed were 50 questionnaires with a rate of 46 questionnaires or 92% of the total questionnaires sent. The data were analyzed using the multiple linear regression method and processed with the SPSS Version 25 program. Based on the results of the study, it was concluded that Self Efficacy, Goal Orientation partially had a positive and significant effect on auditor quality, but Obedience Pressure variable had no significant effect on auditor quality. Self Efficacy, Goal Orientation and Obedience Pressure simultaneously have a positive influence on Audit Judgment.Keywords : Audit Judgment, Self Efficacy, Goal Orientation and Obedience Pressure.

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Journal Info

Abbrev

financial

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal ini memuat hasil penelitian bidang ilmu ekonomi Akuntansi yang akan diterbitkan secara reguler setiap 6 bulan sekali yaitu pada bulan Juni dan Desember dengan memilih karya ilmiah terbaik dan layak dimuat. Jurnal ini dikelola oleh tim dosen akuntansi. ...