Skripsi

PENGARUH PENGALAMAN AUDITOR, KOMPLEKSITAS TUGAS, OBEDIENCE PRESSURE, DAN LOCUS OF CONTROL TERHADAP AUDIT JUDGMENT AUDITOR BPK RI PERWAKILAN PROVINSI SUMATERA SELATAN

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This study aims to determine the influence of auditor experience, task complexity, compliance pressure, and locus of control on the audit judgment of BPK RI auditors at the South Sumatra Province Representative Office. A sample of 51 people was selected using a purposive sampling method using primary data from a questionnaire. Data analysis was performed using Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) approach and multiple linear regression using SmartPLS version 4. The results indicate that auditor experience, task complexity, compliance pressure, and locus of control have a positive effect on audit judgment. Therefore, auditors can improve their ability to make informed and effective audit judgments during the audit process by recognizing the importance of both personal and task factors. Keywords: Auditor Experience, Task Complexity, Obedience Pressure, Locus of Control, Audit Judgment

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Detail Information

Series Title

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Call Number

T1947652026

Publisher

Indralaya : Prodi Ekonomi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2026

Collation

xiv, 165 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.019 07

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

-

Subject(s)

Prodi Ekonomi Akuntansi

Specific Detail Info

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Statement of Responsibility

KA

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