FAKTOR YANG MEMPENGARUHI AUDIT JUDGMENT DENGAN OBEDIENCE PRESSURE SEBAGAI PEMODERASI
Kata Kunci:
ego depletion, moral reasoning, goal orientation, self efficacy, obedience pressure, audit judgementAbstrak
Penelitian ini bertujuan untuk mengetahui pengaruh ego depletion, moral reasoning, dan goal orientation terhadap audit judgement dengan obedience pressure sebagai variabel moderasi dan self efficacy sebagai variabel mediasi. Metode pengumpulan data melalui metode sensus menggunakan kuesioner. Sampel dalam penelitian ini adalah 116 auditor BPKP Perwakilan Provinsi Jawa Timur. Penelitian ini menggunakan pendekatan SEM berbasis PLS dengan SmartPLS. Data yang diperoleh dianalisis dengan pengujian analisis statistk deksriptif dan inferensial. Berdasarkan hasil analisis ditunjukkan bahwa ego depletion, performance approach goal orientation, dan performance avoidance goal orientation berpengaruh negatif dan signifikan terhadap audit judgement. Selain itu, self efficacy berpengaruh positif dan signifikan terhadap audit judgement. Akan tetapi, learning goal orientation dan moral reasoning tidak berpengaruh. Hasil lainnya didapatkan bahwa self efficacy memiliki peran mediasi pada hubungan goal orientation dengan audit judgement. Selain itu, obedience pressure memoderasi pada pengaruh self efficacy, tetapi tidak memoderasi pengaruh ego depletion dan moral reasoning terhadap audit judgement.
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