Proceedings of the 3rd Borobudur International Symposium on Humanities and Social Science 2021 (BIS-HSS 2021)

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The Effect Determinant Factors of Audit Judgment in the Government Sector

Authors
Christina Dwi Astuti1, *, Erma Prilyani Sihotang1, Lidia Wahyuni1, Shafrani Dizar1
1Accounting Dept, Trisakti University, 11440, Indonesia
*Corresponding author. Email: cdwi_astuti@trisakti.ac.id
Corresponding Author
Christina Dwi Astuti
Available Online 29 December 2022.
DOI
10.2991/978-2-494069-49-7_131How to use a DOI?
Keywords
Audit Judgment; Goal Orientation; Self Efficacy; Obedience Pressures; Task Complexity
Abstract

Audit judgment is the auditor’s consideration in assessing information at every audit process, including engagement, planning, field assignments, and audit reporting. Audit judgment is critical because the audit is conducted based on a sample. The accuracy of this audit judgment affects the quality of the audit and the opinion it produces. This study examines the effect of goal orientation, self-efficacy, obedience pressure, and task complexity on the audit judgment of internal auditors in the Government Sector. This research has primary data. The research object is internal auditors, as members of Government Internal Supervisory Apparatus (APIP) who worked at Inspektorat Jendral of Ministry of Finance, Transportation, and Internal Affairs—based on proportionate stratified random sampling method, collected 255 returned questionnaires. The result confirms that goal orientation, self-efficacy, and task complexity positively affect audit judgment. Obedience pressure negatively affects audit judgment. The study results reveal that obedience pressure negatively affects audit judgment needs to be the attention of Inspektorat Jendral of Ministry of Finance, Ministry of Transportation, and Ministry of Internal Affairs. An improvement of risk management application the audit process to detect risks of regulatory pressure from various parties and interfere with the implementation and achievement of audit objectives/results.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 3rd Borobudur International Symposium on Humanities and Social Science 2021 (BIS-HSS 2021)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
29 December 2022
ISBN
10.2991/978-2-494069-49-7_131
ISSN
2352-5398
DOI
10.2991/978-2-494069-49-7_131How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Christina Dwi Astuti
AU  - Erma Prilyani Sihotang
AU  - Lidia Wahyuni
AU  - Shafrani Dizar
PY  - 2022
DA  - 2022/12/29
TI  - The Effect Determinant Factors of Audit Judgment in the Government Sector
BT  - Proceedings of the 3rd Borobudur International Symposium on Humanities and Social Science 2021 (BIS-HSS 2021)
PB  - Atlantis Press
SP  - 778
EP  - 782
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-494069-49-7_131
DO  - 10.2991/978-2-494069-49-7_131
ID  - Astuti2022
ER  -