The Effect of Obedience and Self-Efficacy Pressure on Audit Judgment with Religiosity as a Moderation Variable (Study at BPK Maluku Province)
DOI:
https://doi.org/10.24256/kharaj.v8i2.9949Keywords:
Obedience pressure, Self-efficacy, Audit judgment, Religiosity, AuditorAbstract
This study aims to analyze the influence of obedience pressure and self-efficacy on audit judgment with religiosity as a moderation variable in auditors at the Maluku Provincial Financial Audit Agency (BPK). The phenomenon of weak audit judgment often arises due to high obedience pressure, low auditor self-efficacy, and lack of religiosity value in the professional decision-making process. This study uses a quantitative approach with a survey method. Data was collected through a questionnaire distributed to BPK auditors in Maluku Province, then analyzed using moderation regression. The results of the study are expected to strengthen the theory of audit judgment by showing that the pressure of obedience decreases the quality of audit judgment, while self-efficacy and religiosity strengthen the ethical decision of auditors. This research has implications for improving the development of ethics, religiosity, and professionalism of auditors within state financial audit institutions.
References
Agustini, NKR, & Merkusiwati, NKLA (2016). The Effect of Obedience Pressure, Auditor Seniority, and Time Budget Pressure on Audit Judgment. E-Journal of Accounting, Udayana University, 15(1), 433-462.
Agustini, Ni Ketut Riski, and NKLA Merkusiwati. "The Effect of Obedience Pressure, Auditor Seniority, and Time Budget Pressure on Audit Judgment." E-Journal of Accounting, Udayana University 15.1 (2016): 433-462.
https://akuntansi.or.id/baca-tulisan/44_kasus-kasus-melilit-kap-besar-di-indonesia.html
httpps://www.cnnindonesia.com/ekonomi/20190628124946-92-407304/kemenkeu-beberkan-tiga-negligence of Garuda Indonesia auditors
Compliance with Audit Judgment in Public Accounting Firms in Medan City. Owner: Research and Accounting Journal, 2021, 5.1: 130-139.
Kurnia, Pipin, Kennedy Kennedy, and Febrina Prima Putri. The influence of auditor knowledge, auditor experience, task complexity, locus of control, and obedience pressure on audit judgment (case study on BPKP representatives of Riau province). Diss. Riau University, 2015.
Nadhiroh, SA, & LAKSITO, H. (2010). The Effect of Task Complexity, Goal Orientation, and Self-Efficacy on Auditor Performance in Audit Preparation
Downloads
Published
How to Cite
Issue
Section
Citation Check
License
Copyright (c) 2026 Alexander Rivan Gaspersz, Dwi Haryanti, Paul Usmany
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International License. In line with the license, authors are allowed to share and adapt the material. In addition, the material must be given appropriate credit, provided with a link to the license, and indicated if changes were made. If authors remix, transform or build upon the material, authors must distribute their contributions under the same license as the original.
