PENGARUH RELIGIUSITAS, SKEPTISISME PROFESIONAL, LOCUS OF CONTROL, DAN TEKANAN WAKTU TERHADAP AUDIT JUDGMENT
Abstract
This research was aimed to examine empiricially the effect of religiosity, professional skepticism, locus of control, and time pressure on audit judgment. The subject of this research are auditors who worked on the Public Accountant Office in D. I. Yogyakarta and Central Java province.
The data used in this research are primary data. The sample taken using purposive sampling technique which demands that the respondent must have been working for at least one year. Collecting data was conducted by questionnare distributed directly to auditors as much 71 questionnare. The statistics method used was multiplied analysis linear regression, with hypotheses testing of statistic t tests.
The result of this research showed that professional skepticism and locus of control significantly positive influence on audit judgment, time pressure significantly negative influence on audit judgment, and religiosity doesn’t significantly influence on audit judgment.