Putri, Aliyah Alamanda and Yeney Widya Prihatiningtias, , SE.,M.SA.,DBA., Ak (2024) Pengaruh Ego Depletion, Moral Reasoning, Dan Goal Orientation Terhadap Audit Judgement Dengan Obedience Pressure Sebagai Variabel Moderasi Dan Self Efficacy Sebagai Variabel Mediasi. Sarjana thesis, Universitas Brawijaya.
Abstract
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 yang digunakan dalam pengumpulan data melalui metode sensus menggunakan kuesioner. Sampel yang digunakan dalam penelitian ini adalah 116 auditor BPKP Perwakilan Provinsi Jawa Timur. Penelitian ini menggunakan pendekatan SEM berbasis PLS dengan software SmartPLS. Data yang diperoleh dianalisis dengan pengujian analisis statistk deksriptif dan analisis inferensial. Berdasarkan hasil analisis ditunjukkan bahwa ego depletion, performance approach goal orientation, dan performance avoidance goal orientation memiliki pengaruh negatif dan signifikan terhadap audit judgement. Selain itu, self efficacy memiliki pengaruh positif dan signifikan terhadap audit judgement. Akan tetapi, learning goal orientation dan moral reasoning tidak berpengaruh terhadap audit judgement. Hasil uji efek mediasi menunjukkan bahwa self efficacy memilikiperan mediasi pada hubungan goal orientation dengan audit judgement. Hasil uji efek moderasi menunjukkan bahwa obedience pressure tidak memoderasi pengaruh ego depletion dan moral reasoning terhadap audit judgement, tetapi memoderasi pengaruh self efficacy terhadap audit judgement.
English Abstract
This research aims to determine the effect of ego depletion, moral reasoning, and goal orientation on audit judgement with obedience pressure as a moderating variable and self-efficacy as a mediating variable. The research data are collected through census utilizing questionnaires, and the samples include 116 auditors of East Java Provincial Representative BPKP. The data obtained are analyzed by testing descriptive statistical analysis and inferential analysis utilizing the PLS-based SEM approach processed by SmartPLS software. The results of the research exhibit that ego depletion, performance approach goal orientation, and performance avoidance goal orientation have a negative and significant effect on audit judgement; self-efficacy has a positive and significant effect on audit judgement; and learning goal orientation and moral reasoning have no effect on audit judgement. Self-efficacy mediates the effect of goal orientation on audit judgement; and obedience pressure does not moderate the effect of ego depletion and moral reasoning on audit judgement, but moderates the effect of self-efficacy on audit judgement.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | 052402 |
| Uncontrolled Keywords: | ego depletion, moral reasoning, goal orientation, self-efficacy, obedience pressure, audit judgement-ego depletion, moral reasoning, goal orientation, self efficacy, obedience pressure, audit judgement |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Unnamed user with username nova |
| Date Deposited: | 31 Dec 2024 02:36 |
| Last Modified: | 31 Dec 2024 02:36 |
| URI: | http://repository.ub.ac.id/id/eprint/230723 |
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