PENGARUH ORIENTASI TUJUAN DAN SELF-EFFICACY TERHADAP AUDIT JUDGMENT (STUDI KASUS PADA PT. INTI (PERSERO), PT. ASURANSI JASINDO (PERSERO) DAN PT. KERETA API INDONESIA (PERSERO)

Abstract

Abstract. Internal audits need to consider the recommendation in decision making. Consideration is usually influenced by several factors. Factors that influence the audit judgment, ie goal orientation and self-efficacy. This study aimed to determine the effect of goal orientation and self-efficacy on audit judgment either partially or simultaneously. This study took a sample of internal auditors in three state-owned companies in the city of Bandung, the internal auditor at PT. INTI, PT. Jasa Asruransi Indonesia and PT. Kereta Api Indonesia.The research method used is the method of survey and verification method. The collection of data that is used by the author is to spread the questionnaire on the company's internal auditors. Data analysis tool used to analyze the data that the multiple linear regression method.The results showed that (1) There is a significant Influence of goal orientation on audit judgment, (2) There is a significant effect of self-efficacy on audit judgment, (3) goal orientation and self-efficacy jointly influence on audit judgment. The relationship between goal orientation and self-efficacy are included in the strong category.

Keywords: goal orientation, self-efficacy, audit judgment

Abstrak. Audit internal perlu mempertimbangkan rekomendasi dalam pengambilan keputusan. Pertimbangan tersebut biasanya dipengaruhi oleh beberapa faktor-faktor. Faktor yang turut mempengaruhi audit  judgment, yaitu orientasi tujuan dan self-efficacy. Penelitian ini bertujuan untuk mengetahui pengaruh dari orientasi tujuan dan self-efficacy terhadap audit judgment baik secara parsial maupun simultan. Penelitian ini mengambil sampel auditor internal pada tiga perusahaan BUMN di kota Bandung, yaitu auditor internal pada PT. INTI (Persero), PT. Jasa Asruransi Indonesia (Persero) dan PT. Kereta Api Indonesia (Persero). Metode Penelitian yang digunakan adalah metode survey dan metode verifikatif. Pengumpulan data yang digunakan penulis yaitu dengan menyebar kuisioner pada auditor internal perusahaan BUMN tersebut. Alat analisis data yang digunakan untuk menganalisis data yaitu dengan metode regresi linear berganda.Hasil penelitian menunjukan bahwa (1) Terdapat Pengaruh signifikan antara orientasi tujuan terhadap audit judgment, (2) Terdapat pengaruh signifikan antara self-efficacy terhadap audit judgment, (3) Orientasi tujuan dan self-efficacy secara bersama-sama memberikan pengaruh terhadap audit judgment. Hubungan antara orientasi tujuan dan self-efficacy termasuk dalam kategori kuat.

 

Kata kunci : orientasi tujuan, self-efficacy, audit judgment