PENGARUH GOAL ORIENTATION, ACCOUNTABILITY PRESSURE TERHADAP AUDIT JUDGMENT PERFORMANCE DENGAN SELF EFFICACY DAN EFFORT SEBAGAI MEDIASI

Abstract

This study aims to analyze the factors that influence audit judgment performance.
The population in this study is an independent auditor who works in the Public
Accounting Office in the entire Central Sumatra region. The sampling technique
used purposive sampling method, namely the sample was chosen based on certain
considerations in accordance with the objectives of the study. On the basis of the
sampling technique, there were 60 samples to be examined, working at KAP in
Pekanbaru, Padang and Batam. Data analysis and hypothesis testing in this study
were conducted using the Structural Equation Model - Partial Least Square (SEMPLS)
method. with WARP-PLS 6.0 as the software. The results showed that self
efficacy does not mediate the effect of goal orientation on audit judgment
performance. While the Effort mediates Accountability pressure on audit judgment
performance, this shows that the pressure of accountability drives the auditor
towards effort, the higher the auditor's accountability pressure, the higher the effort
the auditor mobilizes in improving his performance.