Abstract
The purpose of this research is to see the effect of auditor seniority, experience, expertise of auditors on professional judgment with locus of control as a moderating variable (a case study of the DKI Jakarta area public accounting firm). The research method used is quantitative research with a survey research form. The research technique in this study used a survey method, which aims to collect information from respondents using a questionnaire containing a list of statements submitted directly to the respondent. Data analysis in this study used the Partial Least Square (PLS) method. PLS can be used in any type of data (nominal, ordinal, interval, ratio) as well as less rigid and more flexible assumption requirements. The results of this study indicate that auditor seniority has no significant effect on professional judgment, but auditor experience and auditor expertise have a significant effect on professional judgment, whereas Locus of Control is unable to moderate the effect of auditor seniority, auditor experience, auditor expertise on professional judgment.
Highlights
This study aims to see "The influence of senior auditors, auditor experience, and expertise of professional judgments with Locus of Control as a Moderation Variable (Empirical Study of Public Accounting Firms in Jakarta)
The research method is included in quantitative research with primary data types
The population in this study is a public accounting firm in the Jakarta area and the sample in this study are auditors who work in public accounting firms in the Jakarta area
Summary
This study aims to see "The influence of senior auditors, auditor experience, and expertise of professional judgments with Locus of Control as a Moderation Variable (Empirical Study of Public Accounting Firms in Jakarta). Locus of Control is unable to moderate the effect of auditor seniority, auditor experience, auditor expertise on professional judgment. Penelitian ini bertujuan untuk mengetahui pengaruh senioritas auditor, pengalaman auditor, keahlian auditor terhadap professional judgment dengan locus of control sebagai variable moderasi. Analisis data dalam penelitian ini menggunakan metode analisis data WarpPLS (Partial Least Square) versi 7.0. Berdasarkan hasil penelitian dan hasil pengujian hipotesis menunjukkan bahwa variable senioritas auditor tidak berpengaruh terhadap professional judgment. Sedangkan variabel pengalaman auditor dan keahlian auditor berpengaruh terhadap professional judgment. Selanjutnya locus of control tidak mampu memoderasi pengaruh senioritas auditor, pengalaman auditor keahlian auditor terhadap professional judgment
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