THE INFLUENCE OF LOCUS OF CONTROL ON AUDIT JUDGMENT THROUGH TIME DEADLINE PRESSURE AND TIME BUDGET PRESSURE

Abstract

This research aims to identify the mediating effect of time deadline pressure and time budget pressure on the relationship between internal locus of control and external locus of control towards audit judgment. This research is using quantitative method with primary data as a source of information. The research took 172 samples of external auditors in around Indonesia. The research found that time deadline pressure and time budget pressure is not give significant effect on the relationship between internal locus of control to audit judgment. The direct test result revealed that one or more independent variables have significant influence toward time deadline pressure and time budget pressure towards audit judgment. Time pressure does not give significant effect toward audit judgment, While R-squared analysis showed that the research model is able to describe audit judgment by 10%.