Abstract: Audit quality is very important for an internal auditor, through high quality auditors are expected to produce financial statements that are relevant and can be trusted as a basis for decision making, which is influenced by audit judgment and moral reasoning attitude. The purpose of this study is to determine the role of audit judgment in mediating the influence of moral reasoning on the quality of internal auditors at PT Bank BRI Regional Bali. This research was conducted in all twenty-nine offices of PT Bank BRI in the Bali-Nusra Region in the Bali-Nusra Region in 2019 by making 107 auditors as samples with the saturated sample method. Data collection was carried out by distributing 107 returned questionnaires while a total of 13 were aborted, this study used path analysis techniques.
Based on the analysis, the moral reasoning variable has a significant positive effect on the quality of internal auditors at PT Bank BRI Regional Bali with a coefficient value of 0.556 and a significance level of 0.000. Moral reasoning has a significant positive effect on internal auditor audit judgment at PT Bank BRI Regional Bali with a coefficient value of 0.782 and a significance level of 0.000. Audit judgment has a significant positive effect on the quality of internal auditors at PT Bank BRI Regional Bali with a coefficient value of 0.325 and a significance level of 0.001. Audit judgment is able to mediate the influence of moral reasoning on the quality of internal auditors at PT Bank BRI Regional Bali with a coefficient value of 0.962 and a significance level of 0,000.
Keywords: Audit Judgment, Moral Reasoning, Internal Auditor Quality.
Title: The Role of Audit Judgment Mediate the Effect of Moral Reasoning on the Quality of Internal Auditor
Author: Cokorda Istri Agung Evita Nindia Putri, I Wayan Ramantha, Dewa Gede Wirama, I Ketut Sujana
International Journal of Management and Commerce Innovations
ISSN 2348-7585 (Online)
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