The Effect of Professional Skepticism, Locus of Control, and Integrity on Audit Judgment

ABSTRACT : The purpose of this study was to determine the effect of professional skepticism, locus of control, and integrity on audit judgment conducted at Badan Pemeriksa Keuangan Republik Indonesia Provinsi Bali (BPK RI Provinsi Bali). Data analysis techniques used are descriptive statistics, data quality tests, and classic assumption
tests. Purposive sampling was used with 40 samples. Data collected by questionnaires. Based on the results, professional skepticism, locus of control, and integrity have a positive effect on audit judgment. The implications
of this research could theoretically contribute to the development of attribution theory and are expected to be beneficial to all parties, especially BPK RI Provinsi Bali.
KEYWORDS: Professional Skepticism, Locus of Control, Integrity, Audit Judgment