Effect of Locus of Control and Task Complexity in Audit Judgement with Philosophy Tri Kaya Parisudha as a Moderation Variable

The rapid development that occurring in the financial sector poses a challenge for LPDs to maintain their health. Management must always develop policies and strategies to maintain the health of LPDs, one of which is to improve the company's internal control. In internal control and auditing, Audit judgment is needed. Audit judgment can be influenced by Locus of control and the complexity of the task. The aim of this research is to find out the ability of philosophy of Tri Kaya Parisudha to moderate the influence of locus of control and the complexity of the task on judgment audits. Research on 57 LPD supervisors in Gianyar Regency as respondents. Hypothesis testing is done using the MRA with the help of SPSS. The results of the study prove that the philosophy of Tri Kaya Parisudha in Paris has moderated the influence of locus of control on audit judgment. When the supervisor has a high locus of control, the supervisor will have a high quality audit audit so that the philosophy of Tri Kaya Parisudha strengthens that influence. Philosophy of Tri Kaya Parisudha is not able to moderate the influence of the complexity of the task on audit judgment. This happens because the complexity of the task is high can reduce the quality of audit judgment, the higher the complexity of the task faced by a supervisor, the higher the inaccuracies faced by the supervisor will result in errors in making audit judgment.