The effects of gender, task complexity, obedience pressure, auditor experience, and knowledge audit on audit judgment

2019 ◽  
pp. 25-33
Author(s):  
Muammar Khaddafi ◽  
St. Dwiarso Utomo ◽  
Zaky Machmuddah ◽  
Imang Dapit Pamungkas ◽  
Feby Milanie
Keyword(s):  
Task Complexity ◽  
Audit Judgment ◽  
Knowledge Audit

scholarly journals PENGARUH PENGALAMAN AUDITOR, KOMPETENSI PROFESIONAL, DAN KOMPLEKSITAS TUGAS TERHADAP AUDIT JUDGMENT (STUDI PADA KANTOR AKUNTAN PUBLIK DI KOTA SURABAYA)

2020 ◽  
Vol 3 (1) ◽  
pp. 73-89
Author(s):  
Novia Eka Rahmadanty ◽  
Muslimin Muslimin
Keyword(s):  
Sampling Method ◽  
Professional Competence ◽  
Task Complexity ◽  
Population Sample ◽  
Simple Random Sampling ◽  
The Public ◽  
Audit Judgment ◽  
Using Data ◽  
And Task ◽  
Public Accountant

The research purpose is to determine and empirically test the effect of auditor experience, professional competence, and task complexity on audit judgment. The research using quantitative approach. The research is using population sample of the auditor who works under the Public Accountant Office (KAP) in the Surabaya, which is registered in the IAPI 2019 Directory. Sampling in this research uses probability sampling techniques with a simple random sampling method and a sample of 52 auditors is obtained. The analytical method used is multiple linear regression using data quality tests, normality tests, classic assumption test, and hypothesis testing using SPSS version 23. The results of this study indicate that the auditor's experience, professional competence, and task complexity simultaneously influence on audit judgment. Partially, auditor experience and professional competence has negative and not significantly effect on “audit judgment”. While the “task complexity has a positive and significant effect on audit judgment.

scholarly journals Moderating Role of Audit Fees on the Effect of Task Complexity and Independence towards Audit Judgment

2020 ◽  
Vol 23 (2) ◽  
Author(s):  
Nur Eny ◽  
Ratna Mappanyukki
Keyword(s):  
Audit Quality ◽  
Task Complexity ◽  
Audit Fees ◽  
Auditor Independence ◽  
Survey Method ◽  
Public Accounting ◽  
Accounting Firms ◽  
Audit Judgment ◽  
Public Accounting Firms

This study examines the effect of task complexity and auditor independence on audit judgment with audit fees as a moderating variable. Samples were obtained from auditors working in public accounting firms in West Jakarta and South Jakarta. Data collection was done using a survey method by distributing questionnaires to 100 auditors as respondents. The method of analysis used was Moderated Regression Analysis. The results show that task complexity hurts audit judgment. Auditor independence has a positive effect on audit judgment. Audit fees can strengthen the effect of task complexity on audit judgment. Besides, audit fees moderate the effect of auditor independence on audit judgment. It is recommended that public accounting firms consider the interaction of variables that affect audit judgment, such as task complexity, independence, and audit fees, to improve audit quality.

scholarly journals Work Experience, Obedience Pressure and Task Complexity on Audit Judgment

2021 ◽  
Vol 1 (2) ◽  
Author(s):  
Nur Aida
Keyword(s):  
Work Experience ◽  
Audit Quality ◽  
Task Complexity ◽  
Statistical Tests ◽  
Validity And Reliability ◽  
Existing Problems ◽  
Normality Test ◽  
Audit Judgment ◽  
Questionnaire Method ◽  
And Task

This study aims to examine and analyze the effect of work experience, obedience pressure and task complexity on audit judgment. This study involved 43 auditors and data collection using a questionnaire method. Furthermore, the data were analyzed using descriptive statistical tests, data quality tests (validity and reliability tests), classical assumption tests (normality test, multicolinearity test and heteroscedasticity test), and hypothesis testing (multiple linear regression equation test, determination coefficient test, f statistical test. , and statistical t test). Based on the research results, it is concluded that work experience has a positive and significant effect on audit judgment. The more experienced an auditor is, the greater the auditor's ability to solve any existing problems and can assist the auditor in predicting and detecting problems professionally so that the resulting audit judgment is better. Second, the pressure of obedience has a negative and significant effect on audit judgment. The more professionally an auditor conducts an audit, the better the resulting audit quality. Third, task complexity has a negative and significant effect on audit judgment. The auditor carries out the more complex the assignment, the more difficult it is to complete the tasks that must be completed, and it will reduce its performance, and the audit judgment issued will be worse.

scholarly journals The Effect of Professionalism and Experience on Audit Judgment with Task Complexity as a Moderating Variable

2019 ◽  
Vol 6 (2) ◽  
pp. 97
Author(s):  
Annastry Widyakusuma ◽  
Made Sudarma ◽  
Roekhudin Roekhudin
Keyword(s):  
Empirical Evidence ◽  
Audit Quality ◽  
Task Complexity ◽  
Survey Method ◽  
Analysis Tool ◽  
Audit Judgment ◽  
State Audit ◽  
Central Sulawesi ◽  
Test Result

This research aimed to examine and provide empirical evidence about the effect of auditor professionalism and experience on audit judgement by moderating task complexity. This research used a survey method conducted at the State Audit Agency of Republic of Indonesia (BPK RI) Central Sulawesi Representative and obtained 31 respondents. The data obtained in this research were processed assisted with IBM SPSS Statistics analysis tool. The test result shows that professionalism has no effect on audit judgement. Meanwhile, the auditor experience has an effect on audit judgement. The moderation test result shows that task complexity is not able to moderate auditor professionalism and experience towards audit judgement. This research can provide more knowledge, especially BPK chairman in considering policies to improve the quality of audit judgement as an effort to improve audit quality.

Pengaruh Gender, Kompleksitas Tugas, Tekanan Ketaatan, Pengalaman Auditor Terhadap Audit Judgement

2015 ◽  
Vol 7 (1) ◽  
pp. 1-20
Author(s):  
Stacia Pektra ◽  
Ratnawati Kurnia
Keyword(s):  
Task Complexity ◽  
Hypothesis Test ◽  
Distributed Data ◽  
Test Results ◽  
The Public ◽  
Normality Test ◽  
Audit Judgment ◽  
Convenience Sampling ◽  
The Impact ◽  
Public Accountant

The purpose of this research was to examine the impact of gender, task complexity, obedience pressure, experience of auditors towards Audit Judgement. The object the auditors who works in the Public Accountant firms in Jakarta and Tangerang which have at least 3 years experience or have position as senior auditor.   Data that had been analyzed were 110 questionnaires and the data were primer data. The type in this research is causal study and the sampling techniques that used is convenience sampling. The method that used is multiple regression analysis.   The data that had been used from the entire questionnaires were valid. Reliability test results show questionnaires in this study is reliable. Normality test results showed all variables were normally distributed. Data used indicate the absence of the classical assumption of heteroscedasticity and non-occurrence of symptoms multicoloniarity between variables. Hypothesis test results indicate a strong correlation between variables and adjusted R-square value of 34.6%. In partial test only complexity of tasks that affect theentire audit judgment and all variables influential simultaneously. Keywords: Audit Experience, Audit Judgement, Gender, Obedience Pressure, Task Complexity

A Research Note on the Effects of Gender and Task Complexity on an Audit Judgment

2001 ◽  
Vol 13 (1) ◽  
pp. 111-125 ◽  
Author(s):  
Janne Chung ◽  
Gary S. Monroe
Keyword(s):  
Cognitive Psychology ◽  
Significant Interaction ◽  
Task Complexity ◽  
Low Complexity ◽  
Decision Makers ◽  
Full Factorial Experiment ◽  
Audit Judgment ◽  
Complex Decision ◽  
Full Factorial ◽  
And Task

This study examines the effects of gender and task complexity on the accuracy of audit judgments. Because research in cognitive psychology and marketing suggests that females may be more accurate decision makers in complex decision tasks, we hypothesize that there will be a significant interaction between gender and task complexity on the accuracy of an audit judgment. A 2×2 full factorial experiment (males/females by high-/low-task complexity) was carried out. The number and consistency of cues was manipulated to create the high- and low-complexity conditions. Participants were required to judge whether an inventory balance was fairly presented based on case material that contained a material misstatement in the inventory account balance. The results support the hypothesis.

PENGARUH FRAMING, URUTAN BUKTI AUDIT DAN SKEPTISME AUDITOR TERHADAP AUDIT JUDGMENT DENGAN KOMPLEKSITAS TUGAS SEBAGAI VARIABEL MODERASI

2021 ◽  
Vol 5 (1) ◽  
Author(s):  
Sri Ayem ◽  
Sya'iv Putri
Keyword(s):  
Prospect Theory ◽  
Quantitative Study ◽  
Research Method ◽  
Task Complexity ◽  
Primary Data ◽  
Audit Judgment ◽  
Audit Evidence ◽  
Independent Variable ◽  
Positive Effect ◽  
And Task

This study aims to examine the effect of framing, sequence of audit evidence and auditor skepticism on audit judgment with task complexity as a moderating variable. The theory used to test this research is prospect theory and adjustment model theory. The data used are primary data with the research method used, namely a questionnaire. The nature of this research is a quantitative study because the research conducted to test the proposed hypothesis is to test the effect of the independent variable on the dependent variable. The results of this study indicate all variables have a positive effect on Audit Judgment. Keywords: Framing; Audit Evidence Sequence; Auditor Skepticism; Audit Judgment and Task Complexity

scholarly journals Pengaruh Self Efficacy, Skeptisisme Profesional, Independensi, dan Kompleksitas TugasTerhadap Audit Judgment

2019 ◽  
pp. 1290
Author(s):  
Gede Teguh Prasetya Muttiwijaya ◽  
Dodik Ariyanto
Keyword(s):  
Attribution Theory ◽  
Self Efficacy ◽  
Task Complexity ◽  
Sampling Technique ◽  
Total Sample ◽  
Professional Skepticism ◽  
Audit Judgment ◽  
Negative Effect ◽  
The Republic ◽  
Positive Effect

The purpose of this study was to determine the effect of self efficacy, professional skepticism, independence and complexity of the task on audit judgment. This research was conducted at the Republic of Indonesia BPK Representative of the Province of Bali using a non probability sampling method with a purposive sampling technique. The total sample of this study was 57 auditors at the BPK RI in Bali province. Based on the results of this study, it is known that self efficacy, professional skepticism and independence have a positive effect on audit judgment and task complexity has a negative effect on audit judgment. The implications of this research can theoretically contribute to the development of attribution theory and are expected to be useful for all parties, especially the Republic of Indonesia BPK Representative of Bali. Keywords: Self efficacy, professional skepticism, independence, task complexity, audit judgment

scholarly journals EFFECT OF AUDIT EXPERTISE, COMPLIANCE PRESSURE, TASK COMPLEXITY, AND EXPERIENCE ON AUDIT JUDGEMENT

2019 ◽  
Vol 8 (2) ◽  
pp. 100
Author(s):  
Ice Nasyrah Noor ◽  
Eka Pujianthi ◽  
Meuthia Hamun
Keyword(s):  
Task Complexity ◽  
Reliability Test ◽  
Sampling Techniques ◽  
Public Accounting ◽  
Auditor Judgment ◽  
Accounting Firm ◽  
Audit Judgment ◽  
Regression Test ◽  
Convenience Sampling ◽  
Positive Effect

This study aims to analyze the effect of audit expertise, compliance pressure, task complexity, and experience on audit judgment. Sampling techniques use in this research is convenience sampling. The sample in this study are 93 respondents in several Public Accounting Firm in Special Capital Region of Jakarta area. This research is using the test of validity, reliability test, multiple linear regression test, F test, and also t-test. Based on the results of the study, shows that the audit expertise, compliance pressure, task complexity, and experience have a positive effect on auditor judgment.

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT JUDGMENT

2020 ◽  
Vol 3 (2) ◽  
pp. 207-222
Author(s):  
Sri Trisnaningsih ◽  
Saiful Anwar ◽  
Muslimin Muslimin ◽  
Fajar Syaiful Akbar
Keyword(s):  
Data Analysis ◽  
Task Complexity ◽  
Primary Data ◽  
Accounting Firms ◽  
Audit Judgment ◽  
Analysis Technique ◽  
Huge Impact ◽  
Approach Method ◽  
Public Accountants ◽  
The Impact

This study proposed to analyzing and empirically proving the impact of compliance pressure, task complexity and audit expertise on audit judgment. This study is using quantitative approach method with primary data. The object of this study is using 42 public accounting firms in Surabaya with public accountants as respondents. Sources of data are obtained from answers to questionnaires that have been filled in by 30 public accountants as the study object. The data analysis technique is using multiple linear regression. The findings in this study through the data analysis and hypothesis testing both simultaneously and partially show that compliance pressure, task complexity and audit expertise showing a huge impact on audit judgment. Based on these results, it shows that the variable of task complexity has the most dominant effect on audit judgment.

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