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.

Keahlian Auditor, Pengetahuan Auditor, dan Kompleksitas Tugas terhadap Audit Judgment pada Kantor Akuntan Publik di Semarang

2021 ◽  
Vol 23 (2) ◽  
pp. 135-144
Author(s):  
Hermawan Triono
Keyword(s):  
Data Analysis ◽  
Task Complexity ◽  
Linear Analysis ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Public ◽  
Audit Judgment ◽  
Positive Effect ◽  
And Task

This study aims to determine the effect of Auditor Expertise, Auditor Knowledge and Task Complexity on Audit Judgment at a Public Accounting Firm in Semarang. The population contained in this study is the Auditor who served at the Public Accounting Firm in Semarang with the number of respondents as many as 34 auditors. The method of determining the sample using the census technique. Data analysis used multiple linear analysis. The results of the analysis show that Auditor expertise and Auditor knowledge have a positive effect on Audit judgment, while task complexity has no effect on Audit judgment.

scholarly journals PENGARUH SKEPTISME PROFESIONAL, INDEPENDENSI, DAN TEKANAN WAKTU TERHADAP KEMAMPUAN AUDITOR MENDETEKSI KECURANGAN

2019 ◽  
Vol 5 (1) ◽  
pp. 65
Author(s):  
Sofie Sofie ◽  
Nanda Afriandi Nugroho
Keyword(s):  
Sampling Method ◽  
Time Pressure ◽  
Fraud Detection ◽  
Linear Regression Models ◽  
Public Accounting ◽  
Professional Skepticism ◽  
Accounting Firm ◽  
Detection Ability ◽  
Convenience Sampling ◽  
Positive Effect

<pre><span>This study aims to determine the effect of professional skepticism, independence, and time pressure on the ability of auditors to detect fraud. Subjects in this study are auditors who work in Public Accounting Firm in DKI Jakarta. In this study, a sample of 103 respondents was chosen by convenience sampling method. A total of 103 questionnaires were given then 103 questionnaires were returned and there were 100 questionnaires that could be used and checked using multiple linear regression models, while there were 3 questionnaires that could not be used because there was no answer. Analyzer used in this research is SPSS 22. The results of auditor skepticism and independence have a significant positive effect on auditor fraud detection ability. Time pressure affects the fraud detection ability significantly negatively.</span></pre>

scholarly journals Pengaruh Tekanan Anggaran Waktu, Tekanan Ketaatan, dan Pengalaman Auditor Terhadap Audit Judgment (Studi Pada Kantor Akuntan Publik Provinsi Daerah Istimewa Yogyakarta)

2020 ◽  
Vol 1 (1) ◽  
Author(s):  
Tiar Rizky Abdillah ◽  
Edi Joko Setyadi ◽  
Suryo Budi Santoso ◽  
Rina Mudjiyanti
Keyword(s):  
Sampling Method ◽  
Time Budget ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Public Accounting ◽  
Accounting Firm ◽  
Audit Judgment ◽  
Analysis Technique ◽  
Time Budget Pressure ◽  
Positive Effect

This study aims to examine the effect of time budget pressure, obedience pressure, and auditor experience on audit judgment to auditors in Public Accounting Firm of Yogyakarta as partially. The population are the auditors who works at Public Accounting Firm of Yogyakarta. Sampling method in this research using purposive sampling with criterion of senior auditor and junior auditor. Data analysis technique used is multiple linear regression analysis method with significant level (α) 0.05. The questionnaire used in this study was 35 out of 38 questionnaires. The results of this study indicate that the time budget pressure negatively affect on audit judgment,while the obedience pressure and auditor experience have a significant positive effect on audit judgment.

scholarly journals PENGALAMAN, KOMPLEKSITAS TUGAS DAN SELF EFFICACY SEBAGAI DETERMINAN SKEPTISISME PROFESIONAL UNTUK MEMBENTUK AUDIT JUDGMENT

2020 ◽  
Vol 4 (2) ◽  
pp. 111-149
Author(s):  
Paulus Tangke ◽  
Suwandi Ng ◽  
Erica Tungabdi
Keyword(s):  
Self Efficacy ◽  
Task Complexity ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Judgment Task ◽  
Primary Data ◽  
Public Accounting ◽  
Professional Skepticism ◽  
Accounting Firm ◽  
Audit Judgment

This study aims to analyze the influence of Experience, Task Complexity, and Self Efficacy on audit judgment through Professional Skepticism as an intervening variable. The population in this study is a Public Accounting Firm in Indonesia, which is listed on the Indonesian Public Accounting Firm Directory 2018. The sample in this study was 14 Public Accounting Firm in Sulawesi and using purposive sampling method. Sources of data in this study are primary data collected through questionnaires. This study use multiple linear regression analysis and path analysis.The results showed that experience has a negative and not significant on professional skepticism, task complexity has a negative and significant on professional skepticism, self efficacy has a positive and significant on professional skepticism. Experience, self efficacy, and professional skepticism has a positive and significant on audit judgment. Task complexity has a negative and significant on audit judgment. Professional skepticism can not mediate the relationship between experience on audit judgment. Professional skepticism may mediate the task complexity and self efficacy on audit judgment.

scholarly journals KINERJA AUDITOR PEREMPUAN DITINJAU DARI KOMPLEKSITAS TUGAS DAN KOMITMEN ORGANISASI

2018 ◽  
Vol 1 (1) ◽  
pp. 1-13
Author(s):  
Sri Hastuti ◽  
Rina Moestika ◽  
Tamadoy Thamrin
Keyword(s):  
Performance Improvement ◽  
Quantitative Research ◽  
Task Complexity ◽  
Partial Least Square ◽  
Least Square ◽  
Significant Positive Effect ◽  
Public Accounting ◽  
Accounting Firm ◽  
Positive Effect ◽  
Audit Performance

This research is a form of quantitative research to produce a model of performance improvement of auditors by conducting proof of Task Complexity variable, as well as Orgasization Commitment with expected indicator is the improvement of professionalism and decreasing of cases of code violation. The sample used was 133 junior auditors in Public Accounting Firm registered in IAPI East Java Compartment spread in 3 cities namely Surabaya, Sidoarjo and Malang. The research instrument is a questionnaire distributed directly to the respondents who were sampled in the study. By using Partial Least Square testing, the resulting model that the complexity of the task has a significant positive effect on audit performance, organizational commitment has no effect on audit performance.

scholarly journals Effects of Organizational–Professional Conflict and Auditor Burnout on Dysfunctional Audit Behaviour

2020 ◽  
Vol 11 (3) ◽  
pp. 102-119
Author(s):  
Tabita Indah Iswari
Keyword(s):  
Sampling Technique ◽  
Job Burnout ◽  
Survey Method ◽  
Public Accounting ◽  
Professional Behaviour ◽  
Accounting Firm ◽  
Positive Effects ◽  
Convenience Sampling ◽  
Positive Effect ◽  
Behaviour Data

AbstractAuditors are expected to provide a good quality in auditing performance. However, in practice, some conditions may impair the auditors’ professional behaviour. The conflict between professional and organizational values that may occur during the auditing process may become a dilemma for the auditor as a professional. This condition eventually can make the auditor to have a dysfunctional behaviour in performing audit. Some studies showed that the phenomenon of dysfunctional audit behaviour is also correlated to the job burnout the auditor experiences in performing the audit fieldwork. This study, in turn, examined the effects of organizational – professional conflict (OPC) and auditor burnout on dysfunctional audit behaviour. It was hypothesized that both OPC and auditor burnout have the positive effects on dysfunctional audit behaviour. Data collection in this study was performed by distributing the questionnaires through the survey method sent to the respondents, i.e. 79 auditors working in public accounting firm using the convenience sampling technique. The results of this study indicated that job burnout, as hypothesized, had positive effect on dysfunctional audit behaviour; while the OPC had no effect on dysfunctional audit behaviour.

scholarly journals Auditor Independency as antecedents of Ethical Perception on Auditor Judgment: Study of Public Accounting Firm Auditors

2018 ◽  
Vol 16 (1) ◽  
Author(s):  
Bima Cinintya Pratama
Keyword(s):  
Partial Least Square ◽  
Least Square ◽  
Ethical Perception ◽  
Public Accounting ◽  
Auditor Judgment ◽  
Accounting Firm ◽  
Audit Judgment ◽  
Judgment Study ◽  
The Relationship

This study investigates the role of auditor independency as the antecedents of the interaction effects between ethical perception towards audit judgment taken by auditors. Total samples of seventy-two auditors in public accounting firm were provided with a set of questionnaire to see their perceptions of audit judgments. The sample was conducted by convenience sampling method. Analyses of the data using Partial Least Square (PLS) method found that ethical perception and auditor independency significantly affect audit judgment taken by auditors. In addition, this study find that auditor independency can mediate the relationship between ethical perception and auditor judgment.

scholarly journals PENGARUH GENDER, KOMPLEKSITAS TUGAS, PENGALAMAN AUDITOR, DAN KOMPETENSI PROFESIONAL TERHADAP AUDIT JUDGEMENT

2019 ◽  
Vol 6 (1) ◽  
Author(s):  
Ardiani Ika Sulistyawati ◽  
Aprih Santoso ◽  
Dina Sita Prastiti
Keyword(s):  
Professional Competence ◽  
Task Complexity ◽  
Linear Regression Analysis ◽  
Test Validity ◽  
Multiple Linear Regression Analysis ◽  
Multiple Regression Model ◽  
Public Accounting ◽  
Accounting Firm ◽  
Central Java ◽  
Audit Judgment

This study aims to examine and analyze the effects of Gender, Complexity of Duties, Experience Auditors, and Professional Competence of Judgment Audit. This research uses a sample of auditors who work at Public Accounting Firm in Central Java and DIY Provinces. This experience was carried out using a questionnaire at Public Accounting Firm in Central Java and Yogyakarta with 89 respondents. Of the 121 questionnaires distributed, only 89 questionnaires could be used. Data analysis techniques in this study using multiple linear regression analysis, Test Validity and Realibility Test. In addition all variables have been tested using Classic Assumption Test.Based on t test by using multiple regression model indicate that task complexity, auditor experience and professional competence have an effect on audit judgment, while gender does not affect to audit judgment

scholarly journals Pengaruh Kecerdasan Emosional, Independensi, Dan Profesionalisme Terhadap Pengambilan Keputusan Auditor Pada Kantor Akuntan Publik Padang

2020 ◽  
Vol 2 (1) ◽  
pp. 18-31
Author(s):  
Netti Herawati ◽  
Agussalim M ◽  
Titi Darmi
Keyword(s):  
Decision Making ◽  
Emotional Intelligence ◽  
Regression Coefficient ◽  
Public Accounting ◽  
Accounting Firm ◽  
Negative Effect ◽  
Positive Effect ◽  
Research Show ◽  
Public Accountant ◽  
Auditor Decision Making

ABSTRACT This study aims to determine whether the emotional intelligence, independence, and professionalism of the auditors in decision making at the Padang Public Accountant Office either partially or simultaneously. The method in this research uses multiple linear regression data analysis and determination. The results of the research show that the intelligence coefficient of intelligence is 0.379 with a significant value of 0.094, this indicates that the significant value is 0.094> alpha 0.05, so emotional intelligence has no positive effect on the auditor's decision, the regression coefficient value is -0.097 with a significant value of 0.519. , this shows that the significant value is 0.519> alpha 0.05, so the independence does not have a negative effect on auditor decision making, while the professionalism regression coefficient value is 0.526 with a significant value of 0.009, this indicates that the significant value is 0.009 <alpha 0, 05 then professionalism has a positive effect on auditor decision making. The conclusions of this investigation are emotional intelligence, independent, and auditor professionalism simultaneously have a significant effect on decision making at the Padang Public Accounting Firm either partially or simultaneously. Keywords: Emotional Intelligence, Decision Making,  Independence,  Professionalism.

scholarly journals PENGARUH LOCUS OF CONTROL DAN KOMPLEKSITAS TUGAS DENGAN SIFAT MACHIAVELLIAN SEBAGAI PEMODERASI TERHADAP PERILAKU DISFUNGSIONAL AUDIT DI KAP KOTA DENPASAR

2021 ◽  
Vol 14 (2) ◽  
pp. 17-31
Author(s):  
I Wayan Kartana
Keyword(s):  
Audit Quality ◽  
Task Complexity ◽  
Code Of Ethics ◽  
Financial Statements ◽  
Sem Analysis ◽  
Public Accounting ◽  
Accounting Firm ◽  
The Public ◽  
Financial Scandals ◽  
And Task

Independent auditor services are needed to determine the reliability of the financial statements presented by management and to give an opinion towards the financial statements in a credible manner, so that they can be trusted and obtain larger market share.  In addition, the reporting process must also be effective by employing competent and objective independent auditors to give high quality audit based on the Professional Standards of Public Accountants (SPAP) and the Code of Ethics (IAPI,2016). On the other side, non-compliance towards SPAP and the Code of Ethics can reduce the audit quality. The non-compliance to the standards leads to violation cases and financial scandals, which inhibits the credibility of the auditors. This study aims to examine the effect of locus of external and task complexity towards the dysfunctional audit behavior moderated by Machiavellian. This research was conducted on auditors that was registered at the Public Accounting Firm (KAP) in Denpasar using the PLS-SEM analysis and with the support of SmartPLS 3.0. Software. The results showed that the auditor’s dysfunctional behavior can be caused by the variations of external locus, the complexity of the task which interacts with Machiavellian.

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