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 Peran Kompleksitas Tugas Dalam Hubungan Kompetensi, Independensi, Dan Etika Pemeriksa Pajak Dengan Kualitas Hasil Pemeriksaan

2019 ◽  
Vol 9 (1) ◽  
pp. 109-118
Author(s):  
Susi Dwi Mulyani ◽  
Triwahyudi Heru Purnomo
Keyword(s):  
Work Experience ◽  
Audit Quality ◽  
Task Complexity ◽  
Positive Impact ◽  
Primary Data ◽  
Tax Audit ◽  
Minimal Work ◽  
One Year ◽  
Questionnaire Method ◽  
And Task

The objective of this study empirically analyzes the influence of Competence, Independence, and Tax Auditor Ethic to Tax Audit Quality with Task Complexity as Moderating Variable. This research uses primary data. The population of respondends in this research is tax auditors who worked on Madya Tax Office in Region of Jakarta with minimal work experience is one year. Primary data collection method used is questionnaire method. The data are analyzed by Moderated Regression. The results show that Independence and Tax Auditor Ethic have a positive impact on the Tax Audit Quality while Competence and Task Complexity have no impact on the Tax Audit Quality. The results also show that Task Complexity can weaken the influence of Independence on the Tax Audit Quality but Task Complexity cannot moderate the influence Competence and Tax Auditor Ethic on the Tax Audit Quality.

scholarly journals PENGARUH PROFESIONALISME, PENGALAMAN KERJA DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT (Studi Pada Auditor Kantor Akuntan Publik Di Surabaya) Tahun 2019

2019 ◽  
Vol 4 (01) ◽  
Author(s):  
Retno Sryiyanti ◽  
Jianto Jianto
Keyword(s):  
Regression Analysis ◽  
Work Experience ◽  
Audit Quality ◽  
Regression Line ◽  
Auditor Independence ◽  
Significance Level ◽  
The Public ◽  
Normality Test ◽  
Simple Regression Analysis ◽  
Questionnaire Method

ABSTRACTThis study is a study that aims to find out: Effect of Auditor Professionalism on Audit Quality, Effect of Auditor Work Experience on Audit Quality, Effect of Auditor Independence on Audit Quality, and Effect of Professionalism, Work Experience and Auditor Independence on Audit Quality. The population of this research is all auditors who work at the Public Accounting Firm (KAP) in Surabaya. The sample used in this study were 50 respondents. The method of collecting data using the questionnaire method. The validity test uses the Pearson Product Moment correlation test, while the reliability test uses Cronbach alpha. Classic assumption tests include normality test, multicollinearity test, heteroscedasticity test and Autocorrelation test. Hypothesis testing in this study uses simple regression analysis, and multiple regression analysis. The results of this study indicate that: (1) Auditor Professionalism has a significant effect on Audit Quality as indicated by Value Professionalism (X1) on audit quality (Y) of 0.016 <ttable 0.05. (2) Auditor Work Experience influences Audit Quality (Y) as indicated by the value of Auditor Work Experience (X2) on Audit Quality (Y) of 0,000 <ttable 0.05. (3) Auditor Independence influences Audit Quality (Y) as indicated by Auditor Independence tcount (X3) to Audit Quality (Y) of 0.012 <from table 0.05. (4) There is a positive and significant influence of Independence, Work Experience and Independence simultaneously influencing Audit Quality as indicated by R2 value of 0.654 or 65.4%, Value of Fcount = 28.947 with a significance level of 0.000 which is smaller than 0.05 and the regression line equation Y = 0.997 + 0.251X1 + 0.385X2 + 0.174 X3 + 0.321. Keywords: Professionalism, Work Experience, Independence and Audit Quality. 

scholarly journals PENGARUH PENGALAMAN AUDITOR, INDEPENDENSI AUDITOR, DAN SKEPTISME PROFESIONAL TERHADAP AUDIT JUDGMENT

2020 ◽  
Vol 1 (2) ◽  
pp. 239-253
Author(s):  
Dhona Nadiya Pratiwi ◽  
Wiwik Pratiwi
Keyword(s):  
Sampling Technique ◽  
Auditor Independence ◽  
Validity And Reliability ◽  
Collection Method ◽  
Professional Skepticism ◽  
Normality Test ◽  
Audit Judgment ◽  
Analysis Technique ◽  
Testing Instruments ◽  
Public Accountant

This research aims to test and analyze empirically the effect of auditor experience, auditor independence, and professional skepticism on audit judgment. Respondents in this research was the auditors who work in Public Accountant Office (KAP) in Central Jakarta area. The data collection method uses a questionnaire. The number of auditors that sampled in this research were 140 respondents from 20 Public Accountant Office (KAP) in Central Jakarta. The sampling technique used is convenience nonprobability sampling. Testing instruments were analyzed using validity and reliability tests. The classical assumption test used normality test, multicollinearity test, and heteroscedasticity test. The data analysis technique in this research is multiple linear regression with SPSS version 24. The results of this research showed that the Auditor's Experience, Auditor Independence, and Professional Skeptism have a positive and significant influence on Audit Judgment

scholarly journals PENGARUH LOCUS OF CONTROL DAN PERILAKU DISFUNGSIONAL AUDIT TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI SEMARANG (Studi Empiris Pada Kantor Akuntan Publik di Semarang)

2016 ◽  
Vol 5 (2) ◽  
pp. 175
Author(s):  
Ida Perwati ◽  
Sutapa Sutapa
Keyword(s):  
Locus Of Control ◽  
Audit Quality ◽  
Statistical Tests ◽  
Linear Method ◽  
Sampling Technique ◽  
Primary Data ◽  
Validity And Reliability ◽  
Public Accounting ◽  
Dysfunctional Behavior ◽  
Measuring Tool

This study aims to look at the effect of variable locus of control, dysfunctional behavior premature sign off and dysfunctional behavior underreporting of time to audit quality in the public accounting firm in Semarang. The study population was the auditors who work in public accounting in Semarang. 2015. The sampling technique in thisstudy using convenience sampling.Jenis data used in this study are derived from primary data from respondents’ answers to the questionnaire that has been distributed on each - each KAP in Semarang. Data quality test results which consist of validity and reliability testing manunjukan that all variables can be said tobe valid and reliable so for the next item - the item on each - each concept is feasible variable is used as a measuring tool. Classical assumption that includemulticollinearity test, heteroscedasticity test, and Uju normality shows that the linear method used to qualify for a statistical test to the regression model. From the results of statistical tests showed that the locus of control with sig.0,147 and behavioral variables sig disfugioal premature sign off with the value sig.0,597, Showing that these two variables did not significantly affect audit quality, and underreporting of time with sig.-.058 , has a negative effecton audit quality.

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.

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 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.

Sign in / Sign up

Export Citation Format

Share Document