The Impact of Task Complexity and Auditor Experience on Audit Judgment Using Auditor Ethics as a Moderating Factor
Keywords:
Auditor Experience, Task Complexity, Audit Judgment, Auditor EthicsAbstract
Purpose - This study aims to determine the influence of auditor experience and task complexity on audit judgment with auditor ethics as a moderation variable.
Design/methodology/approach - This study uses quantitative data, this research is conducted using questionnaires that are shared individually with auditors via email and social media. Each questionnaire distributed has 30 statements to be answered by respondents. From the statements that were distributed, there were 30 respondents who gave answers. The analysis technique used to test the hypothesis is using PLS SEM Version 3.0.
Findings - The results of this study show that the auditor experience variable has a positive and statistically significant effect on audit judgment, the task complexity variable has a negative and statistically insignificant effect on audit judgment, auditor ethics strengthens the relationship between auditor experience and audit judgement and auditor ethics does not strengthen the relationship between task complexity and audit judgment.
Research limitations/implications - This research hopes to provide information regarding audit judgment and can provide benefits in decision making and can be used as reference material for further research.
Downloads
References
Abbas, Dirvi Surya & Basuki, B. (2020). Memahami Audit Judgment.
Abdillah, T. R., Setyadi, E. J., Santoso, S. B., & Mudjiyanti, R. (2020). Pengaruh Tekanan Anggaran Waktu, Tekanan Ketaatan, Dan Pengalaman Auditor Terhadap Audit Judgment (Studi Pada Kantor Akuntan Publik Provinsi Daerah Istimewa Yogyakarta). Ratio : Reviu Akuntansi Kontemporer Indonesia, 1(1), 22–36. Https://Doi.Org/10.30595/Ratio.V1i1.7972
Akbar, R., & Kuntadi, C. (2024). Pengaruh Independensi Auditor, Profesionalisme Auditor Dan Etika Profesi Auditor Terhadap Audit Judgment. Jma, 2(5), 3031–5220.
Angela, D. C. (2024). Etika Akuntansi.
Annisa Annisa, & Bima Rahma Wiguna. (2023). Pengaruh Kompleksitas Tugas, Independensi Dan Pengetahuan Auditor Terhadap Audit Judgment Dikantor Bpkp Sumatra Barat. Student Scientific Creativity Journal, 1(3), 327–338. Https://Doi.Org/10.55606/Sscj-Amik.V1i3.1457
Apriliani, L. R. (2021). Pengaruh Kompetensi Auditor, Self Efficacy, Senioritas Auditor Dan Kompleksitas Tugas Terhadap Audit Judgment (Studi Empiris Pada Auditor Kantor Akuntan Publik Di Provinsi Bali). 283–296.
Aswad, H., Hasan, A., & Indrawati, N. (2018). Faktor-Faktor Yang Mempengaruhi Kecenderungan Kecurangan Akuntansi Dengan Keefektifan Pengendalian Internal Sebagai Variabel Moderasi.
Azizah, N., Kustono, A. S., & Fitriya, E. (2019). Locus Of Control Terhadap Audit Judgment. Jurnal Ilmu Sosial Dan Humaniora, 8(1), 46–51. Www.Iapi.Or.Id
Chotimah, C., & Kartika, A. (2019). Pengaruh Tekanan Ketaatan, Gender, Kompleksitas Tugas, Independensi, Dan Pengalaman Auditor Terhadap Audit Judgment. Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha, 27(1), 61–72. Https://Doi.Org/10.32477/Jkb.V27i1.93
Cooper, D. R., & Schindler, P. S. (2006). Metode Riset Bisnis.
Faisal, Y., and Sari, E. G. (2018). Pengaruh tekanan ketaatan, kompleksitas tugas dan keahlian audit terhadap profesionalisme auditor. Al-Masraf : Jurnal Lembaga Keuangan Dan Perbankan, 3(1).
Faisal, Y., Wibisono, B. H., Greentika, G., and Samela, N. (2023). PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN DI TINJAU DARI TEKANAN WAKTU DAN INDEPENDENSI. Jurnal Akuntansi Dan Audit Tri Bhakti, 02(01), 15–30.
Febriansyah, H., & Ginting, H. (2020). Dimensi Employee Engagement.
Hanjani, A., & Rahardja. (2014). Pengaruh Etika Auditor, Pengalaman Auditor, Fee Audit, Dan Motivasi Audit Terhadap Kualitas Audit (Studi Pada Auditor Kap Di Semarang). Diponegoro Journal Of Accounting, 3(2), 111–119.
Heider, F. (1958). The Psychology Of Interpersonal Relationships. The Psychology Of Interpersonal Relationships, 1–531. Https://Doi.Org/10.4324/9781315663074
Kiswati, N. B., & Sudaryati, E. (2021). Peran Mediasi Skeptisme Auditor Pada Pengaruh Kompleksitas Tugas Dan Pengalaman Auditor Terhadap Audit Judgement. E-Jurnal Akuntansi, 31(4), 1041–1056. Https://Doi.Org/10.24843/Eja.2021.V31.I04.P19
Mangesti, Y. A., Suhartono, S., & Asmara, G. Y. P. (2021). Mengenal Audit Hukum.
Nugraha, A. P., & Januarti, H. I. (2015). Pengaruh Gender , Pengalaman , Keahlian Auditor Dan Tekanan Ketaatan Terhadap Auditor Judgement Moderasi Pada Bpk Ri Jawa Tengah. Diponegoro Journal Of Accounting, 4(4), 1–11.
Rahmadanty, N. E., & Muslimin, M. (2020). Pengaruh Pengalaman Auditor, Kompetensi Profesional, Dan Kompleksitas Tugas Terhadap Audit Judgment (Studi Pada Kantor Akuntan Publik Di Kota Surabaya. Behavioral Accounting Journal, 3(1), 73–89.
Rozalina, N., & Rachmat, D. (2020). Pengalaman Auditor , Dan Kompleksitas Tugas Terhadap Audit Judgement ( Studi Kasus Pada Kantor Akuntanpublik Jakarta Timur ). Sekolah Tinggi Ilmu Ekonimiindonesia,0–19. Http://Repository.Stei.Ac.Id/2862/1/11150000214_Artikel Indonesia_2020.Pdf
Sari, I. Permata, Desmiyawati, & Susilatri. (2019). Pengaruh Gender, Tekanan Ketaatan, Kompleksitas Tugas, Pengalaman Auditor, Pengetahuan Auditor, Dan Kompleksitas Dokumen Audit Terhadap Audit Judgement: Jurnal Eksplorasi Akuntansi, 1(1), 459–469. Https://Doi.Org/10.24036/Jea.V1i1.87
Sekaran, U. (2006a). Populasi.Pdf.
Sekaran, U. (2006b). Sampel.
Setiawati, L. P. E., Pramanaswari, A. A. S. I., & Putra, M. D. P. (2022). The Effect Of Compliance Pressure, Time Budget Pressure, And Task Complexity On Audit Judgment In Public Accounting Offices, Denpasar Bali. Journal Of International Conference Proceedings, 5(1), 161–166. Https://Doi.Org/10.32535/Jicp.V5i1.1466
Sipahutar, J. S. A., Faisal, Y., & Santoso, M. H. (2023). Consequences Of Audit Judgment With Audit Fee. 301–307.
Wulandari, N. Made A. P., Merawati, L. K., & Yuliastuti, I. A. N. (2022). Pengaruh Independensi Audit , Profesionalisme , Etika Kerja Terhadap Disfungsional Audit Pada Kantor. 4(3), 227–235.
Yowanda, V., Kristina, V., Pernando, R., Sherly, Erika, Sitepu, W. R. B., & Dinarianti, R. (2019). Pengaruh Skeptisme, Pengalaman Auditor, Dan Self Efficacy Terhadap Audit Judgement Pada Kantor Akuntan Publik Di Medan. 13(2), 124–140.
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Nabila Fary Adiyana, Barokah Dina Juniarti (Author)
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
