Pengaruh Etika, Independensi, Kompleksitas Tugas, dan Self-Efficacy Terhadap Audit Judgment
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
Sari, Venny Dwi Puspita
Subject
650 - 659 MANAGEMENT & PUBLIC RELATIONS
Datestamp
2023-04-27 08:02:12
Abstract :
Audit Judgment is a measurement tool used by the auditor as a material consideration for concluding a report which results in the auditor's decision on the presentation of an entity's financial statements in accordance with the actual circumstances and facts. This study aims to examine the effect of ethics, independence, task complexity, and self-efficacy on audit judgment. The population in this study are auditors who work at Public Accounting Firms in Surabaya who have been registered in the IAPI 2022 directory. The sampling technique used in this study was purposive sampling. The research method used in this study was a quantitative research method with primary data obtained from distributing questionnaires which were distributed directly to the Public Accounting Firm in Surabaya, so that in this study 70 samples of auditors were obtained from 15 Public Accounting Firms in Surabaya. The data analysis technique used is Partial Least Square Structural Equation Modeling (PLS-SEM) with Warp-PLS 8.0 software. The results of the analysis show that independence and self-efficacy have a p-value of less than 0.001 but ethics and task complexity have a p-value of more than 0.001 meaning that the results of data analysis show that independence and self-efficacy have an effect on audit judgment while ethics and task complexity have no effect on audit judgment.
Audit Judgment is a measurement tool used by the auditor as a material consideration for concluding a report which results in the auditor's decision on the presentation of an entity's financial statements in accordance with the actual circumstances and facts. This study aims to examine the effect of ethics, independence, task complexity, and self-efficacy on audit judgment. The population in this study are auditors who work at Public Accounting Firms in Surabaya who have been registered in the IAPI 2022 directory. The sampling technique used in this study was purposive sampling. The research method used in this study was a quantitative research method with primary data obtained from distributing questionnaires which were distributed directly to the Public Accounting Firm in Surabaya, so that in this study 70 samples of auditors were obtained from 15 Public Accounting Firms in Surabaya. The data analysis technique used is Partial Least Square Structural Equation Modeling (PLS-SEM) with Warp-PLS 8.0 software. The results of the analysis show that independence and self-efficacy have a p-value of less than 0.001 but ethics and task complexity have a p-value of more than 0.001 meaning that the results of data analysis show that independence and self-efficacy have an effect on audit judgment while ethics and task complexity have no effect on audit judgment.
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