The Role of Task Complexity in Moderating The Effect of Obedience Pressure and Auditor's Experience on Audit Judgment (Empirical Study at Public Accountant Firms in Bali)

Mahaiswari, I Gusti Ayu Ening and Yasa, Ida Bagus Anom and Suarjana, Anak Agung Gde Mantra (2022) The Role of Task Complexity in Moderating The Effect of Obedience Pressure and Auditor's Experience on Audit Judgment (Empirical Study at Public Accountant Firms in Bali). Repositori Politeknik Negeri Bali.

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Abstract

Auditors’ performance could be estimated from their judgment quality because audit judgment is a must-needed activity for auditors in every step of audit assignments. The emergence of several cases at Public Accounting Firms in Indonesia caused by auditor errors during the auditing process needs to make the auditor more beware to make a professional judgment, so financial statement users and independent auditor report users will not be harmed. This study aims to analyze and explain the effect of obedience pressure and auditor’s experience on audit judgment along with the moderation effect of task complexity. The population that was used are 115 auditors who worked at Public Accountant Firms in Bali and registered in the 2021 IAPI Directory. Collected samples that obtained were 69 auditors and determined using a convenience sampling method. Data that was used for analysis is primary data sourced from the result of distributed questionnaires to all auditors who were working at Public Accountant Firms in Bali. The analysis technique used is Partial Least Square (PLS) modeling technique through SmartPLS 3.0 application. The results of this study showed that obedience pressure had a negative and significant effect on audit judgment, auditor’s experience had a positive and significant effect on audit judgment, task complexity weakened the relationship between obedience pressure on audit judgment, and task complexity weakened the relationship of auditor’s experience on audit judgment

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