Work Experience, Obedience Pressure and Task Complexity on Audit Judgment

Abstract

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.

The Effect of Compliance Pressure, Time Budget Pressure, and Task Complexity on Audit Judgment in Public Accounting Offices, Denpasar Bali

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Exploratory Factor Analysis for Items Measuring of The Tax Auditors’ Performance

“…The complexity in tax audit such as audit judgment and decision making will give an influence impact to the tax auditors' performance. Task complexity may occur during auditing error upon stages of process, data collection, data processing and data evaluation (Aida, 2021). Furthermore, the abundance of unnecessary data will leads to the increasing in complexity in tax audit tasks (Chung & Monroe, 2001;Syafitri, 2016).…”

Peran Usaha Mikro, Kecil, Dan Menengah (UMKM) Dalam Mengurangi Tingkat Pengangguran Dan Kemiskinan Di Kota Palopo

“…Perusahaan Kecil yang selama ini ternyata terbukti mempunyai daya tahan lebih baik menghadapi terpaan dan guncangan resis ekonomi dunia, perusahaan besar banyak yang tumbang atau paling tidak, wujud kerja mereka tidak seperti yang diharapkan, meskipun dengan mengatakan demikian tidak berarti bahwa peran perusahaan tidak diperlukan. Tidak pernah ada Negara yang perekonomiannya kuat dan kokoh tanpa memiliki perusahaan kecil atau dengan kata lain, sebuah negara perekonomiannya akan kuat dan kokoh apabila ketiga pelaku inti perekonomian, yaitu perusahaan besar, perusahaan menengah, dan perusahaan kecil, dapat tumbuh dan berkembang dengan normal (Aida, 2021). Fakta tentang keberhasilan usaha kecil untuk eksis di tengah suasana dan kondisi perekonomian yang tidak menentu di tentukan oleh banyak faktor, misalnya karena UMKM di kelola oleh orang-orang yang memiliki kompetensi khusus, mereka mengenali titik kelemahan kemudian mengatasinya dengan mencari keterampilan yang di perlukan untuk memastikan sukses dari perusahaan mereka (Lestari et al, 2020;Lorenzo et al, 2018;Sett, 2018).…”