The Effect of Independence, Self-Efficacy, and Obedience Pressure on Audit Judgement with Task Complexity as Moderating Variable

Authors

  • Jihan Fitriana Universitas Negeri Jakarta
  • Etty Gurendrawati Universitas Negeri Jakarta
  • Tri Hesti Utaminingtyas Universitas Negeri Jakarta

DOI:

https://doi.org/10.21009/wahana.18.011

Keywords:

Audit Judgement, Independence, Obedience Pressure, Self-Efficacy, Task Complexity.

Abstract

The purpose of this study was to analyze the effect of independence, self-efficacy, and obedience pressure on audit judgement with task complexity as a moderating variable. This study uses primary data with a sample of auditors at the Main Auditorate of State Finance 1 (AKN 1) at the Supreme Audit Agency of the Republic of Indonesia (BPK RI). This study determines the sample using purposive sampling method. Hypothesis testing carried out in this study used multiple linear regression analysis methods and Moderated Regression Analysis (MRA) with the SPSS 25. Based on the results of the analysis, it can be concluded that independence, self-efficacy, and obedience pressure have a significant effect on audit judgement. The results also show that task complexity is not able to moderate the influence of independence, self-efficacy, and obedience pressure on audit judgement.

References

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Published

2023-07-13

How to Cite

Fitriana, J., Gurendrawati, E., & Utaminingtyas, T. H. (2023). The Effect of Independence, Self-Efficacy, and Obedience Pressure on Audit Judgement with Task Complexity as Moderating Variable. Jurnal Ilmiah Wahana Akuntansi, 18(1), 1–16. https://doi.org/10.21009/wahana.18.011

Issue

Vol. 18 No. 1 (2023): Jurnal Ilmiah Wahana Akuntansi

Section

Articles

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Creative Commons License
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