Pengaruh Competence, Task Complexity, dan Work Experience terhadap Audit Judgment dengan Audit Fee sebagai Variabel Moderating

Sipahutar, Jessica Sweetly Angelia (2023) Pengaruh Competence, Task Complexity, dan Work Experience terhadap Audit Judgment dengan Audit Fee sebagai Variabel Moderating. Sarjana (S1) thesis, STIE Tri Bhakti.

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Abstract

Purpose - This study aims to obtain empirical evidence on the effect of Competence, Task Complexity, and Work Experience on Audit Judgment with Audit Fee as a Moderating Variable. Design/methodology/approach – This study uses a quantitative type of research. This research was carried out by distributing questionnaires by sending emails to public accounting firms to be filled out by auditors working in public accounting firms registered with the Ministry of Finance in April 2023, namely 477 Public Accounting Firms (KAP). From the distribution of the questionnaire, 43 Public Accounting Firms (KAP) located in 8 provinces in Indonesia were obtained who were willing to provide answers. Of the 43 Public Accounting Firms, as many as 162 auditors filled out questionnaires with the provision of 1 questionnaire given with 35 questions. To get the results of this study, researchers used PLS SEM version 3.0. Findings - The results of this study found that competence has a positive and statistically significant effect on audit judgment, and task complexity has a positive but statistically not significant effect on audit judgment, while for work experience has a positive and statistically significant influence on audit judgment. As for other findings, audit fees weaken the relationship between competence and audit judgment, and audit fees strengthen the relationship between task complexity and audit judgment, as well as audit fees strengthen the relationship between work experience and audit judgment. Originality/value - This study focuses on the factors that influence audit judgment. This study adds audit fee as a moderation variable and to the author's knowledge, the author believes that the study presents the latest evidence of audit fee moderation variable in auditors working in Public Accounting Firms registered with the Ministry of Finance.

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