Moderating Role of Audit Fees on the Effect of Task Complexity and Independence towards Audit Judgment

Abstract

This study examines the effect of task complexity and auditor independence on audit judgment with audit fees as a moderating variable. Samples were obtained from auditors working in public accounting firms in West Jakarta and South Jakarta. Data collection was done using a survey method by distributing questionnaires to 100 auditors as respondents. The method of analysis used was Moderated Regression Analysis. The results show that task complexity hurts audit judgment. Auditor independence has a positive effect on audit judgment. Audit fees can strengthen the effect of task complexity on audit judgment. Besides, audit fees moderate the effect of auditor independence on audit judgment. It is recommended that public accounting firms consider the interaction of variables that affect audit judgment, such as task complexity, independence, and audit fees, to improve audit quality.

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

“…Task complexity is a form of complex task, consisting of many parts and interrelated with each other. Previous research conducted by (Raihanah et al, 2022), Eny & Mappanyukki, (2020), Aida et al, (2021) found that taskicomplexity had a negative(-) effect on audits. Based on the discussion, the hypotheses of this research are: H3: Taskicomplexityihasiainegativeieffectioniauditijudgment.…”

Do others comprehensive income, profit, and equity attributable impact external audit fee?

“…Audit fees also act as moderation. For example, a study by Eny and Mappanyukki (2020) concluded that audit fees moderate the influence of independence on audit judgment in Indonesia. Table 1 presents a summary of the factors influencing the size of external audit fees recapitulated from research evidence in various countries.…”

Pengaruh Pendidikan Akuntansi, Sertifikasi Profesi, Etika Pengambilan Keputusan Terhadap Kualitas Audit di 5 Perusahaan Manufaktur di Jawa Barat

“…Etika profesi merupakan salah satu komponen yang mempengaruhi kualitas audit dan dapat mengurangi risiko salah saji dalam penyajian laporan keuangan (Ika & Suryani, 2019). Profesionalisme dan pengalaman dapat mempengaruhi tingkat materialitas yang dipertimbangkan oleh auditor (Eny & Mappayukki, 2020). Spesialisasi profesional dapat meningkatkan kualitas audit dan mengurangi potensi efek negatif dari rotasi wajib KAP terhadap kualitas audit (Elshawarby, 2017).…”