The Effect of Self Efficacy, Time Budget Pressure and Audit Experience on Audit Judgment with Task Complexity as Moderating Variable

Abstract

The aims of this study are to determine and analyze the effect of (1) Self efficacy on audit judgment, (2) Time budget pressure on audit judgment, (3) Audit experience on audit judgment, (4) Task complexity moderates the effect of self efficacy on audit judgment, (5) Task complexity moderates the effect of time budget pressure on audit judgment, (6) Task complexity moderates the effect of audit experience on audit judgment. This research is a type of quantitative research. In this study using attribution theory and social cognitive theory. The population in this study are the auditors in the inspectorate of West Sulawesi Province. The sample determination in this study used census method. The data consisted of primary data obtained using questionnaire and secondary data. The results showed that self efficacy, time budget pressure and audit experience had a positive and significant effect on audit judgment. Task complexity does not moderate the correlation between self efficacy on audit judgment. Task complexity moderates the correlation between time budget pressure on audit judgment. Task complexity moderates the correlation between audit experience on audit judgment. Keywords: Audit judgment, Self efficacy, Time budget pressure, Audit experience, Task complexity.

Analyzing the Factors That Affect Auditor’s Judgment and Decision Making in Lebanese Audit Firms

“…High-level skills are associated with more accurate opinions, better understanding of audit issues, and the capability to provide professional opinions in challenging audit situations. Also, the literature consistently supports a positive correlation between auditors' self-efficacy and audit judgments (Iskandar and Sanusi 2011;Lee et al 2016;Erlina and Muda 2018;Atmaja and Sukartha 2021;Tandean et al 2022;Astuti et al 2022). High self-efficacy levels contribute to internal motivation, leading to maximum effort and accurate judgments.…”

“…Attribution theory is a theoretical framework that places emphasis on the cognitive processes through which people perceive events and how these interpretations influence their thinking patterns and subsequent behavior (Tandean et al 2022). According to Heider (cited by Oktavianto and Suryandari 2018), individuals have the capacity to create two distinct attributions; internal attribution refers to the inference that an individual's behavior is influenced by internal factors, such as their attitude, character, or personality; external attribution refers to the inference that an individual's behavior is influenced by factors inherent to the circumstance in which they find themselves.…”

“…Auditors are impacted by several technical and non-technical factors while assessing and performing audit JDM (Pratama and Innayah 2019). Based on research conducted by Sanusi (2011), Sastri et al (2019), Pratama and Innayah (2019), Dewi et al (2020), Atmaja andSukartha (2021), andTandean et al (2022), numerous factors influence auditors' perceptions when responding to and evaluating the evidence and information they receive during their audit tasks. In accordance with Bonner (1999), this section is divided into three primary factors that influence auditor judgment: factors related to the person, task, and environment.…”

“…Similarly, the relationship between auditor experience and audit judgment is explored with varying results. Some studies have shown a positive correlation (Rose 2007;Iskandar and Sanusi 2011;Sila et al 2016;Halim et al 2018;Mala et al 2018;Nugraha and Suryandari 2018;Siregar et al 2019;Soe et al 2022;Tandean et al 2022), explaining the role of experience in enhancing their capacity to effectively solve and predict challenges encountered throughout the auditing process. Others found no significant relationship (Pawitra and Suhartini 2019;Pravitasari and Hirmantono 2020;Merdekawati 2022).…”

“…Prior researchers (Iskandar and Sanusi 2011;Sastri et al 2019;Dewi et al 2020;Atmaja and Sukartha 2021;Tandean et al 2022) have frequently employed regression analysis methods to analyze the factors that impact audit judgment. This study employs a factor analysis method to analyze the factors that affect auditors in making audit JDM, considering the limitations of previous research.…”