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All Journal JURNAL AKUNTANSI DAN AUDITING Journal The Winners Journal of Economics, Business, & Accountancy Ventura Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Akuntansi Dinasti International Journal of Digital Business Management BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Jurnal Akuntansi Keuangan dan Bisnis Formosa Journal of Science and Technology (FJST) Journal Research of Social Science, Economics, and Management Journal of Social Science Jurnal Penelitian Pendidikan Indonesia
Ratna Mappanyukki
Universitas Mercu Buana
Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Physics Public Health Social Sciences Other

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Journal : Journal of Economics, Business,

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Moderating Role of Audit Fees on the Effect of Task Complexity and Independence towards Audit Judgment Nur Eny; Ratna Mappanyukki
Journal of Economics, Business, & Accountancy Ventura Vol 23, No 2 (2020): August - November 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v23i2.2326

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 collec-tion 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 inter-action of variables that affect audit judgment, such as task complexity, independence, and audit fees, to improve audit quality.
Moderating Role of Audit Fees on the Effect of Task Complexity and Independence towards Audit Judgment Eny, Nur; Mappanyukki, Ratna
Journal of Economics, Business, and Accountancy Ventura Vol. 23 No. 2 (2020): August - November 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v23i2.2326

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 collec-tion 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 inter-action of variables that affect audit judgment, such as task complexity, independence, and audit fees, to improve audit quality.
Co-Authors Ani Susilowati Dewi Indriyani, Dewi Eny, Nur Fitra Hakiki Kristiyanto Bayu Saputro Lisiani Lisiani Meisyarah, Wijdania Mutia Sari Muti’ah Muti’ah Nur Azizah Nur Eny Safitri, Vita Intan Saputro, Kristiyanto Bayu Sulistyono, Henry