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All Journal BALANCE Jurnal Akuntansi dan Bisnis
Septiaji, Bayu Candra
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Economics, Econometrics & Finance

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GENDER SELF EFFICACY TEKANAN KETAATAN KOMPLEKSITAS TUGAS DAN PENGALAMAN AUDITOR TERHADAP AUDIT JUDGEMENT Septiaji, Bayu Candra; Hasymi, Muhammad
Balance : Jurnal Akuntansi dan Bisnis Vol 6, No 1 (2021): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v6i1.3405

Abstract

The quality of the audit judgment produced by the auditor determines the quality of the overall audit results. This study aims to determine the effect of gender, self-efficacy, obedience pressure, task complexity, and auditor experience on audit judgment. This study uses quantitative methods with a sample size of 104 internal auditors at the Inspectorate General of the Ministry of Finance. The data used are primary data obtained through distributing questionnaires and then processed using the IBM SPSS version 25 application. The results of the study concluded that self-efficacy and auditor experience had a positive and significant effect on audit judgment. This shows that the competence, experience, and expertise of auditors have a positive and significant effect on the resulting audit judgment. Meanwhile, obedience pressure has a negative and significant effect on audit judgment. Pressure for obedience can come from superiors and auditors. Meanwhile, gender and task complexity have no effect on audit judgment. Audit assignments are preceded by a comprehensive audit planning process and support from the unit related to gender responsive policies that support the assignment.
Co-Authors Hasymi, Muhammad