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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana
Luh Putu Lusi Setyandarini Surya
Fakultas Ekonomi dan Bisnis Universitar Udayana
Economics, Econometrics & Finance Education

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KOMITMEN ORGANISASI MEMODERASI PENGARUH KOMPLEKSITAS TUGAS PADA AUDIT JUDGMENT Luh Putu Lusi Setyandarini Surya; A.A. N.B Dwirandra; I.D.G Dharma Suputra
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.05.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Auditor’s perspective in response of information is directly correspond to the responsibility and audit risk that auditor face in relation to their judgment. One factor that affects the auditor perception in evaluating information is the task complexity. Previous research suggests that task complexity is not consistently affecting audit judgment. The aim oftthis research is totgather empiricaltevidencetoftthe effect ofttask complexitytontaudit judgment with organizational commitment as moderating variables. The sample for this research is taken with census sampling method. The data were collected by using questionnaire, given to 62 auditors who work at Public accountant firm all over the Province of Bali. The data were analyzedtusingtSimpletLinear Regressiontand Moderated Regression Analysis (MRA). The result showed that task complexity is negatively affecting audit judgment however, the organizational commitment is notuableutoumoderate theieffect of task complexityi oni auditi judgment.
Co-Authors Anak Agung Ngurah Bagus Dwirandra I Dewa Gede Dharma Suputra