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All Journal Jurnal Akuntansi dan Pajak SENTRALISASI
Muhammad Irdam Ferdiansah
Universitas Hasanuddin
Economics, Econometrics & Finance Social Sciences

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Determinants of Audit Judgment with Task Complexity As Moderating Variable Muhammad Adil; Sri Sundari; Muhammad Irdam Ferdiansah; Ayu Puspitasari; Anisatun Humayrah Rais
SENTRALISASI Vol. 11 No. 2 (2022): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v11i2.1767

Abstract

he purpose of this study was to determine the determinants of Audit Judgment with task complexity as a moderating variable. This study uses a quantitative approach by distributing questionnaires to accountants who work at KAPs in Makassar City. The sample in this study were 32 auditors. Data were collected from distributed questionnaires and tested with SPSS22. The findings of the research show that professionalism, independence, and positive experience significantly affect audit judgment. Task complexity is able to moderate the relationship between professionalism and experience with audit judgment, and task complexity is not able to moderate the relationship between independence and audit judgment.
Mempertanyakan Eksistensi Profesi Akuntan Dalam Industri 4.0: Pendekatan Scoping Review Yasmi Nurdin; Dian Novita; Muhammad Irdam Ferdiansah
Jurnal Akuntansi dan Pajak Vol 24, No 1 (2023): JAP : Vol. 24, No. 1, Februari 2023 - Juli 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i1.7562

Abstract

The industrial revolution 4.0 illustrates that all work will be replaced by robots or machines that have artificial intelligence (AI) systems. Now, some human jobs have indeed been replaced by computers and machines. The accounting revolution 4.0 is a new concept that leads to a massive change in the world of accountants. There are three things that need to be considered in the accounting revolution 4.0 to be compatible with the industrial revolution 4.0. The first is a change in accounting processes and systems to support the conditions faced in the future industrial world. Shifting the old paradigm regarding the science and function of accounting is the basis for creating a new paradigm for the science and function of accounting in the future. A new paradigm that requires the involvement of technology in every process and at the same time strengthening the character of accountants will be the main weapon. This new paradigm will shape a different business atmosphere, especially from an accounting point of view. The second stage is the implementation of a new paradigm for accounting professionals. At this point, increasing the standardization and competence of accountants is very important to do. The capability of a professional accountant is now not only a technical worker and bookkeeper but has increased to the stage of strategic decision-making by utilizing the latest technology.
Co-Authors Abdullah Sanusi, Abdullah Andi Dian Novita Anisatun Humayrah Rais Ayu Puspitasari Burhan Kadir Icha Musywirah Hamka Ilham Syarif Muhammad Adil Sahriyanti Saad Sundari, Sri Suryanto Arifin Yasmi Nurdin