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All Journal AkMen JURNAL ILMIAH
Andhika Febrianto
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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Audit Judgment: Analisis Persepsi Etis, Kompleksitas Tugas, dan Keyakinan Diri Auditor Muslim; Andhika Febrianto; Rahim, Syamsuri
AkMen JURNAL ILMIAH Vol. 20 No. 3 (2023): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian, Publikasi dan Pengabdian Pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v20i3.4415

Abstract

udit judgment is the auditor's policy in determining an opinion regarding the results of the audit which refers to the formation of an idea. There are many ways that influence audit judgment. One of them is ethical perception, task complexity, and self-efficacy. This research aims to determine the influence of ethical perceptions, task complexity, and self-efficacy on audit judgment at the office of the Financial and Development Supervisory Agency representing South Sulawesi Province. The analytical method used to test the hypothesis is multiple linear regression. This analysis is based on data from 30 respondents who have completed all the statements in the questionnaire to provide an idea of ​​whether ethical perceptions, task complexity and self-efficacy have a significant influence or not. The results of this research indicate that ethical perceptions, task complexity, and self-efficacy partially influence the audit judgment of auditors at the Office of the Financial and Development Supervisory Agency (BPKP). These three variables have a positive influence.
Co-Authors Muslim Rahim, Syamsuri