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p-Index From 2020 - 2025
0.408
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All Journal Journal of Accounting and Auditing
Fary Adiyana, Nabila
Unknown Affiliation
Humanities Economics, Econometrics & Finance

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The Impact of Task Complexity and Auditor Experience on Audit Judgment Using Auditor Ethics as a Moderating Factor Fary Adiyana, Nabila; Dina Juniarti , Barokah
Journal of Accounting and Auditing Vol. 1 No. 3 (2025): April 2025
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/mp14px36

Abstract

Purpose - This study aims to determine the influence of auditor experience and task complexity on audit judgment with auditor ethics as a moderation variable.  Design/methodology/approach  - This study uses quantitative data, this research is conducted using questionnaires that are shared individually with auditors via email and social media. Each questionnaire distributed has 30 statements to be answered by respondents. From the statements that were distributed, there were 30 respondents who gave answers. The analysis technique used to test the hypothesis is using PLS SEM Version 3.0.  Findings - The results of this study show that the auditor experience variable has a positive and statistically significant effect on audit judgment, the task complexity variable has a negative and statistically insignificant effect on audit judgment, auditor ethics strengthens the relationship between auditor experience and audit judgement and auditor ethics does not strengthen the relationship between task complexity and audit judgment.  Research limitations/implications  - This research hopes to provide information regarding audit judgment and can provide benefits in decision making and can be used as reference material for further research.
Determinants of Audit Delay: Evidance from Profitability, Leverage, Firm Size, and Audit Committe Fary Adiyana, Nabila; R Taufik Hidayat; Keri Boru Hotang
Journal of Accounting and Auditing Vol. 2 No. 1 (2025): October 2025
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/y58jfn81

Abstract

Purpose – This study aims to obtain empirical evidence on the influence of profitability, leverage, company size, and audit committees on audit delay. Design/methodology/approach – This study uses quantitative research. It utilizes secondary data. The population is 67 industrial companies listed on the Indonesia Stock Exchange between 2020 and 2024. The sample is 27 industrial companies listed on the Indonesia Stock Exchange between 2020 and 2024. The total number of observations in this study is 135. The analysis technique used to test the hypotheses is multiple regression analysis using Eviews9 software. Findings – The results of this study indicate that the profitability variable has a negative and significant effect on audit delay. The leverage variable has a positive and insignificant effect on audit delay. The company size variable has a negative and significant effect on audit delay. The audit committee variable has a positive and insignificant effect on audit delay. Research limitations/implications –. This study aims to provide information on audit delay and can be beneficial in decision-making as well as serve as a reference for further research.
Co-Authors Dina Juniarti , Barokah Keri Boru Hotang R Taufik Hidayat