KOMITMEN ORGANISASI MEMODERASI PENGARUH KOMPLEKSITAS TUGAS PADA AUDIT JUDGMENT

Luh Putu Lusi Setyandarini Surya (Fakultas Ekonomi dan Bisnis Universitar Udayana)
A.A. N.B Dwirandra (Fakultas Ekonomi dan Bisnis Universitar Udayana)
I.D.G Dharma Suputra (Fakultas Ekonomi dan Bisnis Universitar Udayana)

E-Jurnal Ekonomi dan Bisnis Universitas Udayana
VOLUME.06.NO.05.TAHUN 2017

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.