The Influence of Task Complexity, Self-Efficacy, and Audit Risk on Auditor Performance at Public Accounting Office (Kap) in Makassar City

Rezki Amanda (Faculty of Economics and Business, Universitas Hasanuddin)
Haliah Haliah (Faculty of Economics and Business, Universitas Hasanuddin)
Andi Kusumawati (Faculty of Economics and Business, Universitas Hasanuddin)

Journal of Social Research
Vol. 2 No. 6 (2023): Journal of Social Research

This study aims to examine the effect of task complexity, self-efficacy and audit risk on auditor performance at KAP in Makassar City. The data in this study were obtained from each KAP in Makassar City who were willing to be respondents. This study uses primary data by conducting direct research in the field by giving a questionnaire/statement sheet to 31 respondents. The data analysis method used is multiple linear regression analysis. The results showed that: 1) Task complexity has a negative and significant effect on auditor performance, 2) Self-efficacy has a positive and significant effect on auditor performance, 3) Audit risk has a negative and significant effect on auditor performance, and 4) Task complexity, self-efficacy, audit risk simultaneously have a significant effect on auditor performance.