EBID:Ekonomi Bisnis Digital
Vol 2, No 1 (2024): Juli

PENGARUH AUDIT KNOWLEDGE, AUDIT EXPERIENCE, SELF-EFFICACY TERHADAP AUDIT JUDGEMENT: PERAN KOMPLEKSITAS TUGAS SEBAGAI VARIABEL MODERATING

Noviranza, Rahayu (Unknown)
Haq, Aqamal (Unknown)



Article Info

Publish Date
31 Jul 2024

Abstract

This study aims to examine the effect of Audit Knowledge, Audit Experience, Self-Efficacy on Audit Judgement with Job Complexity as an Moderating Variable. This type of research is quantitative research. The data used in this study is primary data. The population in this study are all auditors at Public Accounting Firms in the City of Jakarta and the sample of this study are auditors who had worked for more than one year and had carried out audit tasks. Data was obtained from 155 respondents. The analysis used is a multiple linear regression analysis method. The results of the analysis show that Audit Knowledge, Audit Experience, Self-efficacy have a positive effect on Audit Judgement. Job complexity weakens the influence between Audit Knowledge and Self-efficacy on Audit Judgement. However, Job Complexity strengthens the influence of Audit Experience on Audit Judgement.

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Journal Info

Abbrev

ebid

Publisher

Subject

Economics, Econometrics & Finance

Description

The Infotech : Journal of Technology Information is a scientific journal that contains research results written by lecturers, researchers and practitioners. This journal is expected to develop research and make a meaningful contribution to increasing research resources in the field of Information ...