Profita : Komunikasi Ilmiah dan Perpajakan
Vol 16 No 2 (2023)

Determinan Audit Judgment dengan Kompleksitas Tugas Sebagai Variabel Moderasi

Muhammad Adil (Universitas Muhammadiyah Makassar)

Article Info

Publish Date
11 Aug 2023

Abstract

The purpose of this study was to determine the determinants of Audit Judgment with task complexity as a moderating variabel. This study uses a quantitative approach by distributing questionnaires to accountants who work at KAPs in Makassar City. The sample in this study were 32 auditors. Data were collected from distributed questionnaires and tested with SPSS22. We find professionalism, independence, and positive experience significantly influence audit judgment. Task complexity is able to moderate the relationship between professionalism and experience with audit judgment, and task complexity is not able to moderate the relationship between independence and audit judgment.Keywords: Profesionalisme; Independensi; Pengalaman;Kompleksitas Tugas;Audit Judgment

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Journal Info
Profita : Komunikasi Ilmiah dan Perpajakan
Website

Abbrev

Profita

Publisher

Universitas Mercu Buana

Subject

Economics, Econometrics & Finance

Description

The aim and scope of the "Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan" is to promote the wide dissemination of the results of systematic scholarly inquiries into the broad field of accounting and tax topic of research. The "Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan" is intended to ...