Pengaruh Tekanan Ketaatan, Self-Efficacy Terhadap Audit Judgement dengan Variabel Kompleksitas Tugas Sebagai Pemoderasi

Abstract

This study aims to determine whether obedience pressure, and self-efficacy affect audit judgment and task complexity variables as moderators. The population in this study was BPKP auditors in Central Java Province. Sampling was carried out using the saturated/census sampling method, and the number of samples was 89 respondents. The type of data used is primary data. This study uses a questionnaire to collect data. The test techniques used are validity, reliability, and classic assumption tests including normality, multicollinearity, and heteroscedasticity tests. Hypothesis testing in this study used the interaction moderation test (MRA) with SPSS version 23. The results of this study indicate that obedience pressure has a negative and significant effect on audit judgment. At the same time, Self-Efficacy has no positive or significant effect on Audit Judgment. Task complexity can moderate the effect of obedience pressure on audit judgment, but does not moderate the effect of self-efficacy on audit judgment.