The Effect of Self-Efficacy and Obedience Pressure on Audit Judgment Using Task Complexity and Moral Reasoning as Moderating Variables
Abstract
This study investigates the influence of self-efficacy, obedience pressure, and task complexity on audit judgment. The research was conducted at the BPK RI Representative Office in Bali Province, with a sample of 51 auditors selected through purposive sampling. To assess the effects of the independent variables on audit judgment, multiple linear regression analysis was employed. The results demonstrate that self-efficacy positively and significantly affects audit judgment, while both obedience pressure and task complexity have significant negative impacts. These findings contribute to the theoretical development of attribution theory and offer valuable insights for various stakeholders in the field.
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References
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DeZoort, F.T., & Lord, A. . (1997). A review and synthesis of pressure effects research in accounting. Journal of Accounting Literature , 16 , 28–85.
Dhevara, A., & Andini, S. (2022). The Influence of Task Complexity, Skepticism and Self-efficacy towards Audit Judgment. 8(4), 3865–3878.
Fadlanty, & Purnamasari, P. (2020). The Effect of Obedience Pressure on Audit Judgment with Task Complexity as a Moderating Variable. Unisba Scientific Paper, 6(2), 637–642.
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Mardika, IBA, & Suartana, IW (2019). The Effect of Independence, Work Experience, Organizational Commitment, and Auditor Motivation on Audit Quality. E-Journal of Accounting, 27, 2211. https://doi.org/10.24843/eja.2019.v27.i03.p21
McClelland, D. C. (1961). The Achieving Society. NY. Van Nostrand .
Moh Agus Faqih, Akbar, M., & Kurniawan, FA (2022). The Effect Of Purpose Orientation, Self-Efficacy, Pressure Obedience, And Task Complexity, On Audit Judgment (Study Inspectorate In Madura). International Colloquium on Forensic Accounting and Governance (ICFAG), 2(1), 66–73.
Mulyadi. (2019). Auditing (Book I). Salemba Empat.
Nadhiroh, SA (2010). The Influence of Task Complexity, Goal Orientation, and Self-Efficacy on Auditor Performance in Making Audit Judgments (Case Study at Semarang Public Accounting Office) [Diponegoro University, Semarang]. https://core.ac.uk /download/pdf/11721549.pdf
Nur, S. (2021). The Effect of Obedience Pressure, Task Complexity, and Professional Skepticism on Audit Judgment. Biema Proceedings.
Pramuditha, PY, & NR, E. (2020). The Effect of Obedience Pressure, Audit Knowledge and Audit Experience on Audit Judgment. Journal of Accounting Exploration, 2(4), 3755–3770. https://doi.org/10.24036/jea.v2i4.317
Prasetya Muttiwijaya, GT, & Ariyanto, D. (2019). The Influence of Self Efficacy, Professional Skepticism, Independence, and Task Complexity on Audit
Putri, HE (2018). The Effect of Obedience Pressure and Self-Efficacy on Audit Judgment with Task Complexity as a Moderating Variable. Journal of Chemical Information and Modeling, 53(9), 1689–1699.
Qumaini, A., & Aligarh, F. (2022). The Influence of Audit Experience, Self-Efficacy, Task Complexity, Obedience Pressure on Audit Judgment with Professional Skepticism as a Mediating Variable. ACE│Accounting Research Journal, 2(1), 1–22. https://journal.feb.unipa.ac.id/index.php/ace
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Pearson Education.
Rumondang, S., Zakaria, A., & Noviarini, D. (2022). Analysis of the Influence of Self-Efficacy, Auditor Knowledge in Detecting Errors and Compliance Pressure on Audit Judgment. Journal of Accounting, Taxation And Auditing, 3(2), 384–402.
Saputra, W., & Mulya, AS (2021). Performance of Audit Judgment Variables Intervening Effort. 6(4), 211–223.
Septiaji, BC, & Hasyim, M. (2021). Gender Self Efficacy Compliance Pressure Task Complexity and Auditor Experience on Audit Judgment. Journal of Accounting and Business, 6(1), 55–68.
Shanti, Y. K. (2019). THE EFFECT OF SELF EFFICACY ON AUDIT JUDGEMENT WITH AUDITOR SENIORITY AS MODERATION (Case Study at the Inspectorate of Bogor and Depok City). Barelang Accounting
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Sugiyono. (2019). Business Research Methods Quantitative, Qualitative, Combination and R&D Approaches. Alphabet.
Sukrisno Agoes. (2018). Auditing Practical Guidelines for Auditing Accountants by Public Accountants (Second Edition). Salemba Four.
Suputra, IDGD, & Jati, IK (2020). The Effect of Work Experience, Obedience Pressure and Task Complexity on Audit Judgment. South East Asia Journal of Contemporary Business, Economics and Law, 22(1), 120–128.
Suryarini, T., Yulianto, A., Shovuro, S., Widiatami, AK, & Semarang, UN (2022). Obedience pressure and audit judgment: does the auditor personality have a role? 1,2,3,4 . 6(2), 197–210.
Tantra, V. (2020). Analysis of the Influence of Gender, Obedience Pressure, Task Complexity, Audit Experience, and Audit Expertise on Audit Judgment. Widya Mandala Catholic University. Surabaya.
Tazia Cicilia, & Sofian. (2022). THE EFFECT OF LOCUS OF CONTROL, SELF EFFICACY, JOB STRESS AND TASK COMPLEXITY ON AUDIT
https://doi.org/10.33508/jima.v11i2.4571
Triono, H. (2021). Auditor Expertise, Auditor Knowledge, and Task Complexity towards Audit Judgment at Public Accounting Firms in Semarang. Journal Scientific Assets, 23(2), 135–144. https://doi.org/10.37470/1.23.2.183
Tumurang, DO, Ilat, V., & YB Kalalo, M. (2019). The Influence of Self Efficacy, Task Complexity and Audit Expertise on Audit Judgment of Auditors at the Inspectorate of North Sulawesi Province. EMBA Journal: Journal of Economic, Management, Business and Accounting Research, 7(3), 3919–3928.
Usman, AM (2022). The influence of experience, knowledge, and task complexity on audit judgment at the Bantaeng Regency Regional Inspectorate. Journal of Accounting And Business, 12–2 4.
Vincent, N., & Osesoga, M. S. (2019). The Influence of Auditor Experience, Auditor Expertise, Independence, Obedience Pressure, and Task Complexity on Audit Judgment. ULTIMA Accounting, 11(1).
Yuniar, A., & Lubis, RH (2022). ISSN . 2686 - 6064 THE EFFECT OF TASK COMPLEXITY, COMPLIANCE PRESSURE, (Empirical Study on Auditor of Medan City Public Accounting Office). 3(2).
Yustrianthe, RH (2020). Several Factors Affecting Government Auditor's Audit Judgment. Journal of Accounting Dynamics, 4(2), 72–82.
Abdul Halim. (2015). Auditing : Basics of Auditing Financial Statements(Fifth).
STIM YKPN Publishing and Printing Unit.
Great. (2022). The Influence of Locus of Control, Self Efficacy and Self Esteem. 11(2), 110–122. https://doi.org/10.33508/jima.v11i2.4571
Andry, A., Haliah, H., Kusumawati, A., & Usman, A. (2022). Audit Judgment Performance: Self Efficacy and Task Complexity as Antecedents. Tangible Journal, 7(1), 48–54. https://doi.org/10.53654/tangible.v7i1.249
Andryani, H., Piturungsih, E., & Furkan, LM (2019). The Effect of Obedience Pressure, Audit Expertise, and Audit Experience on Audit Judgment with Task Complexity as a Moderator. Axiom Accounting Research Journal.
Arens, AA, Elder, RJ, & Beasly, MS (2019). Auditing & Assurance Services 17th Edition (17th ed.). Pearson Education.
Atmaja, IW, & Sukartha, M. (2021). the Influence of Self Efficacy, Professional Skepticism, and Gender of Auditors on Audit Judgment. American Journal of Humanities and Social Sciences Research, Vol. 5(1), 643–650.www.ajhssr.com
Azizah, NDJ, & Pratono, R. (2020). The Influence of Locus of Control, Independence, Task Complexity, and Gender on Audit Judgment (Empirical Study of Public Accounting Firms in Surabaya). Liabilities, 2(1), 106–126. https://journal.uwks.ac.id/index.php/liability/article/view/881
Republic of Indonesia Audit Board. (2017). Regulation of the Republic of Indonesia Audit Board Number 15 of 2006 concerning the State Audit Board.
Bandura, A. (1997). Self-efficacy: The exercise of control. NY: Freeman .
Chen, G., Casper, W. J., & Cortina, J. M. (2001). The Roles of Self-Efficacy and Task Complexity in the Relationships among Cognitive Ability, Conscientiousness, and Work-Related Performance: A Meta-Analytic Examination.
DeZoort, F.T., & Lord, A. . (1997). A review and synthesis of pressure effects research in accounting. Journal of Accounting Literature , 16 , 28–85.
Dhevara, A., & Andini, S. (2022). The Influence of Task Complexity, Skepticism and Self-efficacy towards Audit Judgment. 8(4), 3865–3878.
Fadlanty, & Purnamasari, P. (2020). The Effect of Obedience Pressure on Audit Judgment with Task Complexity as a Moderating Variable. Unisba Scientific Paper, 6(2), 637–642.
Farid and Siswanto. (2018). Financial Report Analysis. Bumi Aksara.
Ghozali, I. (2018). Multivariate Analysis Application with IBM SPSS 25 Program
(Edition 9). Diponegoro University Publishing Agency.
Gibson, James, L, Ivancevich, John, M; Donelly, James, H. J. (2007). Organizational Behavior, Structure, Process, 3rd, edt. Business Publications, Inc.
Gulo, SNA, Wahyu Ari Andriyanto, & Guritno, Y. (2021). The Influence of Obedience Pressure, Task Complexity, and Professional Skepticism on Audit Judgment. Biema Proceedings , 2 (1), 267–286.
Harahap Sofyan Syafri. (2018). Critical Analysis of Financial Reports. Raja Grafindo Persada.
Hogarth, R.M., Einhorn, H.J., Levin, I., Judd, C., Loewenstein, G., Messier, W., & Tubbs, R. (1992). Order Effects in Belief Updating : The Belief-Adjustment Model. 55 .
Ismunawan, I., & Triyanto, E. (2020). Determining Factors of Audit Judgment in Public Accounting Firms (Firms in Surakarta and Yogyakarta). Journalof Accounting and Taxation, 20(2), 224–229. https://doi.org/10.29040/jap.v20i2.722
Jamilah, S., Fanani, Z., & Chandrarin, G. (2007). The influence of gender, obedience pressure, and task complexity on. National Accounting Symposium X , 1 .
Jaya, IMLM (2020). Quantitative and Qualitative Research Methods. Great Children of Indonesia.
Client, PP, Independence, AND, Against, A., Judgment, A., Office, P., Public, A., Pekanbaru, K., & Luthfi, A. (2022). The effect of client preference, auditor experience, and auditor independence on audit judgment at public accounting firms in Pekanbaru City.
Lathifah, I., & Wijaya, A. (2022). Excellent : Journal of Management, Business and Education ISSN : 1979-2700 (print) ISSN : 2747-2833 ( online ) The Effect ofCompliance Pressure, Task Complexity, Auditor Experience and Performance Incentives on Audit Judgment The Effect of Compliance Pressure. 9 (2), 167–179.
Lestari, P., & Srimindarti, C. (2022). Task Complexity, Locus Of Control, Time Budget Pressure, Organizational Commitment, and Supervisory Actions on Auditor Job Satisfaction at BPK. Tambusai Education Journal , 6 , 16190– 16200. https://jptam.org/index.php/jptam/article/view/4965%0A https://jptam.org/ind ex.php/jptam/article/download/4965 /4218
M. Fitrah & Luthfiyah. (2017). Research Methodology (Qualitative Research, Classroom Action, & Case Study). Trace CV.
Mardika, IBA, & Suartana, IW (2019). The Effect of Independence, Work Experience, Organizational Commitment, and Auditor Motivation on Audit Quality. E-Journal of Accounting, 27, 2211. https://doi.org/10.24843/eja.2019.v27.i03.p21
McClelland, D. C. (1961). The Achieving Society. NY. Van Nostrand .
Moh Agus Faqih, Akbar, M., & Kurniawan, FA (2022). The Effect Of Purpose Orientation, Self-Efficacy, Pressure Obedience, And Task Complexity, On Audit Judgment (Study Inspectorate In Madura). International Colloquium on Forensic Accounting and Governance (ICFAG), 2(1), 66–73.
Mulyadi. (2019). Auditing (Book I). Salemba Empat.
Nadhiroh, SA (2010). The Influence of Task Complexity, Goal Orientation, and Self-Efficacy on Auditor Performance in Making Audit Judgments (Case Study at Semarang Public Accounting Office) [Diponegoro University, Semarang]. https://core.ac.uk /download/pdf/11721549.pdf
Nur, S. (2021). The Effect of Obedience Pressure, Task Complexity, and Professional Skepticism on Audit Judgment. Biema Proceedings.
Pramuditha, PY, & NR, E. (2020). The Effect of Obedience Pressure, Audit Knowledge and Audit Experience on Audit Judgment. Journal of Accounting Exploration, 2(4), 3755–3770. https://doi.org/10.24036/jea.v2i4.317
Prasetya Muttiwijaya, GT, & Ariyanto, D. (2019). The Influence of Self Efficacy, Professional Skepticism, Independence, and Task Complexity on Audit
Putri, HE (2018). The Effect of Obedience Pressure and Self-Efficacy on Audit Judgment with Task Complexity as a Moderating Variable. Journal of Chemical Information and Modeling, 53(9), 1689–1699.
Qumaini, A., & Aligarh, F. (2022). The Influence of Audit Experience, Self-Efficacy, Task Complexity, Obedience Pressure on Audit Judgment with Professional Skepticism as a Mediating Variable. ACE│Accounting Research Journal, 2(1), 1–22. https://journal.feb.unipa.ac.id/index.php/ace
Ratag, BJH, Werimon, S., & Syarifudin. (2021). The Influence of Audit Experience, Audit Expertise, Obedience Pressure, and Task Complexity on Audit Judgment Auditor (Study on BPK-RI Representative Office of West Papua Province). JFRES: Journal of Fiscal and Regional Economic Studies, 4(1), 23–31. https://doi.org/10.36883/jfres.v4i1.54
Robbins, SP, & Timothy A. Judge. (2019). Organizational Behavior 18th Edition.
Pearson Education.
Rumondang, S., Zakaria, A., & Noviarini, D. (2022). Analysis of the Influence of Self-Efficacy, Auditor Knowledge in Detecting Errors and Compliance Pressure on Audit Judgment. Journal of Accounting, Taxation And Auditing, 3(2), 384–402.
Saputra, W., & Mulya, AS (2021). Performance of Audit Judgment Variables Intervening Effort. 6(4), 211–223.
Septiaji, BC, & Hasyim, M. (2021). Gender Self Efficacy Compliance Pressure Task Complexity and Auditor Experience on Audit Judgment. Journal of Accounting and Business, 6(1), 55–68.
Shanti, Y. K. (2019). THE EFFECT OF SELF EFFICACY ON AUDIT JUDGEMENT WITH AUDITOR SENIORITY AS MODERATION (Case Study at the Inspectorate of Bogor and Depok City). Barelang Accounting
Sososutiksno, C., Gilby Sapulette, S., Tutuarima, Y.G., Accounting, J., Economics, F., Business, D., & Pattimura, U. (2022). The Effect of Task Complexity and Workload on Auditor Performance. Accounting Journal, https://ojs3.unpatti.ac.id/index.php/jak
Sugiyono. (2019). Business Research Methods Quantitative, Qualitative, Combination and R&D Approaches. Alphabet.
Sukrisno Agoes. (2018). Auditing Practical Guidelines for Auditing Accountants by Public Accountants (Second Edition). Salemba Four.
Suputra, IDGD, & Jati, IK (2020). The Effect of Work Experience, Obedience Pressure and Task Complexity on Audit Judgment. South East Asia Journal of Contemporary Business, Economics and Law, 22(1), 120–128.
Suryarini, T., Yulianto, A., Shovuro, S., Widiatami, AK, & Semarang, UN (2022). Obedience pressure and audit judgment: does the auditor personality have a role? 1,2,3,4 . 6(2), 197–210.
Tantra, V. (2020). Analysis of the Influence of Gender, Obedience Pressure, Task Complexity, Audit Experience, and Audit Expertise on Audit Judgment. Widya Mandala Catholic University. Surabaya.
Tazia Cicilia, & Sofian. (2022). THE EFFECT OF LOCUS OF CONTROL, SELF EFFICACY, JOB STRESS AND TASK COMPLEXITY ON AUDIT
https://doi.org/10.33508/jima.v11i2.4571
Triono, H. (2021). Auditor Expertise, Auditor Knowledge, and Task Complexity towards Audit Judgment at Public Accounting Firms in Semarang. Journal Scientific Assets, 23(2), 135–144. https://doi.org/10.37470/1.23.2.183
Tumurang, DO, Ilat, V., & YB Kalalo, M. (2019). The Influence of Self Efficacy, Task Complexity and Audit Expertise on Audit Judgment of Auditors at the Inspectorate of North Sulawesi Province. EMBA Journal: Journal of Economic, Management, Business and Accounting Research, 7(3), 3919–3928.
Usman, AM (2022). The influence of experience, knowledge, and task complexity on audit judgment at the Bantaeng Regency Regional Inspectorate. Journal of Accounting And Business, 12–2 4.
Vincent, N., & Osesoga, M. S. (2019). The Influence of Auditor Experience, Auditor Expertise, Independence, Obedience Pressure, and Task Complexity on Audit Judgment. ULTIMA Accounting, 11(1).
Yuniar, A., & Lubis, RH (2022). ISSN . 2686 - 6064 THE EFFECT OF TASK COMPLEXITY, COMPLIANCE PRESSURE, (Empirical Study on Auditor of Medan City Public Accounting Office). 3(2).
Yustrianthe, RH (2020). Several Factors Affecting Government Auditor's Audit Judgment. Journal of Accounting Dynamics, 4(2), 72–82.
Published
2024-10-09
How to Cite
PUTRI, Ni Wayan Yundari; LATRINI, Made Yenni.
The Effect of Self-Efficacy and Obedience Pressure on Audit Judgment Using Task Complexity and Moral Reasoning as Moderating Variables.
E-Jurnal Akuntansi, [S.l.], v. 34, n. 9, oct. 2024.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/114044>. Date accessed: 14 nov. 2024.
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