KOMPLEKSITAS TUGAS SEBAGAI PEMODERASI PENGARUH SELF-EFFICACY DAN SKEPTISISME PROFESIONAL TERHADAP AUDITOR JUDGMENT

HIKMAH, FATIA NURIL (2019) KOMPLEKSITAS TUGAS SEBAGAI PEMODERASI PENGARUH SELF-EFFICACY DAN SKEPTISISME PROFESIONAL TERHADAP AUDITOR JUDGMENT. S1 thesis, Fakultas Ekonomi.

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Abstract

FATIA NURIL HIKMAH. Task complexity as a moderating variable that affects self-efficacy and professional scepticism to auditor judgment. Faculty of Economics, Universitas Negeri Jakarta, 2019. Auditor judgment is an auditor’s judgment response to information affects decision making documentation evidence and the auditor’s opinion on financial statement of an entity. The purposive of this research to know: (1) positive influence of self-efficacy to auditor judgment, (2) positive influence of professional scepticism to auditor judgment, (3) task complexity can be able to moderate influence of self-efficacy to auditor judgment, and (4) task complexity can be able to moderate influence of professional scepticism to auditor judgment. This research was conducted on auditors that working in certified public accountant office (KAP) at Central Jakarta that registered in SIKAP BPK RI. The samples were obtained by 60 auditors. The sampling method using simple random sampling techniques. Data analysis techniques used are moderated regression analysis (MRA) ) with alternative method of Partial Least Squares (PLS) based on Structural Equation Modeling (SEM). The instrument test of data was used SmartPLS 3.0 software. The results show that: (1) self-efficacy doesn’t have the influence to auditor judgment, (2) professional scepticism has positive influence and significant to auditor judgment, (3) task complexity doesn’t have the influence to auditor judgment (4) task complexity doesn’t have the moderating effect of self-efficacy to auditor judgment, and (5) task complexity doesn’t have the moderating effect of professional scepticism to auditor judgment. Keywords: auditor judgment, self-efficacy, professional scepticism, and task complexity

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