The Effect of Professionalism and Experience on Audit Judgment with Task Complexity as a Moderating Variable

In: International journal of multicultural and multireligious understanding: IJMMU, Band 6, Heft 2, S. 97

Abstract

This research aimed to examine and provide empirical evidence about the effect of auditor professionalism and experience on audit judgement by moderating task complexity. This research used a survey method conducted at the State Audit Agency of Republic of Indonesia (BPK RI) Central Sulawesi Representative and obtained 31 respondents. The data obtained in this research were processed assisted with IBM SPSS Statistics analysis tool. The test result shows that professionalism has no effect on audit judgement. Meanwhile, the auditor experience has an effect on audit judgement. The moderation test result shows that task complexity is not able to moderate auditor professionalism and experience towards audit judgement. This research can provide more knowledge, especially BPK chairman in considering policies to improve the quality of audit judgement as an effort to improve audit quality.