Moderating Role of Audit Fees on the Effect of Task Complexity and Independence towards Audit Judgment
This study examines the effect of task complexity and auditor independence on audit judgment with audit fees as a moderating variable. Samples were obtained from auditors working in public accounting firms in West Jakarta and South Jakarta. Data collec-tion was done using a survey method by distribu...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi (PPPM STIE)
2020-11-01
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| Series: | Journal of Economics, Business & Accountancy |
| Subjects: | |
| Online Access: | https://journal.perbanas.ac.id/index.php/jebav/article/view/2326/pdf |
| _version_ | 1818420200909832192 |
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| author | Nur Eny Ratna Mappanyukki |
| author_facet | Nur Eny Ratna Mappanyukki |
| author_sort | Nur Eny |
| collection | DOAJ |
| description | This study examines the effect of task complexity and auditor independence on audit judgment with audit fees as a moderating variable. Samples were obtained from auditors working in public accounting firms in West Jakarta and South Jakarta. Data collec-tion was done using a survey method by distributing questionnaires to 100 auditors as respondents. The method of analysis used was Moderated Regression Analysis. The results show that task complexity hurts audit judgment. Auditor independence has a positive effect on audit judgment. Audit fees can strengthen the effect of task complexity on audit judgment. Besides, audit fees moderate the effect of auditor independence on audit judgment. It is recommended that public accounting firms consider the inter-action of variables that affect audit judgment, such as task complexity, independence, and audit fees, to improve audit quality. |
| first_indexed | 2024-12-14T12:50:42Z |
| format | Article |
| id | doaj.art-23adc03f455c4789b831b344d7dc8db4 |
| institution | Directory Open Access Journal |
| issn | 2087-3735 2088-785X |
| language | English |
| last_indexed | 2024-12-14T12:50:42Z |
| publishDate | 2020-11-01 |
| publisher | Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi (PPPM STIE) |
| record_format | Article |
| series | Journal of Economics, Business & Accountancy |
| spelling | doaj.art-23adc03f455c4789b831b344d7dc8db42022-12-21T23:00:40ZengPusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi (PPPM STIE)Journal of Economics, Business & Accountancy2087-37352088-785X2020-11-0123219420410.14414/jebav.v23i2.2326Moderating Role of Audit Fees on the Effect of Task Complexity and Independence towards Audit JudgmentNur Eny0Ratna Mappanyukki1Faculty of Economic and Business, State University of Makassar (UNM), Makassar, IndonesiaFaculty of Economic and Business, Mercu Buana University, Jakarta, IndonesiaThis study examines the effect of task complexity and auditor independence on audit judgment with audit fees as a moderating variable. Samples were obtained from auditors working in public accounting firms in West Jakarta and South Jakarta. Data collec-tion was done using a survey method by distributing questionnaires to 100 auditors as respondents. The method of analysis used was Moderated Regression Analysis. The results show that task complexity hurts audit judgment. Auditor independence has a positive effect on audit judgment. Audit fees can strengthen the effect of task complexity on audit judgment. Besides, audit fees moderate the effect of auditor independence on audit judgment. It is recommended that public accounting firms consider the inter-action of variables that affect audit judgment, such as task complexity, independence, and audit fees, to improve audit quality.https://journal.perbanas.ac.id/index.php/jebav/article/view/2326/pdftask complexityindependenceaudit judgmentaudit fee. |
| spellingShingle | Nur Eny Ratna Mappanyukki Moderating Role of Audit Fees on the Effect of Task Complexity and Independence towards Audit Judgment Journal of Economics, Business & Accountancy task complexity independence audit judgment audit fee. |
| title | Moderating Role of Audit Fees on the Effect of Task Complexity and Independence towards Audit Judgment |
| title_full | Moderating Role of Audit Fees on the Effect of Task Complexity and Independence towards Audit Judgment |
| title_fullStr | Moderating Role of Audit Fees on the Effect of Task Complexity and Independence towards Audit Judgment |
| title_full_unstemmed | Moderating Role of Audit Fees on the Effect of Task Complexity and Independence towards Audit Judgment |
| title_short | Moderating Role of Audit Fees on the Effect of Task Complexity and Independence towards Audit Judgment |
| title_sort | moderating role of audit fees on the effect of task complexity and independence towards audit judgment |
| topic | task complexity independence audit judgment audit fee. |
| url | https://journal.perbanas.ac.id/index.php/jebav/article/view/2326/pdf |
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