Determinan Audit Judgment dengan Kompleksitas Tugas Sebagai Variabel Moderasi
Keywords:
AuditingAbstract
The purpose of this study was to determine the determinants of Audit Judgment with task complexity as a moderating variabel. This study uses a quantitative approach by distributing questionnaires to accountants who work at KAPs in Makassar City. The sample in this study were 32 auditors. Data were collected from distributed questionnaires and tested with SPSS22. We find professionalism, independence, and positive experience significantly influence audit judgment. Task complexity is able to moderate the relationship between professionalism and experience with audit judgment, and task complexity is not able to moderate the relationship between independence and audit judgment.
Keywords: Profesionalisme; Independensi; Pengalaman;Kompleksitas Tugas;
Audit Judgment
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