The Effect of Auditor Competency and Self Efficacy on Audit Judgment at Public Accounting Firm in Bali

I G M Wisnu Cahyadi Putra,Ida Bagus Anom Yasa,I Made Suarta

doi:10.31940/jasafint.v4i2.121-126

I G M Wisnu Cahyadi Putra, Ida Bagus Anom Yasa + Show 1 more

Open Access

https://doi.org/10.31940/jasafint.v4i2.121-126

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Abstract

Auditors in carrying out activities are influenced by many things, starting from the audit environment and applicable audit regulations. The auditor judgment cannot be replaced because it is an inherent part of the audit process itself, therefore, the audit judgment carried out by the auditor must be carried out properly so as to produce true and accurate information. The phenomenon related to the audit judgment that has occurred causes the public to still question the audit judgment carried out by the auditor who is considered unable to protect external parties using financial statements. The population in this study are all auditors who work in Public Accounting Firms in Bali who are listed in the IAPI 2020 directory. The number of samples in this study found 136 auditors who were selected using the saturated sample or census method. The analytical technique used in this research is a partial least square (PLS) modelling technique through the SmartPLS 3.0 application. The results showed that the auditor competency and self-efficacy had a positive and significant effect on the audit judgment at the Public Accounting Firm in Bali.

Highlights

Users of financial statements or investors in Indonesia are increasing every year which shows that the information on the state of a company is increasingly important [1]
The results showed that the auditor competency and selfefficacy had a positive and significant effect on the audit judgment at the Public Accounting
The phenomenon of audit judgment that occurs in Indonesia causes people to still question the audit judgment carried out by auditors who are considered unable to protect external parties using financial statements [5]

Summary

Introduction

Users of financial statements or investors in Indonesia are increasing every year which shows that the information on the state of a company is increasingly important [1]. The main source and reference for the most reliable and trustworthy accounting information for external users or investors are audited annual financial reports [2]. Audit services have the main function to strengthen the confidence of users of financial statements on financial statements [3]. The auditor's opinion in terms of reviewing the suitability of the presentation of financial statements is called audit judgment [4]. The phenomenon of audit judgment that occurs in Indonesia causes people to still question the audit judgment carried out by auditors who are considered unable to protect external parties using financial statements [5].

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Discussion

Conclusion