The Effect of Self Efficacy, Time Budget Pressure and Audit Experience on Audit Judgment with Task Complexity as Moderating Variable

Abstract

The aims of this study are to determine and analyze the effect of (1) Self efficacy on audit judgment, (2) Time budget pressure on audit judgment, (3) Audit experience on audit judgment, (4) Task complexity moderates the effect of self efficacy on audit judgment, (5) Task complexity moderates the effect of time budget pressure on audit judgment, (6) Task complexity moderates the effect of audit experience on audit judgment. This research is a type of quantitative research. In this study using attribution theory and social cognitive theory. The population in this study are the auditors in the inspectorate of West Sulawesi Province. The sample determination in this study used census method. The data consisted of primary data obtained using questionnaire and secondary data. The results showed that self efficacy, time budget pressure and audit experience had a positive and significant effect on audit judgment. Task complexity does not moderate the correlation between self efficacy on audit judgment. Task complexity moderates the correlation between time budget pressure on audit judgment. Task complexity moderates the correlation between audit experience on audit judgment. Keywords: Audit judgment, Self efficacy, Time budget pressure, Audit experience, Task complexity.