Effects of Competence, Compliance Pressure, and Task Complexity on Audit Judgment: Professionalism as Moderator

Abstract

The effectiveness of audit decisions relies heavily on the quality of the judgment exercised during audits. Consequently, this study sought to explore how auditors’ competence, compliance pressures, and task intricacy influence audit judgment. It focused on auditor professionalism as a variable that may moderate these effects within Public Accounting Firms (Kantor Akuntan Publik-[KAP]) located in DKI Jakarta. Using a quantitative methodology, primary data were gathered via questionnaires distributed among auditors employed at KAP in DKI Jakarta. The gathered data were processed using multiple linear regression and Moderated Regression Analysis (MRA). The findings indicate that both auditor competence and task intricacy have a positive and significant impact on audit judgments, whereas compliance pressure does not. Additionally, while auditor professionalism did not moderate the impact of auditor competence and compliance pressure on audit judgment, it significantly diminished the influence of task complexity on judgment in audits. This research faced limitations due to the prevalence of junior auditors and their reliance on questionnaire data. These outcomes provide valuable empirical insights into the role of auditor professionalism in managing task complexity within the audit judgment framework.

Keywords

Auditor Competence Auditor Judgment Auditor Professionalism Compliance Pressure Task Complexity