THE EFFECT OF OBEDIENCE PRESSURE, SELF EFFICACY AND COMPLEXITY TASK ON AUDIT JUDGMENT

ABSTRACT:Audit judgment is a consideration of perceptions in response to financial statement information, with the factors within an auditor, resulting in a basis for the auditor’s assessment. The purpose of this study was to provide empirical evidence of the effect of obedience pressure, self-efficacy and complexity task on audit judgment. The research was conducted at a Public Accounting Firm in Bali Province which is registered with the Indonesian Institute of Public Accountants (IAPI) in 2020. The sampling technique using saturated
sampling method. The number of respondents are 73 auditors. The data collection is done by interviewing and by distributing questionnaires to auditors. The analysis technique used is multiple linear regression. The results of this study indicated that obedience pressure and complexity task have effect on audit judgment, but self efficacy do not have any impact on audit judgment…
KEYWORDS: Obedience Pressure; Self Efficacy, Complexity Task, Audit Judgment