The Influence Of Experience, Self Efficacy, and Obedience Pressure On Audit Judgment with Task Complexity As Moderators (Empirical Study At Accountant Public Firm In Pekanbaru And Medan)

Abstract

Audit Judgment is the auditor's personal judgment or opinion in responding to information that influences audit material documentation and decision making on the auditor's opinion on the entity's financial statements. This study aims to examine the influence of experience, self-efficacy, and obedience pressure on audit judgment, with task complexity as a moderating variable. The research was conducted on public accounting firms in Pekanbaru and Medan, using a sample of 67 respondents selected through convenience sampling. The researchers distributed questionnaires directly to the participants. The findings reveal that experience and obedience pressure significantly affect audit judgment, while self-efficacy does not. Furthermore, task complexity successfully moderates the relationships by weakening the effect of experience, self-efficacy, and obedience pressure on audit judgment.