Moderating Role of Audit Fees on the Effect of Task Complexity and Independence towards Audit Judgment

Eny, Nur and Mappayukki, Ratna (2020) Moderating Role of Audit Fees on the Effect of Task Complexity and Independence towards Audit Judgment. Journal of Economics, Business, and Accountancy Ventura, 23 (2). pp. 194-204. ISSN 2088-785X

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Abstract

ABSTRACT This study examines the effect of task complexity and auditor independence on audit judgment with audit fees as a moderating variable. Samples were obtained from auditors working in public accounting firms in West Jakarta and South Jakarta. Data collec-tion was done using a survey method by distributing questionnaires to 100 auditors as respondents. The method of analysis used was Moderated Regression Analysis. The results show that task complexity hurts audit judgment. Auditor independence has a positive effect on audit judgment. Audit fees can strengthen the effect of task complexity on audit judgment. Besides, audit fees moderate the effect of auditor independence on audit judgment. It is recommended that public accounting firms consider the inter-action of variables that affect audit judgment, such as task complexity, independence, and audit fees, to improve audit quality.

Item Type:	Article
Uncontrolled Keywords:	Task complexity, Independence, Audit Judgment, Audit Fee.
Subjects:	FAKULTAS EKONOMI KARYA ILMIAH DOSEN Universitas Negeri Makassar > KARYA ILMIAH DOSEN
Divisions:	KOLEKSI KARYA ILMIAH UPT PERPUSTAKAAN UNM MENURUT FAKULTAS > KARYA ILMIAH DOSEN KARYA ILMIAH DOSEN
Depositing User:	Herling HR Sahade
Date Deposited:	25 Apr 2021 06:49
Last Modified:	25 Apr 2021 06:49
URI:	http://eprints.unm.ac.id/id/eprint/19988

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