Self-Efficacy, Independensi, Kompleksitas Tugas dan Perannya pada Audit Judgement

Happy Bayu Prayudatama

Abstract


Tujuan penelitian ini secara umum adalah untuk mendapatkan bukti empiris dan menganalisis pengaruh self-efficacy dan indepedensi yang berpengaruh terhadap audit judgment yang dimoderasi oleh kompleksitas tugas.  Auditor BPKP Perwakilan Provinsi Jawa Timur menjadi responden dalam memperoleh data primer penelitian.  Pengukuran atas jawaban pertanyaan kuesioner menggunakan skala likert 1-7 dengan model  Partial Least Square (PLS)-Structural Equation Modelling (SEM)  serta penggunaan aplikasi SmartPLS. Hasil penelitian berdasarkan 76 auditor menunjukkan bahwa Self-Efficacy  dan Independensi berpengaruh positif signifikan terhadap audit judgment. Variabel moderasi berupa kompleksitas tugas menunjukkan bahwa tidak dapat memoderasi pengaruh self-efficacy dan independensi terhadap audit judgment. Hasil penelitian ini diharapkan memberikan masukan kepada pada pemegang kepentingan untuk memutuskan kebijakan terutama untuk bidang pengawasan/audit.

Keywords


Audit Judgment; Self-Efficacy; Independensi; Kompleksitas Tugas.

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DOI: https://doi.org/10.18196/jati.v7i1.21501

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