The influence of individual behavioral aspects toward audit judgment: the mediating role of self-efficacy

Dyah Ayu Kanina Pawitra; Dwi Suhartini

doi:10.14414/jebav.v22i2.1755

Authors

Dyah Ayu Kanina Pawitra UPN "Veteran" Jawa Timur
Dwi Suhartini UPN "Veteran" Jawa Timur

DOI:

https://doi.org/10.14414/jebav.v22i2.1755

Keywords:

Knowledge, audit experience, compliance pressure, task complexity, psychological aspects, self-efficacy

Abstract

The financial statement should be relevant, reliable, and free of material misstatement to be valuable. To achieve this objective, it requires an independent auditor. This study aimed to examine the effect of the aspects of individual behavior consisting of knowledge, audit experience, pressure of obedience and complexity of tasks, and the psychological aspects of self-efficacy as a moderating variable to the auditor's audit judgment at Surabaya Public Accounting Firm. The data were taken by a questionnaire distributed to auditors in Surabaya Public Accounting Firm registered in the Directory of the Indonesian Institute of Certified Public Accountants 2017, with a minimum work period of 2 years (auditor partner). They were analyzed using SmartPLS 3.0. The results indicate that knowledge has a significant positive effect on audit judgment. On the contrary, the audit experience does not have a positive effect on audit judgment, and compliance pressure and task complexity do not negatively affect judgment audits. Self-efficacy, as a moderating variable, is only capable of moderating the pressure of compliance with judgment audits. This suggests that public accounting firms, as well as auditors, should increase their knowledge so that they can make better audit judgments.

References

Abdolmohammadi, M & Wright, A 1987, 'An examination of the effects of experience and task complexity on audit judgments', Accounting Review, vol. 62, no. 1, pp. 1-13.

Afifah, U, Sari, RN, Anugerah, R, & Sanusi, ZM 2015, 'The effect of role conflict, self-efficacy, professional ethical sensitivity on auditor performance with emotional quotient as moderating variable', Procedia Economics and Finance, vol. 100, no. 31, pp. 206-212.

Alamri, F, Nangoi, GB, & Tinangon, J 2017, 'Pengaruh Keahlian, Pengalaman, Kompleksitas Tugas Dan Independensi Terhadap Audit Judgement Auditor Internal Pada Inspektorat Provinsi Gorontalo', Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, vol. 5, no. 2, pp. 592-601.

Bandura, A 1978, 'Self-efficacy: Toward a unifying theory of behavioral change', Advances in Behaviour Research and Therapy, vol. 1, no. 4, pp. 139-161.

Bandura, A 1989, 'Human agency in social cognitive theory', American psychologist, vol. 44,

no. 9, pp. 1175. Bandura, A 2014. Social cognitive theory of moral thought and action Handbook of moral behavior and development (pp. 69-128): Psychology Press.

Bonner, SE 1994, 'A model of the effects of audit task complexity', Accounting, Organizations and Society, vol. 19, no. 3, pp. 213-234.

Bowrin, AR & King, J 2010, 'Time pressure, task complexity, and audit effectiveness', Managerial Auditing Journal, vol. 25, no. 2, pp. 160-181.

Cahan, SF & Sun, J 2015, 'The effect of audit experience on audit fees and audit quality', Journal of Accounting, Auditing & Finance, vol. 30, no. 1, pp. 78-100.

Cahyaningrum, CD & Utami, I 2015, 'Do Obedience Pressure and Task Complexity Affect Audit Decision?', Jurnal Akuntansi dan Keuangan Indonesia, vol. 12, no. 1, pp. 92-105.

Chaney, PK & Philipich, KL 2002, 'Shredded reputation: The cost of audit failure', Journal of accounting research, vol. 40, no. 4, pp. 1221-1245.

Chung, J & Monroe, G 2000, 'The effects of experience and task difficulty on accuracy and confidence assessments of auditors', Accounting & Finance, vol. 40, no. 2, pp. 135-151.

Daljono, SF 2012, 'Pengaruh Tekanan Ketaatan, Kompleksitas Tugas, Pengetahuan Dan Persepsi Etis Terhadap Audit Judgement', Diponegoro Journal Of Accounting, vol. 1, no. 1, pp. 1-12.

Djaddang, SC, Lyshandra, S, Wulandjani, H, & Sulistiawarni, E 2018, 'The Relationship between Self-Efficacy towards Audit Quality with Individualism Culture As Mediates: Evidence from Indonesia', The International Journal of Social Sciences and Humanities Invention, vol. 5, no. 4, pp. 4577-4583.

Iskandar, TM & Sanusi, ZM 2011, 'Assessing the effects of self-efficacy and task complexity on internal control audit judgment', Asian Academy of Management Journal of Accounting & Finance, vol. 7, no. 1, pp. 29-52.

Jamilah, S, Fanani, Z, & Chandrarin, G 2007. Pengaruh gender, tekanan ketaatan, dan kompleksitas tugas terhadap audit judgment. Paper presented at the Simposium Nasional Akuntansi X.

Knapp, CA & Knapp, MC 2001, 'The effects of experience and explicit fraud risk assessment in detecting fraud with analytical procedures', Accounting, Organizations and Society, vol. 26, no. 1, pp. 25-37.

Knechel, WR, Krishnan, GV, Pevzner, M, Shefchik, LB, & Velury, UK 2012, 'Audit quality: Insights from the academic literature', Auditing: A Journal of Practice & Theory, vol. 32, no. sp1, pp. 385-421.

Kreitner, R, Kinicki, A, & Cole, N 2011. Fundamentals of organizational behavior Key Concepts, Skills, and Best Practices-Chapter 7: McGraw-Hill Ryerson.

Liebowitz, J, Rubensteinâ€Montano, B, McCaw, D, Buchwalter, J, Browning, C, Newman, B, & Rebeck, K 2000, 'The knowledge audit', Knowledge and process management, vol. 7, no. 1, pp. 3-10.

Lin, KZ, Fraser, IA, & Hatherly, DJ 2003, 'Auditor analytical review judgement: a performance evaluation', The British Accounting Review, vol. 35, no. 1, pp. 19-34.

Liu, P & Li, Z 2011. Toward understanding the relationship between task complexity and task performance. Paper presented at the International Conference on Internationalization, Design and Global Development.

Magdalena, M & Tjondro, E 2014, 'Pengaruh tekanan ketaatan, pengalaman audit, dan audit tenure terhadap audit judgment', Jurnal Akuntansi Dan Keuangan, vol. 4, no. 1, pp. 1-11.

Owhoso, V & Weickgenannt, A 2009, 'Auditorsâ€™ self-perceived abilities in conducting domain audits', Critical Perspectives on Accounting, vol. 20, no. 1, pp. 3-21.

Pektra, S & Kurnia, R 2015, 'Pengaruh Gender, Kompleksitas Tugas, Tekanan Ketaatan, Pengalaman Auditor Terhadap Audit Judgement', Ultimaccounting: Jurnal Ilmu Akuntansi, vol. 7, no. 1, pp. 1-20.

Raiyani, NLKP & Suputra, ID 2014, 'Pengaruh Kompetensi, Kompleksitas Tugas, dan Locus of Control terhadap Audit judgment', E-Jurnal Akuntansi, vol. 6, no. 3, pp. 429-438.

Rapina, R 2007, 'Pengaruh Kompleksitas Tugas Dan Pengalaman Terhadap Ketaatan Pada Standar Auditing', Jurnal Akuntansi Maranatha, vol. 6, no. 2, pp. 33-57.

Safiâ€™i, TA & Jayanto, PY 2015, 'Analisis faktor-faktor yang berpengaruh terhadap audit judgement', Accounting Analysis Journal, vol. 4, no. 4, pp. 1-19.

Sanusi, ZM, Iskandar, TM, Monroe, GS, & Saleh, NM 2018, 'Effects of goal orientation, self-efficacy and task complexity on the audit judgement performance of Malaysian auditors', Accounting, Auditing & Accountability Journal, vol. 31, no. 1, pp. 75-95.

Shelton, SW 1999, 'The effect of experience on the use of irrelevant evidence in auditor judgment', The Accounting Review, vol. 74, no. 2, pp. 217-224.

Siegel, G & Ramanauskas-Marconi, H 1989. Behavioral accounting: Thomson South-Western.

Tackett, J, Wolf, F, & Claypool, G 2004, 'Sarbanes-Oxley and audit failure: A critical examination', Managerial Auditing Journal, vol. 19, no. 3, pp. 340-350.

Wijaya, IA & Yulyona, MT 2017, 'Does Complexity Audit Task, Time Deadline Pressure, Obedience Pressure, and Information System Expertise Improve Audit Quality?', International Journal of Economics and Financial Issues, vol. 7, no. 3, pp. 398-403.

Yendrawati, RY & Mukti, DKM 2015, 'Pengaruh gender, pengalaman auditor, kompleksitas tugas, tekanan ketaatan, kemampuan kerja dan pengetahuan auditor terhadap audit judgement', Asian Journal of Innovation and Entrepreneurship, vol. 4, no. 01, pp. 1-8.

Yustrianthe, RH 2012, 'Beberapa faktor yang mempengaruhi audit judgment auditor pemerintah', Jurnal Dinamika Akuntansi, vol. 4, no. 2, pp. 72-82.