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

Dyah Ayu Kanina Pawitra, Dwi Suhartini

Abstract


To examine the consistency of the company’s performance needs a financial statement. Therefore, the financial statement should be relevant, reliable, and free of material misstatement. To get it, an independent auditor is required. 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 analysed 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

Keywords


Aspects of individual behavior, knowledge, audit experience, compliance pressure, task complexity, psychological aspects, self-efficacy and judgment audit

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DOI: http://dx.doi.org/10.14414/jebav.v22i2.1755

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