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

Nur Eny, Ratna Mappanyukki


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.


Task complexity, Independence, Audit Judgment, Audit Fee.

Full Text:



Angkoso, C. D., Subroto, B., & Sutrisno, S. (2014). The role of situational and individual factors on the premature sign-offs of audit procedures. IOSR Journal of Economics and Finance, 5(6), 57–68.

Arens, A. A., Elder, R. J., & Beasley, M. S. (2016). Auditing and assurance services, Global Edition. Pearson Education UK

Budisusetyo, S. (2018). Moral character: challenges for auditors in serving public interest. Journal of Economics, Business, & Accountancy Ventura, 21(1), 61-77.

Chung, J. & Monroe, G. S. (2019). The effects of gender and task complexity on audit judgment. In The Grants Register 2020 (Issue 1998). Palgrave Macmillan UK.

Farooq, M. U., Irfan, K., Usman, M., & Latif, I. (2018). Corporate governance and audit fees: evidence from a developing country. Pakistan Journal of Commerce and Social Sciences, 12((1) May), 94–110.

Fitriani & Daljono. (2012). Pengaruh tekanan ketaatan, kompleksitas tugas, pengetahuan dan persepsi etis terhadap audit judgement. Diponegoro Journal of Accounting, 1(1), 1–12.

Hærem, T., Pentland, B. T., & Miller, K. D. (2015). Task complexity: Extending a core concept. Academy of Management Review, 40(3), 446–460.

Haid, Marco., Graschitz, S., and Mueller, C. (2017). Auditor’s characteristics, liability regime and task complexity assessment. Proceeding: 13th European Conference on Management, Leadership and Governance, 37–46.

Hamdani, R, Zirman, & Anisma, Y. (2014). Pengaruh tekanan ketaatan, independensi, kompleksitas tugas dan etika terhadap audit judgment. JOM Fekom, 1(2), 1–15.

Handoko, B. L. & Soepriyanto, G. (2018). Merunut kasus SNP Finance & Auditor Deloitte Indonesia. Binus University.

Hartomo, G. (2019). Kronologi kasus laporan keuangan Garuda Indonesia hingga kena sanksi.

Hasiman, F (2020). Megaskandal Jiwasraya. Bisnis.Com.

Irawati, A, S. & Badingatus, S. (2018). Factors affecting audit judgment. Accounting Analysis Journal, 7(1), 34–42.

Johari, R., Sanusi, Z., Rahman, R., & Omar, N. (2013). Auditors' independence, experience, and ethical judgments: The case of Malaysia. Journal of Business and Policy Research, 8(1), 100–119.

Julia, M. D. & Sudana, I. P. (2015). Pengaruh keahlian auditor, tekanan ketaatan dan independensi pada audit judgmenet. E-Jurnal Akuntansi Universitas Udayana., 12(3), 623–655.

Lie, L. (2009). Penggunaan mra dengan spss untuk menguji pengaruh variabel moderating terhadap hubungan antara variabel independen dan variabel dependen. Jurnal Teknologi Informasi DINAMIK, XIV(2), 90–97.

Miller, H. L. (2016). Human Information Processing. In The SAGE Encyclopedia of Theory in Psychology. SAGE Publications, Inc.

Muslim, Faisal, A. Pelu. M., & Mentari. (2018). Pengaruh kompetensi auditor, tekanan ketaatan, dan kompleksitas tugas terhadap audit judgment. Bongaya Journal for Research in Accounting (BJRA), 1(2), 08–17.

Nguyen, L. & Kohda, Y. (2017). Toward a knowledge management framework for auditing processes. International Journal of Knowledge and Systems Science, 8(3), 45–67.

Pasanda, E., & Paranoan, N. (2013). Pengaruh gender dan pengalaman audit terhadap audit judgment. Jurnal Akuntansi Multiparadigma, 4(3), 417-429.

Pratama, B. C., Ahmad, Z. A., & Innayah, M. N. (2018). Obedience pressure, professional ethics, attitude of skepticism and independency towards audit judgment. Journal of Accounting Science, 2(2), 141–149.

Pawitra, D. A. K. & Suhartini, D. (2019). The influence of individual behavioral aspects toward audit judgment: the mediating role of self-efficacy. Journal of Economics, Business, & Accountancy Ventura, 22(2), 264-273.

Putri, A. R. (2017). Pengaruh tekanan anggaran waktu, kompleksitas tugas, pengetahuan auditor, dan pengalaman auditor terhadap audit justment (Studi kasus pada KAP di Pekanbaru, Batam, dan Padang). JOM Fekon, 4(1), 1282–1294.

Putu, L. S. S. ., Dewi, C. I. R. S., & C. Krisna Yudha. (2018). Pengaruh kompleksitas tugas pada audit judgment dengan variabel religiusitas sebagai pemoderasi. Aksioma Jurnal Riset Akuntansi, 17(2), 225–258.

Safi’i, T. A. & Jayanto. P. Y. (2015). Analisis faktor-faktor yang berpengaruh terhadap audit judgement. Accounting Analysis Journal, 4(4), 1–19.

Sanusi, Z. M., Iskandar, T.M., Monroe, G.S., & Saleh, N. (2018). Effects of goal orientation, self-efficacy and task complexity on the audit judgment performance of Malaysian auditors. Accounting, Auditing & Accountability Journal, Volume 31(1), 75–95.

Sanusi Z. M., Iskandar. T. M., & Poon, J. (2007). Effects of goal orientation and task complexity on audit judgment performance. Malaysian Accounting Review, 6(January), 123–139.

Sari. I W. I. & Widanaputra, A. A. G. (2016). Reputasi auditor sebagai pemoderasi pengaruh audit fee pada auditor switching. E.Jurnal Akuntansi Universitas Udayana, 16(1), 527–556.

Setyaningrum, D. & Kuntadi, C. (2019). The effects of competence, independence, audit work, and communication on the effectiveness of internal audit. Journal of Economics, Business, & Accountancy Ventura, 22(1), 39-47

Shintya, A., Nuryatno, M., & Oktaviani, A. A. (2016). Pengaruh kompetensi, independensi dan tekanan anggaran waktu terhadap kualitas audit. Proceeding Seminar Cendekiawan 2016, 1–19.

Skinner, D. J. & Vincent, L. (2001). SEC auditor independence requirements. Accounting Horizons, 15(4), 373–386.

Sonnier, B. M. (2015). The influence of source credibility and attribution of blame on juror evaluation of liability of industry specialist auditors. Journal of Forensic & Investigative Accountant, 7(1), 1–37.

Stuart, I. & Prawitt, D. F. (2011). The influence of audit structure on auditors’ performance in high and low complexity task settings. SSRN Electronic Journal, September 2016.

Sulfati, A. (2016). Pengaruh fee dan tenure audit terhadap kualitas audit pada kantor akuntan publik. Seminar Nasional and The 3rd Call for Syariah Paper, 602–610.

Yustrianthe, R. H. (2012). Beberapa faktor yang mempengaruhi audit judgment auditor pemerintah. Jurnal Dinamika Akuntansi, 4(2), 72–82.



  • There are currently no refbacks.

Copyright (c) 2020 Journal of Economics, Business, & Accountancy Ventura

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

The 6th International Conference on Business and Banking (ICBB) VI

Abstracting & Indexing


Hasil gambar untuk ccbyncsa

Copyright @ 2010 Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi (PPPM STIE)