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

Nur Eny; Ratna Mappanyukki

doi:10.14414/jebav.v23i2.2326

Vol. 23 No. 2 (2020), Articles

Vol. 23 No. 2 (2020)

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

Articles

DOI: 10.14414/jebav.v23i2.2326

Published 29-11-2020

Nur Eny⁺⁻
Ratna Mappanyukki⁺⁻

Nur Eny

Makassar State University, Jl. Pettarani Makassar, South Sulawesi, Indonesia

http://orcid.org/0000-0002-8656-4936

Ratna Mappanyukki

Faculty of Economic and Business, Mercu Buana University, Jakarta, Indonesia

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Keywords

Task complexity
Independence
Audit Judgment
Audit Fee.

How to Cite

Eny, N., & Mappanyukki, R. (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), 194-204. https://doi.org/10.14414/jebav.v23i2.2326

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

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.

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

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