Aug 2026· Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis· 0 citations· 24 references
Abstract
The effectiveness of audit decisions relies heavily on the quality of the judgment exercised during audits. Consequently, this study sought to explore how auditors’ competence, compliance pressures, and task intricacy influence audit judgment. It focused on auditor professionalism as a variable that may moderate these effects within Public Accounting Firms (Kantor Akuntan Publik-[KAP]) located in DKI Jakarta. Using a quantitative methodology, primary data were gathered via questionnaires distributed among auditors employed at KAP in DKI Jakarta. The gathered data were processed using multiple linear regression and Moderated Regression Analysis (MRA). The findings indicate that both auditor competence and task intricacy have a positive and significant impact on audit judgments, whereas compliance pressure does not. Additionally, while auditor professionalism did not moderate the impact of auditor competence and compliance pressure on audit judgment, it significantly diminished the influence of task complexity on judgment in audits. This research faced limitations due to the prevalence of junior auditors and their reliance on questionnaire data. These outcomes provide valuable empirical insights into the role of auditor professionalism in managing task complexity within the audit judgment framework.
This study aims to analyze the influence of auditor competence, independence, and professional proficiency on audit quality, with auditor ethics as a moderating variable. The background of this study is based on the importance of audit quality in increasing public trust in financial statements and minimizing the risk o...
F. Yasin, Mayang Sari Edastami· Greenation International Jou...· 0 citations
This study aimed to examine the effects of auditor independence and auditor competence on audit quality, as well as to investigate the moderating role of internal auditor ethics. The research employed a quantitative descriptive approach and was conducted among internal auditors in the Internal Audit Unit of a private b...
L. Mayasari, Haryono Umar· Jurnal Relevansi : Ekonomi,...· 0 citations
Purpose: This study examines whether audit brainstorming mediates the relationships between auditor competence, professional judgment, professional skepticism, and auditor performance. Drawing on human capital theory and team information-processing perspectives, the study argues that individual auditor attributes influ...
This study investigates and analyzes the effect of internal auditor competence, professional skepticism, and the implementation of Risk-Based Internal Audit (RBIA) on the internal audit quality. Also it examines and analyzes the role of the top management commitment as a moderating variable. Furthermore, the study ap...
Audit quality is a crucial element in maintaining public trust in financial reporting and ensuring the credibility of information used by stakeholders in economic decision-making. However, several audit failures have demonstrated that audit quality remains a significant challenge, particularly when auditors encounter t...
Allya Nathalie Radina S, Ardiansyah Ardiansyah· Journal of social research· 0 citations
This research examines the influence of auditor experience, professional skepticism, and auditor personality type on auditors’ ability to detect fraud, as well as the moderating role of independence. Questionnaires were distributed to 115 auditors from Public Accounting Firms in Surabaya using convenience sampling, and...
