The accuracy of the auditor's opinion will influence the quality of the audit result and the auditor's opinion. According to research conducted (Angle et al, 2017), the complexity of the task does not influence the audit opinion.
Problem Identification
Based on the background of the above description, the researchers came up with the title "THE INFLUENCE OF AUDITOR EXPERIENCE, CONVICTION PRESSURE AND TASK COMPLEXITY ON AUDIT JUDGMENT (IN SOME PUBLIC ACCOUNTING FIRMS IN CENTRAL JAKARTA). It is assumed that there are influences of auditor experience, pressure of persuasion, task complexity, time budget pressure, locus of control, independence, gender, knowledge of audit judgment.
Scope Of Research
Problem Statement
Research Objectivity
Research Contribution
Practical Aspect
This research has a purpose to give an auditor the impact of auditor experience, pressure of persuasion and task complexity on the audit judgment. a) b. This research also has a goal of graduate request for researcher from Program in Accounting S1 Program in Sekolah Tinggi Ilmu Ekonomi Y.A.I.
LITERATURE REVIEW AND HYPOTHESIS
Theoritical Background
- Attribution Theory
- Audit
- Definition of Audit
- Type of audit
- Types of Auditor
- Auditor's Report
- Audit Judgment
- Definition of Audit Judgment
- Audit Judgment Process
- Factors Affecting Audit Judgment
- Audit Judgment Indicators
- Experience Auditor
- Definition Experience Auditor
- Auditor Experience Factors
- Indicators of Auditor Experience
- Obedience Pressure
- Definition of Obedience Pressure
- Obedience Pressure Factors
- Obedience Pressure Indicators
- Task Complexity
- Definition of Task Complexity
- Task Complexity Factors
- Task Complexity Indicators
This part of the report is so important that all audit reports refer to the auditor's opinion. In relation to the financial statements, judgments challenged by the auditor will affect the auditor's opinion on the fairness of the financial statements.
Previous Research
This study aimed to empirically investigate the effect of auditor experience, compliance pressure, and task complexity on audit judgment. The results showed that (1) the auditor's experience influenced the audit judgment. 2) compliance pressure affected audit judgment, (3) task complexity affected audit judgment, and (4) auditor experience, compliance pressure, and task complexity affected audit judgment. The purpose of this study is to determine the effect of auditor expertise, auditor knowledge, and task complexity on audit judgment.
The results show that the auditor's expertise and knowledge influence the audit opinion. Task complexity has no effect on the audit opinion. The results obtained have a positive effect on the expertise and independence of the accountant on the accountant's opinion. The results partially indicate (t-test) that the variable expertise and experience have no significant effect on the audit opinion, while the complexity of the task and independence have a positive and significant impact on the auditor's audit opinion in the inspection of the province of Gorontalo.
While the effect of task complexity (-) on audit opinion and audit experience has an effect (+) on audit opinion.
Theoretical Framework
Research Design
Hypothesis
RESEARCH METHODOLOGY
- Type of Research
- Variable Operational
- Obedience Pressure
- Task Complexity
- Dependent Variable 1 Audit Judgment (Y)
- Research Object
- Data Source and Collection
- Type of Data
- Source of Data
- Data Collection Methods
- Population
- Sample Size
- Technic of Sampling
- Data Analysis Method 1. Descriptive Statistics
- Data Quality Test 1. Validity test
- Classic Assumption Test
- Normality test
- Multicollinearity Test
- Heterocedasticity Test
- Multiple Linear Regression Analysis Test
- Hypothesis
- Detemination Test
- Simultaneous Significance Test (Statistic F-test)
- Individual Parameter Significance Test (Statistic T-test)
Audit task complexity is based on the individual's perception of the difficulty of a task. And the last is the documentary data, this type of data is in the form of a document that can consist of an invoice, diary, reports, etc. (Sekaran, Uma and Bougie, Roger; 2010). In this research, the Author is using self-report data due to the opinion of the objects collected by the questionnaire.
In this research, Author using the primary data source because this research administers questionnaire to some of the auditors working in Public Accounting Firms in Central Jakarta. The data used in this study is the primary data, a source of the data obtained directly from the original source (not through any medium). Population in this research are all the auditors working in Public Accountancy firm registered in Ikatan Akuntan Publik Indonesia (IAPI) located in Central Jakarta.
The weakness of the use of coefficient of determination R2 is able to the dependent variable present in the model.
ANALYSIS AND DISCUSSION
Research Object Description 1. Dependent Variable (Y)
- Independent Variable a. Experiance Auditor (X1)
- Data Descriptions
To analyze the independent variable (X2) in this study which is Persuasion Pressure, the Author uses 7 statements in the questionnaire. To analyze the independent variable (X3) in this study which is Task Complexity, the Author uses 10 statements in the questionnaire. In this case, the number of young auditors at the age of 20-29 is much larger than the other one with a percentage of 74.3%, so the Author hopes that the young auditor can help to give different ideas with maximum effort. that they should have the older auditor how to experience the auditor, the auditor of conviction and the complexity of the task in order to audit the judgment.
From the table, there are 1 partners who participated in this survey with a rate of 1.4%, 2 managers who participated in this survey with a rate of 2.9%, 9 supervisors with a rate of 12.9%, 29 senior auditors with a percentage of 41.4%, and 29 junior auditors with a percentage of 41.4%. In the table above, we see that the auditors participating in this study have different levels of experience. 37 auditors have work experience between 3 to 10 years with a percentage of 52.9%, and 4 auditors have work experience between 10 to 20 years with a percentage of 5.7%.
The table above shows that 81.4% or 70 accountants 57 accountants who participated in this research have a bachelor's degree title, 4 accountants with an associate degree in percentage to 5.7%, 8 accountants with a percentage of 11.4% have a master's degree, and only 1 person has a doctorate, which is shown as a percentage of 1.4%.
Descriptive Statistics Results
It is simply because those people must have learned from the different field of auditing how to prevent, detect and how to do different auditing techniques so that they can help the company to improve the quality of the audit. The highest (maximum) value of the task complexity variable (X3) is 47 and the lowest (minimum) is 30. In addition, the value of the auditor ethical variable shows a mean value of 25.97 with a deviation value of standard of 4.295.
The highest (maximum) value of the audit quality variable is 30 and the lowest (minimum) value is 18. Moreover, the value of the audit quality variable shows a mean value of 24.07 with a standard deviation of 2.383.
Data Quality Test Results 1. Test Validity
- Test Reliability
Reliability testing is used to test the consistency of respondents' answers to all evidence of question. A questionnaire is said to be reliable or trustworthy if an answer to a statement is consistent or stable over time (Ghozali 2013: 47).
Classic Assumption Test Results 1. Normality Test
Source: Data processed using SPSS version 24 (2018) Based on table 4:19, it results that the normality test results for this research variable show a significance number of 0.200 which means above 0.05.
Plot Normality Test Result
- Multicoloniearity Test
- Heteroscedasticity Test
- Multiple Linear Regression Analysis Test
Thus, it can be concluded that the regression equation model does not contain multicolinearity and can be used in this study. From the results of this test it can therefore be concluded that there is no Heteroskedastisity in this study. A multiple linear regression analysis test is used to describe that the independence variable explains the variance in the dependency variable.
If the coefficient has a positive value, it means that the more the independence variable increases, the dependence variable also increases. But if the coefficient is negative, it means that even if the independence variable increases, the dependence variable will not increase or follow the direction of the independence variable. This means that if Experience Auditor increases by 1%, Audit Opinion will increase by 0.319, assuming all independence variables are constant.
This means that if task complexity increases by 1%, the audit opinion will increase by 0.039, assuming all independence variables are constant.
Hypothesis testing
- Determination Coefficient (R2)
- Test of Silmutan Significance (Test Statistic F)
- Individual Parameter Significance T-test (Statistic T-test)
Test F basically indicates whether all independent variables included in the model have a mutual influence on the dependent variable. T-test is the test used to determine whether the independent variable partially or individually affects the dependent variable. The experience auditor variable has a probability significance value of 0.000 lower than 0.05, so it can be concluded that experience auditor has a significant effect on audit judgment.
The compliance pressure variable has a probability significance value of 0.930 higher than 0.05, so it can be concluded that compliance pressure has no effect on audit judgment. The task complexity variable has a probability significance value of 0.572 higher than 0.05, so it can be concluded that task complexity has no effect on audit judgment.
Discussion
This study examines the impact of auditor experience, obedience pressure, and task complexity on audit judgment in a public accounting firm in Central Jakarta. Based on the results of the analysis on the concurrent test of auditor experience, obedience pressure and task complexity affect audit judgment, but only partially affect the variable auditor experience, while the variable obedience pressure and task complexity do not affect audit judgment.
The influence of experience auditor to audit judgment
The experience of the auditor can make the auditor learn from mistakes in the past in order to make better judgments.
The influence of obedience pressure to audit judgment
The influence of task complexity to audit quality
The influence of experience auditor, obedience pressure and task complexity to audit judgment
The value of the double correlation coefficient between the variable of auditor experience, obedience pressure and task complexity (X) and audit opinion (Y) has a positive relationship with the r value of 0.676, which means a strong relationship. This indicates that the relationship between auditor experience, obedience pressure, and task complexity will greatly increase audit judgment. From the result of Annova test, it can be concluded that significant F 0.000 < 0.05, while F calculation 18.545 > F table 2.76, which means integrity, accountability and time budget pressure at the same time, has a significant impact on audit quality.
Coefficient determination R-squared is 0.433 which means simultaneously experience auditor, obedience pressure and task complexity influence audit judgment 43.3% while the rest of 56.7%.
CONCLUSION AND SUGGESTION
Conclusion
The results of the validity and reliability test show that all variables (audit judgment, auditor experience, compliance pressure, task complexity) are valid and reliable. The results of the hypothesis test of the auditor's experience variables affect the judgment of the audit variable. However, hypothesis testing of the obedience pressure and task difficulty variables shows no effect on audit judgment.
The results of the regression test can see the degree of influence of the independent variables (experienced auditor, pressure of obedience and complexity of the task together in explaining its relationship with the dependent variable which is audit judgment with a coefficient of determination (R2) = 0.433 or 43.3% means the independent variable is not fully explanations of the dependent variable, which is equal to 43.3%, although there are other variables that also contribute to audit judgment, which are not examined in this test with a percentage of 56.7%.
Limitation
The use and selection of samples with multiple criteria as done in this study may lead to the fact that the results do not reflect the general condition of the population.
Suggestion
BIBLIOGRAPHY
2008 “Dampak Gender, Tekanan Persuasi, Kompleksitas Tugas, Pengalaman Auditor, Pengetahuan Auditor, dan Kompleksitas Dokumen Audit Terhadap Audit Judgment. 2018 “Dampak Pengalaman Auditor, Locus of Control, dan Pengetahuan Deteksi Kesalahan dalam audit judgement” Universitas Udayana E-Jurnal Akuntansi Vol 18.1.
