The influence of obedience pressure, independence, task complexity, and auditor experience on auditor judgment with auditee credibility as a moderating variable (Study at a public accounting firm in Medan, Indonesia)
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Published:
Sep 30, 2023
Keywords:
Auditee’s Credibility, Obedinece Pressure, Task Complexicty
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Articles
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Abstract
This research aims to analyze the influence of Pressure of Obedience, Auditor Independence, Task Complexity, and Auditor Experience on auditor's judgment with Auditee Credibility as a moderating variable in Public Accounting Firm in Medan. The population of this research is 12 Public Accounting Firm. This research is associative and data collection method is questionnaire method. Data analyze method in this research uses multiple linear regression method and residual test. The results showed that simultaneously Pressure of Obedience, Independence, Task Complexity, Experience Auditor significant effect on auditor’s judgment. Partial test shows that the Pressure of Obedience has a significant effect on auditor's judgment, Independence has no significant effect on auditor's judgment, Task Complexity has a significant effect on auditor's judgment and Auditor Experience has a significant effect on auditor's judgment. Testing of moderating variables with residual tests showed that Auditee credibility is not proven as a moderating variable that can moderate the Pressure of Obedience, Independence, Task Complexity, and Auditor Experience on auditor’s Judgment.
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How to Cite
Siregar, M. H. S. (2023). The influence of obedience pressure, independence, task complexity, and auditor experience on auditor judgment with auditee credibility as a moderating variable (Study at a public accounting firm in Medan, Indonesia). Indonesia Accounting Research Journal, 11(1), 1–9. https://doi.org/10.35335/iacrj.v11i1.198
References
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Amalia, A., & Lubis, A. S. (2021). Building The Character Of Indonesia’s Sharia-Based Indonesian Human Resources As An Important Component In Dealing With The Asean Economic Community (Mea). Journal Of Management Analytical and Solution (JoMAS), 1(2), 50–57.
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ATMADJA, A. T., SAPUTRA, K. A. K., MANURUNG, D. T. H., & WULANDARI, R. (2021). Factors that influence financial management: A case study in Indonesia. The Journal of Asian Finance, Economics and Business, 8(6), 1203–1211.
Braiotta Jr, L., Gazzaway, R. T., Colson, R., & Ramamoorti, S. (2010). The audit committee handbook. John Wiley & Sons.
Brown, R. G. (2020). Changing audit objectives and techniques. In The Evolution of Audit Thought and Practice (pp. 1–8). Routledge.
Datar, S. M., & Rajan, M. V. (2021). Horngren’s cost accounting: a managerial emphasis. Pearson.
Fagbemi, T. O. (2020). IMPACT OF ENVIRONMENTAL, DEMOGRAPHICAL AND PERSONAL FACTORS ON AUDITORS’ETHICAL DECISION MAKING IN NIGERIA. Studia Universitatis Vasile Goldiş, Arad-Seria Ştiinţe Economice, 30(3), 35–58.
Ghozali, I., & Cahyono, D. (2001). Pengaruh Jabatan, Budaya Organisasional dan Konflik Peran terhadap Hubungan Kepuasan Kerja dengan Komitmen Organisasi: Studi Empiris di Kantor Akuntan Publik. Simposium Nasional Akuntansi IV, Bandung, 30–31.
Goodwin, J., & Jasper, J. M. (1999). Caught in a winding, snarling vine: The structural bias of political process theory. Sociological Forum, 14, 27–54.
Griffith, E. E., Kadous, K., & Young, D. (2021). Improving complex audit judgments: A framework and evidence. Contemporary Accounting Research, 38(3), 2071–2104.
Harvin, O., & Killey, M. (2021). Do “superstar” CEOs impair auditor’s judgement and reduce fraud detection opportunities. Journal of Forensic and Investigative Accounting, 13(3), 500–514.
Jayawarsa, A. K., Saputra, K. A. K., & Purnami, A. S. (2021). Is It Important To Manage And Identify Village Wealth As A First Step To Becoming A Village Sustainability. Southeast Asia Journal of Contemporary Business, Economics and Law, 24(6), 39–44.
Jussupow, E., Spohrer, K., Heinzl, A., & Gawlitza, J. (2021). Augmenting medical diagnosis decisions? An investigation into physicians’ decision-making process with artificial intelligence. Information Systems Research, 32(3), 713–735.
Kartika, D., & Pramuka, B. A. (2019). The influence of competency, independency, and professionalism on audit quality. Journal of Accounting and Strategic Finance, 2(2), 157–169.
Megawaty, M., Hamdat, A., & Aida, N. (2022). Examining linkage leadership style, employee commitment, work motivation, work climate on satisfaction and performance. Golden Ratio of Human Resource Management, 2(1), 1–14.
Peecher, M. E. (1996). The influence of auditors’ justification processes on their decisions: A cognitive model and experimental evidence. Journal of Accounting Research, 34(1), 125–140.
Puttick, G., & Van Esch, S. (2007). The principles and practice of auditing. Juta and Company Ltd.
Rautiainen, A., Saastamoinen, J., & Pajunen, K. (2021). Do key audit matters (KAMs) matter? Auditors’ perceptions of KAMs and audit quality in Finland. Managerial Auditing Journal, 36(3), 386–404.
Rizkiyana, W., Saputra, S. W., & Solichin, A. (2013). Keragaman jenis dan beberapa aspek biologi udang Metapenaeus di Perairan Cilacap, Jawa Tengah. Management of Aquatic Resources Journal (MAQUARES), 2(3), 37–46.
Rüland, J. (2016). Why (most) Indonesian businesses fear the ASEAN Economic Community: struggling with Southeast Asia’s regional corporatism. Third World Quarterly, 37(6), 1130–1145.
Sahu, A. K., Padhy, R. K., & Dhir, A. (2020). Envisioning the future of behavioral decision-making: A systematic literature review of behavioral reasoning theory. Australasian Marketing Journal, 28(4), 145–159.
Samagaio, A., & Felício, T. (2022). The influence of the auditor’s personality in audit quality. Journal of Business Research, 141, 794–807.
Saputra, K. A. K., Sara, I. M., Jayawarsa, A. A. K., & Pratama, I. G. S. (2019). Management of village original income in the perspective of rural economic development. International Journal of Advances in Social and Economics, 1(2), 52–59.
Takemura, K. (2021). Behavioral decision theory. Springer.
Amalia, A., & Lubis, A. S. (2021). Building The Character Of Indonesia’s Sharia-Based Indonesian Human Resources As An Important Component In Dealing With The Asean Economic Community (Mea). Journal Of Management Analytical and Solution (JoMAS), 1(2), 50–57.
Araminta, L. D. W., & Halimi, S. S. (2015). ASEAN economic community 2015: Needs analysis of universitas indonesia’s engineering students. Indonesian Journal of Applied Linguistics, 5(1), 11–18.
ATMADJA, A. T., SAPUTRA, K. A. K., MANURUNG, D. T. H., & WULANDARI, R. (2021). Factors that influence financial management: A case study in Indonesia. The Journal of Asian Finance, Economics and Business, 8(6), 1203–1211.
Braiotta Jr, L., Gazzaway, R. T., Colson, R., & Ramamoorti, S. (2010). The audit committee handbook. John Wiley & Sons.
Brown, R. G. (2020). Changing audit objectives and techniques. In The Evolution of Audit Thought and Practice (pp. 1–8). Routledge.
Datar, S. M., & Rajan, M. V. (2021). Horngren’s cost accounting: a managerial emphasis. Pearson.
Fagbemi, T. O. (2020). IMPACT OF ENVIRONMENTAL, DEMOGRAPHICAL AND PERSONAL FACTORS ON AUDITORS’ETHICAL DECISION MAKING IN NIGERIA. Studia Universitatis Vasile Goldiş, Arad-Seria Ştiinţe Economice, 30(3), 35–58.
Ghozali, I., & Cahyono, D. (2001). Pengaruh Jabatan, Budaya Organisasional dan Konflik Peran terhadap Hubungan Kepuasan Kerja dengan Komitmen Organisasi: Studi Empiris di Kantor Akuntan Publik. Simposium Nasional Akuntansi IV, Bandung, 30–31.
Goodwin, J., & Jasper, J. M. (1999). Caught in a winding, snarling vine: The structural bias of political process theory. Sociological Forum, 14, 27–54.
Griffith, E. E., Kadous, K., & Young, D. (2021). Improving complex audit judgments: A framework and evidence. Contemporary Accounting Research, 38(3), 2071–2104.
Harvin, O., & Killey, M. (2021). Do “superstar” CEOs impair auditor’s judgement and reduce fraud detection opportunities. Journal of Forensic and Investigative Accounting, 13(3), 500–514.
Jayawarsa, A. K., Saputra, K. A. K., & Purnami, A. S. (2021). Is It Important To Manage And Identify Village Wealth As A First Step To Becoming A Village Sustainability. Southeast Asia Journal of Contemporary Business, Economics and Law, 24(6), 39–44.
Jussupow, E., Spohrer, K., Heinzl, A., & Gawlitza, J. (2021). Augmenting medical diagnosis decisions? An investigation into physicians’ decision-making process with artificial intelligence. Information Systems Research, 32(3), 713–735.
Kartika, D., & Pramuka, B. A. (2019). The influence of competency, independency, and professionalism on audit quality. Journal of Accounting and Strategic Finance, 2(2), 157–169.
Megawaty, M., Hamdat, A., & Aida, N. (2022). Examining linkage leadership style, employee commitment, work motivation, work climate on satisfaction and performance. Golden Ratio of Human Resource Management, 2(1), 1–14.
Peecher, M. E. (1996). The influence of auditors’ justification processes on their decisions: A cognitive model and experimental evidence. Journal of Accounting Research, 34(1), 125–140.
Puttick, G., & Van Esch, S. (2007). The principles and practice of auditing. Juta and Company Ltd.
Rautiainen, A., Saastamoinen, J., & Pajunen, K. (2021). Do key audit matters (KAMs) matter? Auditors’ perceptions of KAMs and audit quality in Finland. Managerial Auditing Journal, 36(3), 386–404.
Rizkiyana, W., Saputra, S. W., & Solichin, A. (2013). Keragaman jenis dan beberapa aspek biologi udang Metapenaeus di Perairan Cilacap, Jawa Tengah. Management of Aquatic Resources Journal (MAQUARES), 2(3), 37–46.
Rüland, J. (2016). Why (most) Indonesian businesses fear the ASEAN Economic Community: struggling with Southeast Asia’s regional corporatism. Third World Quarterly, 37(6), 1130–1145.
Sahu, A. K., Padhy, R. K., & Dhir, A. (2020). Envisioning the future of behavioral decision-making: A systematic literature review of behavioral reasoning theory. Australasian Marketing Journal, 28(4), 145–159.
Samagaio, A., & Felício, T. (2022). The influence of the auditor’s personality in audit quality. Journal of Business Research, 141, 794–807.
Saputra, K. A. K., Sara, I. M., Jayawarsa, A. A. K., & Pratama, I. G. S. (2019). Management of village original income in the perspective of rural economic development. International Journal of Advances in Social and Economics, 1(2), 52–59.
Takemura, K. (2021). Behavioral decision theory. Springer.
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