Effect of Locus of Control and Auditors’ Experience on Audit Judgment with Task Complexity as Moderation Variable (A Study at the Inspectorate Office of West Sulawesi Province)


Authors : La Ode Abdul Rakhman; Kartini; Asri Usman

Volume/Issue : Volume 6 - 2021, Issue 1 - January

Google Scholar : http://bitly.ws/9nMw

Scribd : https://bit.ly/3ifHG3D

This study aims to examine and analyze the effect of locus of control and auditor’s’ experience on audit judgment with task complexity as a moderating variable. This research was conducted at the Inspectorate Office of West Sulawesi Province, where the auditors were taken as the research samples. The samples were selected using purposive sampling method consisting of 36 respondents. The type of data used were primary data obtained using questionnaire. The data were analyzed using Moderated Regression Analysis (MRA) and SPSS version 25. The result of the research indicate that the locus of control has an effect on audit judgment. The auditors’ experience has an effect on audit judgment. Task complexity does not moderate the effect of locus of control on audit judgment, and task complexity moderates the effect of auditos’ on audit judgment.

Keywords : Locus of control, Auditors’ experience, Audit Judgment, Task Complexity.

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