The Effect of Work Experience, Compliance Pressure, Self-Efficacy and Gender on Audit Judgement
Main
Luthfi’ah Rizki Hastuti*
Samsul Rosadi
The goal of this research is to analyze the impact of work experience, compliance pressure, self-efficacy, and gender on audit judgment among auditors. In an increasingly complex auditing environment, understanding the factors that shape auditors’ professional judgments is crucial. The study utilized a quantitative method, gathering primary data from surveys given to auditors employed at Public Accounting Firms located in Surakarta and Semarang areas. In this study, 65 participants were chosen using purposive sampling, meeting certain predetermined requirements. The research instrument was measured using a Likert scale, and the data were analyzed using multiple linear regression with the aid of SPSS software. The findings indicate that work experience, self-efficacy, and gender have a significant positive effect on audit judgment, suggesting that these factors contribute to more confident and informed decision-making in the auditing process. In contrast, compliance pressure negatively affects audit judgment, highlighting the need for firms to manage organizational pressures to maintain audit quality.
Abdallah, B. A. M., Ghanem, M. G., & Hijazi, W. H. (2024). Analyzing the Factors That Affect Auditor’s Judgment and Decision Making in Lebanese Audit Firms. Journal of Risk and Financial Management, 17(2). https://doi.org/10.3390/jrfm17020073
Abdillah, T. R., Setyadi, E. J., Santoso, S. B., & Mudjiyanti, R. (2020). Pengaruh Tekanan Anggaran Waktu, Tekanan Ketaatan, dan Pengalaman Auditor Terhadap Audit Judgment (Studi Pada Kantor Akuntan Publik Provinsi Daerah Istimewa Yogyakarta). Ratio : Reviu Akuntansi Kontemporer Indonesia, 1(1), 22–36. https://doi.org/10.30595/ratio.v1i1.7972
Aida, N. (2021). Work Experience, Obedience Pressure and Task Complexity on Audit Judgment. Golden Ratio of Auditing Research, 1(2), 61–69. https://doi.org/10.52970/grar.v1i2.51
Atmaja, I. W., & Sukartha, M. (2021). the Influence of Self Efficacy, Professional Skepticism, and Gender of Auditors on Audit Judgment. American Journal of Humanities and Social Sciences Research, 5, 643–650.
Darmayanti, N., Anggraeni, R. N., Suhardiyah, M., & Suharsono, J. (2022). the Effect of Self Efficacy, Goal Orientation and Obedience Pressure on Audit Judgment. Financial: Jurnal Akuntansi, 8(1), 27–39. https://doi.org/10.37403/financial.v8i1.361
Fetomalae, M. A., Angi, Y. F., & Oematan, H. M. (2024). Pengawasan Inspektorat Daerah Dalam Mewujudkan Akuntabilitas Pengelolaan Dana Desa di Kabupaten Malaka. TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN, 4(1), 78–86. https://doi.org/10.55047/transekonomika.v4i1.594
Ghozali. (2018). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 25.(Edisi 9). Badan Penerbit - Undip.
Gifari, A., Su’un, M., & Bakri, A. A. (2023). Pengaruh Gender, Self-Efficacy dan Kompleksitas Tugas terhadap Audit Judgment Pada KAP di Makassar. Innovative: Journal of Social Science Researchf Social Science Research, 3, 2216–2227.
Gulo, S. N. A., Andriyanto, W. A., & Gur. (2021). Pengaruh Tekanan Ketaatan, Kompleksitas Tugas, dan Skeptisisme Profesional Terhadap Audit Judgment. Prosiding Biema, 2(1), 267–286.
Hakim, A. L., & Anwar, S. (2021). Pengaruh Job Complexity, Job Knowledge dan Job Experience dengan Self-Efficacy Sebagai Variabel Moderasi Terhadap Audit Judgment. Jurnal Ilmiah Ekonomi Global Masa Kini, 12(2), 112–126.
Hendrawan, A., & Dirmawan, M. R. (2023). Pengaruh Self Efficacy, Independensi Dan Tekanan Anggaran Waktu Terhadap Audit Judgment. Media Riset Bisnis Ekonomi Sains Dan Terapan, 1(4), 12–23.
Irawati, S. A., & Solikhah, B. (2018). Factors Affecting Audit Judgement. Accounting Analysis Journal, 7(1), 34–42. https://doi.org/10.4108/eai.3-8-2021.2315162
Irfan, P., & Ayem, S. (2019). Pengaruh Tekanan Ketaatan, Gender, Kompleksitas Tugas, Independensi, dan Pengalaman Auditor terhadap Audit Judgment (Studi Kasus Pada Badan Pengawasan Keuangan dan Pembangunan Perwakilan Daerah Istimewa Yogyakarta). Jurnal Kajian Bisnis, 27(1), 61–72.
Jaspin, S. R., Lannai, D., & Tjan, J. S. (2021). Pengaruh Locus of Control , Gender dan Tekanan Ketaatan Terhadap Audit Judgment Auditor di Badan Pemeriksa Keuangan Makassar. Paradoks : Jurnal Ilmu Ekonomi, 4(3).
Katadata.co.id. (2023). OJK Cabut Izin Akuntan Publik yang Melakukan Audit Wanaartha Life. Katadata.Co.Id.
Laucereno, S. F. (2018). OJK Beri Sanksi ke Akuntan Publik yang Terlibat Kasus SNP Finance. DetikFinance.
Murtadha, I. A. (2018). Pengaruh Gender, Anggaran Waktu Dan Pengalaman Auditor Terhadap Audit Judgement (Studi Empiris Pada Kantor Akuntan Publik (KAP) dan Badan Pemeriksa Keuangan (BPK) di Sumatra Barat). Jurnal Akuntansi, 6(1), 1–19.
Muslim, Faisal, M., & Mentari. (2018). Pengaruh Kompetensi Auditor, Tekanan Ketaatan, dan Kompleksitas Tugas Terhadap Audit Judgment BJRA Vol. 1 (2) Oktober 2018. BJRA Vol. 1 (2) Oktober 2018, 1, 8–17.
Pawitra, D. A. K., & Suhartini, D. (2019). The influence of individual behavioral aspects toward audit judgment: the mediating role of self-efficacy. Journal of Economics, Business, & Accountancy Ventura, 22(2), 264–273. https://doi.org/10.14414/jebav.v22i2.1755
Prasetya Muttiwijaya, G. T., & Ariyanto, D. (2019). Pengaruh Self Efficacy, Skeptisisme Profesional, Independensi, dan Kompleksitas Tugas Terhadap Audit Judgment. E-Jurnal Akuntansi, 27, 1290. https://doi.org/10.24843/eja.2019.v27.i02.p17
Pratama, B. C., Ahmad, Z. A., & Innayah, M. N. (2018). Obedience Pressure, Professional Ethics, Attitude of Skepticism and Independence Towards Audit Judgment. Journal of Accounting Science, 2(2), 141–149. https://doi.org/10.21070/jas.v2i2.1238
Pratiwi, W., & Pratiwi, D. N. (2020). Pengaruh Pengalaman Auditor, Independensi Auditor, Dan Skeptisme Profesional Terhadap Audit Judgment. CURRENT: Jurnal Kajian Akuntansi Dan Bisnis Terkini, 1(2), 239–251. https://doi.org/10.31258/jc.1.2.239-253
Putri, A. P., Nabila, N., Augustin, V., & Fellia, F. (2021). Audit Tenure, Auditor Experience, Independency, and Task Complexity on Audit Judgement. Jurnal Riset Akuntansi Kontemporer, 13(1), 7–12. https://doi.org/10.23969/jrak.v13i1.3506
Rahim, A. T., & NR, E. (2024). Pengaruh Independensi, Keahlian Auditor, dan Pengalaman Auditor terhadap Audit Judgment: Studi Empiris pada BPK RI Perwakilan Provinsi Sumatera Barat. Jurnal Eksplorasi Akuntansi, 6(1), 376–389. https://doi.org/10.24036/jea.v6i1.1183
Rahmadanty, N. E., & Muslimin, M. (2020). Pengaruh Pengalaman Auditor, Kompetensi Profesional, Dan Kompleksitas Tugas Terhadap Audit Judgment (Studi Pada Kantor Akuntan Publik Di Kota Surabaya. Behavioral Accounting Journal, 3(1), 73–89.
Saputra, I. Y. (2021). IAPI Laporkan Akuntan Publik di Semarang, Diduga Jalankan Praktik Ilegal Sejak 2015. Espos.Id.
Septiaji, B. C., & Hasymi, M. (2021). Gender Self Efficacy Tekanan Ketaatan Kompleksitas Tugas Dan Pengalaman Auditor Terhadap Audit Judgement. Balance: Jurnal Akuntansi Dan Bisnis, 6(1), 55–68.
Setyawan, D., Pahala, I., & Handarini, D. (2024). Pengaruh Gender, Locus of Control, Kompleksitas Tugas, dan Pengalaman Auditor Terhadap Audit Judgement. Jurnal Akuntansi, Perpajakan Dan Auditing, 4(3), 634–654. https://doi.org/10.21009/japa.0403.02
Sitanggang, T. (2020). The Influence of an Auditor’S Expertise, Obedience Pressure, and Independence on Audit Judgment. International Journal of Contemporary Accounting, 2(1), 1–18. https://doi.org/10.25105/ijca.v2i1.6505
Sososutiksno, C., & Gaspersz, A. R. (2023). Pengaruh Tekanan Ketaatan, Pengetahuan Audit Dan Self Efficacy Terhadap Audit Judgment. Jurnal Ilmiah Raflesia Akuntansi, 9(2), 136–147. https://doi.org/10.53494/jira.v9i2.289
Sugiyono. (2019). Metode Penelitian Kuantitatif : Konsep Dasar Metode Penelitian Kuantitatif. In Setiyawami (Ed.), Brain academy (Issue April 2016). Alfabeta.
Sumartono, S., Yana Ermawati, & Tania Meliana Rorong. (2023). Influence of experience and professional skepticism on audit judgement of government external auditors. Jurnal Akuntansi & Auditing Indonesia, 26(15), 211–223. https://doi.org/10.20885/jaai.vol26.iss2.art10
Suputra, I. D. G. D., & Jati, I. K. (2020). The Effect of Work Experience, Obedience Pressure and Task Complexity on Audit Judgment. South East Asia Journal of Contemporary Business, Economics and Law, 22(1), 120–128.
Suryarini, T., Yulianto, A., Shovuro, S., & Widiatami, A. K. (2022). Obedience Pressure and Audit Judgment: Does The Auditor Personality Have A Role? Jurnal Kajian Akuntansi, 6(2), 197. https://doi.org/10.33603/jka.v6i2.5997
Tampubolon, L. D. (2019). Dampak Tekanan Ketaatan, Pengetahuan, dan Pengalaman Auditor Terhadap Audit Judgment. Jurnal Keuangan Dan Perbankan, 14(2), 62. https://doi.org/10.35384/jkp.v14i2.128
Tangke, P., Ng, S., & Tungabdi, E. (2020). Pengalaman, Kompleksitas Tugas Dan Self Efficacy Sebagai Determinan Skeptisisme Profesional Untuk Membentuk Audit Judgment. Indonesian Journal of Accounting and Governance, 4(2), 111–149. https://doi.org/10.36766/ijag.v4i2.123
