Authors:

Gede Teguh Prasetya Muttiwijaya, Dodik Ariyanto

Abstract:

“The purpose of this study was to determine the effect of self efficacy, professional skepticism, independence and complexity of the task on audit judgment. This research was conducted at the Republic of Indonesia BPK Representative of the Province of Bali using a non probability sampling method with a purposive sampling technique. The total sample of this study was 57 auditors at the BPK RI in Bali province. Based on the results of this study, it is known that self efficacy, professional skepticism and independence have a positive effect on audit judgment and task complexity has a negative effect on audit judgment. The implications of this research can theoretically contribute to the development of attribution theory and are expected to be useful for all parties, especially the Republic of Indonesia BPK Representative of Bali. Keywords: Self efficacy, professional skepticism, independence, task complexity, audit judgment”

Keywords

Self efficacy, professional skepticism, independence, task complexity, audit judgment

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PDF:

https://jurnal.harianregional.com/akuntansi/full-45870

Published

2019-05-10

How To Cite

PRASETYA MUTTIWIJAYA, Gede Teguh; ARIYANTO, Dodik. Pengaruh Self Efficacy, Skeptisisme Profesional, Independensi, dan Kompleksitas TugasTerhadap Audit Judgment.E-Jurnal Akuntansi, [S.l.], v. 27, n. 2, p. 1290 - 1315, may 2019. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-45870. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/EJA.2019.v27.i02.p17.

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Issue

Vol 27 No 2 (2019)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License