KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Vol. 8 No. 4 (2022): Kalbisiana

Pengaruh Kompleksitas Tugas, Skeptisme dan Self-efficacy Terhadap Audit Judgement

Andhika Dhevara (Institut Teknologi dan Bisnis Kalbis)
Sophia Andini (Institut Teknologi dan Bisnis Kalbis)

Article Info

Publish Date
01 Dec 2022

Abstract

This study discusses the evaluation of task commitment, skepticism and self-efficacy of audit judgement. This research was conducted at a Public Accounting Firm using probability sampling method with simple random sampling technique using primary data. Questionnaire data analysis was carried out by multiple regression using SPSS version 25 application. The population of this study were auditors working in the Jakarta Public Accountant Office and obtained sample of 80. The results showed that skepticism and self-efficacy had a positive effect on audit judgement and task effectiveness had no effect on audit judgement. As for task effectiveness, skepticism and self-efficacy together influence audit judgment.

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Journal Info
KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Website

Abbrev

kalbisiana

Publisher

UNIVERSITAS KALBIS

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

KALBISIANA Jurnal Sains, Bisnis dan Teknologi adalah jurnal akses terbuka akademik yang bertujuan untuk mempromosikan integrasi sains, bisnis dan teknologi. Fokusnya adalah menerbitkan makalah tentang sains, bisnis dan teknologi. Makalah yang dikirimkan akan ditinjau oleh komite teknis jurnal. Semua ...