The importance of building a culture of integrity and independence

Oct 13, 2025 by talynt.org 33 views

The Influence of Task Complexity, Obedience Pressure, Auditor Experience, Self Efficacy, and Gender on Audit Judgment: A Study at BPKP North Sumatra Province

Introduction

Audit judgment is a critical component of the auditing process, as it involves the auditor's ability to make informed decisions about the financial statements of an organization. The quality of audit judgment can have a significant impact on the accuracy and reliability of financial statements, as well as the overall credibility of the audit institution. In this study, we examine the influence of various factors on audit judgment, including task complexity, obedience pressure, auditor experience, self efficacy, and gender, at BPKP North Sumatra Province.

Methodology

This study was conducted using primary data obtained from 126 BPKP Auditor respondents in North Sumatra Province through the distribution of questionnaires. The sampling technique used was saturated sample, where the entire auditor population in North Sumatra Province became a research sample. Data analysis was carried out using multiple linear regression with the help of SPSS 25.0 software.

The Effect of Task Complexity on Audit Judgment

Task complexity refers to the level of difficulty or intricacy of the audit task. In this study, we found that task complexity did not have a significant effect on audit judgment. This suggests that auditors are able to handle complex tasks with ease, and that task complexity is not a significant factor in determining audit judgment.

The Effect of Obedience Pressure on Audit Judgment

Obedience pressure refers to the pressure exerted by related parties to achieve certain goals. In this study, we found that obedience pressure had a significant positive effect on audit judgment. Auditors who feel high pressure tend to be more easily influenced and make more inclined decisions to the pressing parties, even though it is contrary to the objective audit principle. This suggests that auditors may be susceptible to pressure from related parties, and that this pressure can influence their decision-making.

The Effect of Auditor Experience on Audit Judgment

Auditor experience refers to the length of time an auditor has been working in the profession. In this study, we found that auditor experience had a significant positive effect on audit judgment. Auditors with longer experience tend to have a better understanding of the audit process and be able to make more objective decisions. Experience provides knowledge and skills needed to deal with complex situations in the audit.

The Effect of Self Efficacy on Audit Judgment

Self efficacy refers to the auditor's confidence in carrying out their duties. In this study, we found that self efficacy had a significant positive effect on audit judgment. Auditors with high self efficacy tend to be more confident in making decisions, even in difficult situations. They feel they are able to be independent and objective in the audit process.

The Effect of Gender on Audit Judgment

Gender refers to the sex of the auditor. In this study, we found that gender did not have a significant effect on audit judgment. This suggests that gender is not a significant factor in determining audit judgment, and that auditors of both sexes are able to make similar decisions.

Implications of the Study

The findings of this research provide some important implications for BPKP:

The importance of building a culture of integrity and independence: BPKP must create a work environment that supports auditor's integrity and independence. This can be done by providing training and education about professional ethics, building strict supervision systems, and giving awards to auditors with integrity.
Improving experience and self efficacy auditor: BPKP needs to provide opportunities for auditors to improve their experiences through training and professional development. In addition, BPKP must also create a work environment that supports the development of the Self Efficacy Auditor, so they feel confident in carrying out their duties.
Promoting gender equality: Although gender has no significant effect on judgment audits in this study, it is important to continue to encourage gender equality in the audit profession. BPKP must try to create an inclusive work environment and support female auditors to achieve its maximum potential.

Conclusion

In conclusion, this study shows that factors such as obedience pressure, auditor experience, and self efficacy have a significant influence on audit decisions. BPKP needs to pay attention to these factors in an effort to improve audit quality and build public trust in audit institutions. By creating a work environment that supports auditor's integrity and independence, improving experience and self efficacy, and promoting gender equality, BPKP can improve the quality of audit judgment and increase public trust in the audit institution.
Frequently Asked Questions (FAQs) about the Influence of Task Complexity, Obedience Pressure, Auditor Experience, Self Efficacy, and Gender on Audit Judgment

Q: What is the main objective of this study?

A: The main objective of this study is to examine the influence of various factors on audit judgment, including task complexity, obedience pressure, auditor experience, self efficacy, and gender, at BPKP North Sumatra Province.

Q: What is task complexity, and how does it affect audit judgment?

A: Task complexity refers to the level of difficulty or intricacy of the audit task. In this study, we found that task complexity did not have a significant effect on audit judgment. This suggests that auditors are able to handle complex tasks with ease, and that task complexity is not a significant factor in determining audit judgment.

Q: What is obedience pressure, and how does it affect audit judgment?

A: Obedience pressure refers to the pressure exerted by related parties to achieve certain goals. In this study, we found that obedience pressure had a significant positive effect on audit judgment. Auditors who feel high pressure tend to be more easily influenced and make more inclined decisions to the pressing parties, even though it is contrary to the objective audit principle.

Q: What is auditor experience, and how does it affect audit judgment?

A: Auditor experience refers to the length of time an auditor has been working in the profession. In this study, we found that auditor experience had a significant positive effect on audit judgment. Auditors with longer experience tend to have a better understanding of the audit process and be able to make more objective decisions.

Q: What is self efficacy, and how does it affect audit judgment?

A: Self efficacy refers to the auditor's confidence in carrying out their duties. In this study, we found that self efficacy had a significant positive effect on audit judgment. Auditors with high self efficacy tend to be more confident in making decisions, even in difficult situations.

Q: Does gender have an effect on audit judgment?

A: No, our study found that gender did not have a significant effect on audit judgment. This suggests that gender is not a significant factor in determining audit judgment, and that auditors of both sexes are able to make similar decisions.

Q: What are the implications of this study for BPKP?

A: The findings of this research provide some important implications for BPKP:

The importance of building a culture of integrity and independence: BPKP must create a work environment that supports auditor's integrity and independence. This can be done by providing training and education about professional ethics, building strict supervision systems, and giving awards to auditors with integrity.
Improving experience and self efficacy auditor: BPKP needs to provide opportunities for auditors to improve their experiences through training and professional development. In addition, BPKP must also create a work environment that supports the development of the Self Efficacy Auditor, so they feel confident in carrying out their duties.
Promoting gender equality: Although gender has no significant effect on judgment audits in this study, it is important to continue to encourage gender equality in the audit profession. BPKP must try to create an inclusive work environment and support female auditors to achieve its maximum potential.

Q: What are the limitations of this study?

A: This study has several limitations, including:

Sample size: The sample size of this study is relatively small, which may limit the generalizability of the findings.
Data collection method: The data was collected through questionnaires, which may be subject to biases and limitations.
Measurement tools: The measurement tools used in this study may not be comprehensive or accurate.

Q: What are the future research directions?

A: Future research directions may include:

Examining the effect of other factors on audit judgment: Other factors, such as auditor's personality, work environment, and organizational culture, may also influence audit judgment.
Investigating the impact of audit judgment on audit quality: The impact of audit judgment on audit quality is an important area of research that needs to be explored.
Developing a more comprehensive model of audit judgment: A more comprehensive model of audit judgment that takes into account multiple factors and their interactions is needed to improve our understanding of audit judgment.