Task Complexity and Audit Judgment: How Locus of Control and Self-Efficacy Shape Auditor Decisions Dian Kusuma Wardhani (*), Rifki Adhi Prasetyo, Eiffeliena Nuranini F P, Remelda Putri Nurdianty
Vocational Collage, Business and Finance Department, Diponegoro University
Abstract
Financial statements are the result of the accounting process, published annually to provide accurate and timely information to stakeholders. Therefore, companies require auditor services to ensure the accuracy and fairness of these financial statements. However, the reputation of auditors, particularly in Indonesia, is often questioned due to the many legal cases involving public accountants. This research aims to analyze the influence of task complexity on audit judgment, considering the moderating effects of locus of control and self-efficacy. The findings of this study are expected to contribute to improving the quality of audit decisions made by auditors. The research method used is quantitative, with data collected through interviews and the distribution of questionnaires to auditors working at Public Accounting Firms (KAP) in Indonesia. The data analysis technique employed is path analysis or Structural Equation Modeling (SEM) using an alternative approach, namely Partial Least Squares (PLS).
Keywords: Task Complexity- Audit Judgment- Locus of Control- Self-Efficacy- Auditor.
