CONSEQUENCES OF AUDIT JUDGMENT WITH AUDIT FEE

Abstract

Abstract –  This research aims to obtain empirical evidences on the effect of Competence, Task Complexity, and Work Experience on Audit Judgment with Audit Fee as a Moderating Variable. This is a quantitative research conducted by distributing questionnaires and sending emails to some registered public accounting firms to be filled by auditors in April 2023. There are 43 Public Accounting Firms (KAP) located in 8 provinces in Indonesia were obtained who were willing to provide answers. 162 auditors of 43 Public Accounting Firm filled the questionnaires. The researcher used PLS SEM version 3.0. The results of this study found that competence has a positive and significant effect on audit judgment, and task complexity has a positive but not significant effect on audit judgment. Then, work experience has a positive and significant effect on audit judgment. As for other findings, audit fees weaken the relationship between competence and audit judgment, and audit fees strengthen the relationship between task complexity and audit judgment, as well as audit fees strengthen the relationship between work experience and audit judgment. This research focuses on the factors that influence audit judgment. This study adds audit fee as a moderation variable and to the author's knowledge, the author believes that this research presents the latest evidence of audit fee as a moderation variable and focuses on auditors working in the registered Public Accounting Firms.

 Keywords:  Competence, Task Complexity, Work Experience, Audit Judgment, Audit Fee