|Title: INFLUENCE OF OBEDIENCE PRESSURE AND TASK COMPLEXITY ON AUDIT JUDGMENT WITH PROFESSIONAL COMMITMENT AS MODERATING VARIABLE IN THE BESUKI RESIDENCY INSPECTORATE|
Anang Candra Arianto, Wahyu Agus Winarno and Ririn Irmadariyani
This study aims to examine whether obedience pressure and task complexity affect audit judgment which is moderated by professional commitment to the Besuki Residency Inspectorate. In taking the sample, the census method is used, which is a technique for determining a sample with all members of the population selected to be the sample because the number of Inspectorate auditors in the Besuki Residency is under 100 people. The data collection method in this study was carried out using survey techniques and distributing questionnaires directly to respondents which were made in the form of structured statements with the respondent’s limits on alternative answers only or using a Likert scale. This study uses Moderated Regression Analysis (MRA) data analysis with Smart (Partial Least Square) PLS to process research data. The results of this study indicate that obedience pressure and task complexity affect audit judgment, but are not moderated by professional commitment to the Besuki Residency Inspectorate.
|Keywords: Audit judgment, obedience pressure, professional commitment, task complexity.|