Abstract

The purpose of this study was to examine the effects of self-efficacy, obedience pressure and auditor independence on audit judgment that is moderated by the complexity of the task and moral reasoning. This study was designed to test hypotheses related to the relationship between variables. The unit of analysis in this study is the auditor of BPK RI from South Sulawesi Province. The survey technique was used to look for facts on the determinants that influence the need for improved audit judgment produced by the BPK RI Representative of South Sulawesi Province. The analytical model was used to test hypotheses is to use Moderated Regression Analysis (MRA). The results showed that Self-efficacy, Obedience Pressure and auditor independence influence the professional audit judgment. In addition, task complexity and moral reasoning are moderate and strengthen the relationship of selfefficacy, obedience pressure and auditor independence to professional audit judgment.

Key words: Self-efficacy; obedience pressure; auditor independence; audit judgment; complexity of the task; moral reasoning