Enhancing Audit Judgment: The Role of Auditor Experience in Moderating Task Complexity and Time Budget Pressure



DOI10.5110/77. 1123              Page:   101-114         Vol: 19    Issue: 03   Year: 2024

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An Auditor Experience in moderating the influence of Task Complexity and Time Budget Pressure on Audit Judgment is aimed to be investigated by this study. The sample comprises 30 respondents who are auditors at the Office of the Inspectorate of Makassar City. A quantitative approach is employed in this research. Data collection method involves primary data sources, gathered through questionnaires, which will be tested using SEM PLS encompassing Inner Model and Outer Model. The findings of this research are expected to serve as a reference for Audit Judgment and its influencing factors. The results indicate that Task Complexity significantly affects Audit Judgment, implying that the complexity of tasks assigned to auditors has a notable influence on their judgment during the audit process. Similarly, Time Budget Pressure is found to significantly influence Audit Judgment, suggesting that the pressure to complete tasks within a specific time frame impacts auditor judgment. Furthermore, the study reveals that Auditor Experience plays a significant moderating role in the relationship between Task Complexity and Audit Judgment. This implies that the level of experience of auditors can mitigate or exacerbate the effect of task complexity on their judgment. However, Time Budget Pressure does not significantly moderate the relationship between Time Budget Pressure and Audit Judgment, suggesting that other factors may be at play in determining how time constraints affect auditor judgment. Overall, these findings contribute to our understanding of the factors influencing Audit Judgment and highlight the importance of Auditor Experience in moderating the impact of task complexity on auditor judgment. They also underscore the need for auditors and auditing firms to consider the role of experience in managing task complexity effectively during the audit process, ultimately enhancing the quality and reliability of audit judgments.


Audit fee; Auditor reputation; Auditor rotation; Audit quality; Food & Beverage sector; Indonesia Stock Exchange.

Received: 19 February 2024

Accepted: 28 February 2024

Published: 07 March 2024