Title: THE EFFECT OF TASK COMPLEXITY, AUDITOR'S PROFESSIONAL COMMITMENT ON AUDIT QUALITY

Authors: MOHAMMAD FARIS

Affiliations: Master of Accounting Study Program, Faculty of Economics and Business, Universitas Airlangga Surabaya

Publisher: Universitas Airlangga

Abstract

This study aims to examine and analyze the influence of task complexity and professional commitment on audit quality. The originality of this study lies in the replication dimension. Differences in the object, time, and respondents differentiate this study from previous research. The population in this study were auditors working in public accounting firms in Surabaya and Sidoarjo. The type of data used in this study is primary data. Primary data was obtained by distributing questionnaires directly to research respondents. A total of 100 questionnaires were distributed, and 75 questionnaires were returned. Data analysis in this study used a multiple linear regression approach. After conducting validity and reliability tests on the collected questionnaire data, the results showed that task complexity had a significant positive effect on audit quality, and professional commitment had a significant positive effect on audit quality. Therefore, the higher the task complexity and professional commitment, the higher the audit quality

Keywords: task complexity, professional commitment and audit quality

Sources: http://repository.unair.ac.id/86235/