In the context of the Government Internal Supervisory Apparatus (APIP), audit judgement is not only influenced by technical ability, but also by psychological factors such as self efficacy. This study aims to examine the effect of competence and experience on audit judgement with self efficacy as a mediating variable. This study uses a quantitative approach with a survey method through distributing questionnaires to 62 APIP respondents at the Regional Inspectorate of Banyumas Regency. Data were analyzed using Partial Least Square-based Structural Equation Modeling (SEM-PLS) techniques. The results showed that competence has no direct effect on audit judgement, but has a significant positive effect on self efficacy. Conversely, experience has no effect on audit judgement or self efficacy. In addition, self efficacy also has no significant effect on audit judgement, and is unable to mediate the relationship between competence and experience on audit judgement. These findings indicate that auditor competence plays an important role in shaping self efficacy, but does not necessarily guarantee the accuracy of audit decision making without the support of an adequate work environment and supervisory system.
Dewi et al. (Tue,) studied this question.