Auditor Behavior Analysis: The Effect of Self-Efficacy, Audit Risk and Audit Experience on Audit Judgment

Purpose: This study examines the impact of self-efficacy and audit risk on audit judgment, with audit experience as a moderating variable. The study also evaluates the role of experience in influencing auditors' judgment at PAF Big Ten in Indonesia. Methodology/approach: This research uses a quantitative approach with causal hypothesis testing. Data were collected using a survey with closed-ended questionnaires distributed online. The sample consisted of auditors from PAF Big Ten, and the data were analyzed using SmartPLS software for structural equation modeling. Findings: The results indicate that self-efficacy positively influences audit judgment, while audit risk negatively affects audit judgment. However, audit experience was not found to significantly moderate the influence of self-efficacy and audit risk on audit judgment. Practical implications: The study suggests that improving auditors' self-efficacy through training can enhance audit judgment. Additionally, effective audit risk management is essential to maintain the accuracy and objectivity of judgments. Originality/value: This study combines previous research that examines the variables of self-efficacy and audit experience and adds audit risk variables that have not been considered previously. In addition, audit experience, which was previously positioned as an independent variable, is now positioned as a moderating variable, based on the UTAUT.