The influence work effort, idealism, and audit expertise towards audit judgment performance

Dhita Alifya Fitri, Tjiptohadi Sawarjuwono

Research output: Contribution to journalArticlepeer-review

Abstract

The case of failed audits experienced by a number of large companies caused auditors to lose the trust of public. Therefore, the effort that can be done by the auditors is to improve the quality of audit judgment. This study aims to examine the influence of work effort, idealism and audit skill on audit performance evaluation. Quantitative research method was applied with three variables to be tested, namely work effort, idealism, and audit expertise. The results of this study indicate that work effort and audit expertise affects audit performance judgment, while idealism does not affect audit performance evaluation.

Original languageEnglish
Pages (from-to)403-419
Number of pages17
JournalOpcion
Volume36
Issue numberSpecialEdition27
Publication statusPublished - 2020

Keywords

  • Audit expertise
  • Audit performance evaluation
  • Idealism
  • Work effort

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