Professionalism Ability, Internal Locus of Control and Compliance Pressure in Moderating the Effect of Task Complexity on Auditor Performance

Abstract

This study was intended to examine the effect of task complexity on auditor performance. It particular aim was to examine the capability of contingency factors to moderate the effect of task complexity on auditor performance. The study population was a public accounting firm in Bali Province. The samples were selected by purposive sampling method. Data were analyzed by Moderated Regression Analysis (MRA) technique. The research shows four results. First, task complexity has a negative effect on auditor performance. Second, Professionalism capability weakens the negative effect of task complexity on auditor performance. Third, Locus of control weakens the negative effect of task complexity on auditor performance. Fourth, compliance pressure insignificantly and negatively weakens but the effect of task complexity on auditor performance.

Keywords: auditor performance, task complexity, professionalism, locus of control, compliance pressure