The Effect of Performance Incentive on Audit Judgment By using The effort As The Intervening Variable and The task Complexity As The Moderating Variable

The relation to the financial report, the audit judgment made by the auditor affects\ud the opinion which is made on the fairness of the financial reports. Auditors, in making judgment,are influenced by many factors, both technical and non technical. The purpose of the research is to examine how the effect of the performance incentive on audit judgment by using the effort as an intervening variable and the task???s complexity as a moderating variable. From the analysis result and the discussion, it is concluded that the effort variable becomes the mediatory of the performance incentive on the audit judgment. The study examines the effect of mediation/ intervening and moderator on the audit judgment. For the effect of the mediating/intervening variables, analysis of the covariance was conducted to test the direct effect and interaction of the performance incentives, with effort (effort), and the complexity of the task to the audit judgment. The task complexity is the moderator variable between the effect of the effect on the audit judgment. Noticing that the interaction coefficient has the positive sign, the task complexity nature moderation is the strengthening moderation. It is suggested to other researchers who will select the participant in the experimental group to differentiate the size of the public accountant office, period of work, and the difference of the education level