THE INFLUENCE OF TASK COMPLEXITY, SELF-EFFICACY, AND AUDIT RISK ON AUDITOR PERFORMANCE AT PUBLIC ACCOUNTING OFFICE (KAP) IN MAKASSAR CITY

This study aims to examine the effect of task complexity, self-efficacy and audit risk on auditor performance at KAP in Makassar City. The data in this study were obtained from each KAP in Makassar City who were willing to be respondents. This study uses primary data by conducting direct research in the field by giving a questionnaire/statement sheet to 31 respondents. The data analysis method used is multiple linear regression analysis. The results showed that: 1) Task complexity has a negative and significant effect on auditor performance, 2) Self-efficacy has a positive and significant effect on auditor performance, 3) Audit risk has a negative and significant effect on auditor performance, and 4) Task complexity, self-efficacy, audit risk simultaneously have a significant effect on auditor performance.


INTRODUCTION
A public accounting firm is an organization engaged in services. The services provided are operational audit services, compliance audits and financial statement audits (Arens and Loebbecke, 2003:4). Public accountants in carrying out their profession are regulated by a professional code of ethics. In Indonesia, it is known as the Indonesian Accountants Code of Ethics. Article 1 paragraph 2 of the Indonesian Accountants Code of Ethics states that each member must maintain integrity, objectivity and independence in carrying out his duties.
The auditor is a profession based on public trust. The public puts this trust in the auditor to assess the fairness of the financial statements presented by company management. The standards that have been set in examining and assessing the fairness of the financial statements presented by management, will show the performance of the auditors in carrying out their duties.
The case occurred at PT Kimia Farma which reported a net profit of Rp. 132 billion audited by Hans Tuanakotta & Mustofa (HTM) in 2001. However, the audit results did not match what was stated by the Ministry of State-Owned Enterprises (BUMN) and BAPEPAM (Capital Market Supervisory Agency) who considered that the net profit was too large and contained elements of engineering. After conducting a re-audit of the financial statements of PT Kimia Farma, a fundamental error was found. In the new financial statements, the profit presented was Rp. 99.56 billion, a decrease of Rp. 32.6 billion or 24.7% of the original profit reported.
KAP Hans Tuanakotta and Mustofa as the auditor of PT Kimia Farma (Persero) Tbk. are required to pay an amount of Rp. 100,000,000, -(one hundred million rupiahs) to be deposited into the State Treasury, because of the audit risk that failed to detect the inflation of profits carried out by PT Kimia Farma (Persero) Tbk. and no element of intent was found.

METHOD
In this study, sampling used a census sampling technique in which the population became the research sample. The type of data used in this study is quantitative data in the form of values or scores for the answers given by respondents to the statements in the questionnaire. The data source used in this research is primary data.
The data collection method in this study was carried out using a questionnaire. The questionnaire was distributed directly to auditors registered at the Public Accounting Firm (KAP) in Makassar City. Measurement of variables using instruments in the form of statements, and measured using a Likert scale of 1 to 5. Where 1 (Strongly Disagree), 2 (Disagree), 3 (Neutral), 4 (Agree), 5 (Strongly Agree). Respondents were asked to give their opinion on each statement item ranging from strongly disagree to strongly agree.

RESULTS AND DISCUSSION
Based on the test results that have been carried out, it shows that:

The Effect of Task Complexity on Auditor Performance
The results of hypothesis testing show the task complexity variable has a negative effect and significant effect on auditor performance. This can be caused because the tasks perceived by auditors who work at the Public Accounting Firm in Makassar City are so complex that auditor performance decreases. Auditor performance decreases. This means, the more complex the assignment the auditor is responsible for, the more difficult it is to complete the tasks he must complete and reduce the auditor's performance. complete the tasks he must complete and reduce his performance.
The most dominant indicator in shaping variable complexity task complexity variable is an indicator of task structure which, is a job description position that shows what must be done in each assignment, then followed by indicators of the level of difficulty of the task, indicators of high ambiguity, and indicators of the amount of irrelevant information provide the smallest proportion. The information provides the smallest proportion.
This research is following attribution theory which explains the behavior of auditors when facing tasks. Many individual-level factors have been shown to influence the behavior of an auditor (Solomon and Shields, 1995), and the influence of the existence of these factors changes as the complexity of the task at hand increases (Tan, et al, 1999) (Jamilah, et al, 2007. The high level of audit complexity affects the behavior of auditors who tend to be dysfunctional, causing a decrease in the quality of auditor performance. This research is not in line with research conducted by Indhiana (2014) which states that task complexity does not affect auditor performance. Furthermore, Nadhiroh (2010) said that task complexity does not affect auditor performance in making audit judgments.

The Effect of Self-Efficacy on Auditor Performance
The results of hypothesis testing show that the self-efficacy variable has a positive and significant effect on auditor performance. This can be caused because in carrying out their duties auditors who work at the Public Accounting Firm in Makassar City with good selfefficacy, it produces good audit quality to improve auditor performance. Good, it produces good audit quality to improve performance.
Auditors who have high self-efficacy will achieve a better performance because these individuals have strong motivation, clear goals, stable emotions and the ability to perform activities or behavior successfully. This means the good performance of an employee with high self-efficacy indicates the level of job satisfaction experienced by the employee is also high.
The most dominant indicator in shaping the self-efficacy variable is the indicator of confidence to be able to work effectively, followed by the indicator of confidence to be able to complete difficult work and then the last indicator, namely the ability to achieve predetermined goals. This research is following the theory of motivation in which Motivation is an individual's drive to act which causes the person to behave in a certain way that leads to goals. Motivation is the driving force within the individual that encourages him to take action. Everyone is motivated by their needs and desires which will manifest in the form of goal-directed behavior to achieve satisfaction goals.
This research is in line with research conducted by Indhiana (2013) which states that selfefficacy affects auditor performance. The research is supported by Iskandar and Sanusi (2011) who show that auditors with a high level of self-efficacy have better performance than auditors who have low self-efficacy.
However, this research is not in line with research conducted by Nadhiroh (2010), who concluded that self-efficacy has no significant effect on auditor performance in making audit judgments.

The Effect of Audit Risk on Auditor Performance
The results of hypothesis testing show that the audit risk variable has a negative and significant effect on auditor performance. This means, the higher the audit risk faced by the auditor, the lower his performance will make his performance decrease. When there is a high audit risk auditors in carrying out their duties find accounts that are difficult to audit. Transactions that are difficult to audit, lack substantive testing of the client's business risk, as well as difficulty measuring how large the level of complexity of the client's business transactions so that the audit evidence obtained is less reliable and less relevant, obtained is less reliable and less relevant which results in a decrease in audit quality and resulting in decreased performance, decreases.
The most dominant indicator in forming the audit risk variable is the control risk indicator, followed by the detection risk indicator and the inherent risk indicator which provide the smallest proportion in forming the audit risk variable. This research is following the behavioral theory that explains the relationship between audit risk variables and auditor performance. assessment The assessment of the risks faced by auditors is clearly stated in the auditing standards, namely the Statement of Auditing Standards (PSA), audit risk and materialism in conducting audits. Materialism in conducting an audit where audit risk needs to be considered in determining the nature and scope of audit procedures and in evaluating those procedures. So the risk of error affects auditor behavior which will then affect auditor performance. The results of this study are in line with research (Simanjuntak :2008) which shows that the risk of error affects the level of decline in audit quality.
This research is not in line with Kahfi's research (2016) which states that the risk of error has a positive and significant effect on audit quality. The higher the determination of the risk of error, the higher the audit quality will be. When carrying out an audit, the auditor finds items in the financial statements have a high probability of being misstated. Then the amount of audit evidence collected by the auditor is generally more than the items that have a small possibility of misstatement in the financial statements, besides that the auditor conducts substantive testing of the client's business risk so that this makes the audit quality increase.