Efek Moderasi Skeptisisme Profesional Pada Pengaruh Kompetensi Dan Kompensasi Terhadap Kinerja Auditor Kantor Akuntan Publik Di Provinsi Bali

Abstract

This study a aims to analyze the effect of competence on auditor performance, to analyze the effect of compensation on auditor performance on auditor performance, to analyze the effect of moderation on the einfluence off competence on auditor performance and to analyze the effect of moderation on the influence of compensation on a auditor a performance. This are search was aconducted at auditor of public accountant office in Bali Province with respondent amount 67 auditor. Methods off data collectione using survey methodewith questionnaire technique.Data analysise technique use demoderation regression analysis technique. The results showed that competence has a positive and significant effect on auditor performance, compensation has positive and significant influence on auditor performance. While the effect of moderation on professional skepticism reinforces the influence of competence on the performance of auditors, as well as the moderate effects of professional skepticism reinforces the compensatory effect of auditor performance.

Pengaruh Skeptisisme Profesional, Kompleksitas Tugas, dan Time Budget Pressure terhadap Kinerja Auditor di KAP Sidoarjo dan Wilayah Surabaya Timur

“…Auditor yang tidak mengimplementasikan sikap skeptisisme profesional saat mengaudit maka sulit untuk menemukan salah saji yang disebabkan oleh fraud. Hasil penelitian ini mendukung penelitian yang dilakukan oleh (Jaya dkk., 2016), (Priesty & Budiartha, 2017), serta Putra & Sintaasih (2018) yang menyatakan bahwa skeptisisme profesional berpengaruh positif dan signifikan terhadap kinerja auditor. Namun dilain sisi, Peytcheva (2014) dan Rohman & Chariri (2017) menunjukkan hasil bahwa skeptisisme profesional tidak berpengaruh signifikan terhadap kinerja auditor.…”