Konflik Peran dan Pengalaman Audit dalam Mempengaruhi Audit Judgment dengan Skeptisisme Profesional Sebagai Variabel Mediasi

Abstract

This study aims to analyze the effect of role conflict and audit experience on audit judgment and skepticism of the professionalism of public accountants as mediating variables. This research is an explanatory research with a quantitative approach. Data was collected using a questionnaire to 47 KAPs in the city of Surabaya. Sampling was done by purposive sampling, then analyzed using path analysis and Sobel test. The results of the study explain that role conflict has a negative effect, while audit experience has a positive effect on audit judgment. On the indirect effect, it is known that role conflict also has a negative effect and experience has a positive effect on audit judgment through professional skepticism from public accountants in Surabaya.
 Keywords: Role Conflict; Audit Experience; Professional Skepticism; Audit Judgment.

Influence of experience and professional skepticism on audit judgement of government external auditors

“…According to Sumartono (2022), auditors' experience can influence audit judgment. The findings by Sumartono (2022) are also supported by Surbakti and Wijayanti (2022) and Pratiwi and Pratiwi (2020) who also found that audit experience affected audit judgment. Based on the aforementioned background, the second hypothesis was proposed as follows.…”

“…An experienced auditor has better ability in identifying the relevance of evidence or information in making Audit Judgment (Jayanti, 2017). Other researchers Surbakti and Wijayanti (2022) and Pratiwi and Pratiwi (2020) also found that Auditor Experience positively and significantly influenced Audit Judgment. On the contrary, (Wahyuni et al, 2020) did not find that auditor experience affected audit judgment.…”

Pengaruh Pengetahuan Auditor, Pengalaman Auditor, Dan Kompleksitas Tugas Terhadap Audit Judgment (Studi Empiris Pada Auditor Kap Di Wilayah Kota Semarang Dan Yogyakarta)

“…Badan Pemeriksa Keuangan (BPK) kemudian melakukan pemeriksaan investigatif pada proses pengelolaan keuangan dan dana investasi dan memberikan kesimpulan terjadi penyimpangan terhadap peraturan perundangundangan dan menimbulkan kerugian negara sebesar Rp22,78 triliun. Realita yang terjadi pada perusahaan go public yang tersangkut masalah hukum karena melakukan kecurangan pada praktik akuntansi meskipun telah memperoleh opini Wajar Tanpa Pengecualian menyebabkan timbulnya keraguan atas kualitas opini audit dan audit judgment yang dilakukan oleh akuntan publik (Surbakti & Wijayanti, 2022).…”