FAKTOR – FAKTOR YANG MEMPENGARUHI AUDIT JUDGMENT MELALUI SIKAP SKEPTISME AUDITOR (Studi Empiris Pada Kantor Akuntan Publik di Surabaya)

Abstract

The financial statements are audited by an independent auditor to find out whether there is fraud on the results of the audit, to reduce audit failure in providing audit judgment. Factors that influence audit judgment in the audit process are obedience pressure, task complexity, auditor experience and auditor skepticism. This study aims to examine the effect of obedience pressure, task complexity and auditor experience on audit judgment through auditor skepticism as a mediating variable. This research is quantitative research, the determination of the sample using purposive sampling. The population in this study were all auditors of KAP Surabaya registered on IAPI in 44 Public Accounting Firms according to the IAPI directory book in 2018. In the research, starting from Partners, senior Auditors and Junior Auditors were selected as research respondents by distributing questionnaires. Testing the hypothesis in this study uses path analysis. The results showed that obedience pressure, task complexity and auditor experience positively and significantly affected Judgment audit and obedience pressure, task complexity and auditor experience had a positive and significant effect on Judgment audit through auditor skepticism. The results of the study are expected to provide benefits and an overview to auditors at the Surabaya City Public Accountant Office how compliance pressure, task complexity and auditor experience influence audit judgment through auditor skepticism.

Keywords: obedience pressure, task complexity, auditor experience, audit judgment, and auditor skepticism.