Audit Judgment pada Akuntan Publik: Peran Pengalaman, Kompleksitas Tugas, Independensi, dan Skeptisisme Profesional

Abstract

Numerous cases of false audit opinions are detrimental to the auditor and the client. Moreover, to the public, namely the stakeholders. Inappropriate audit opinions are mostly initiated by the auditor’s inability to consider and make decisions regarding how the auditor should respond to the audit evidence received (audit judgment). This study is intended to probe the effect of auditor experience, task complexity, independence, and professional skepticism on audit judgment. The sample in this study is an active public accountant in Indonesia. This analysis is done with 36 respondents using convenience sampling method. The test was carried out using multiple linear regression analysis assisted by Statistical Product and Service Solution (SPSS) software version 26. The results shows that (1) auditor experience does not affect audit judgment, (2) task complexity does not affect audit judgment, (3) independence does not affect audit judgment, (4) professional skepticism affect audit judgment positively, and (5) auditor experience, task complexity, independence, and professional skepticism simultaneously have an effect on audit judgment. Contributions that are able to be presented from the results of this study are (1) for academics to be able to educate prospective public accountants so they are able to produce credible successors to the public accounting profession, and (2) for practitioners to manage in improving the performance of every public accountant in their work environment.
Keywords: auditor’s experience, task complexity, independence, skepticism, audit judgment