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All Journal Moneter : Jurnal Ekonomi dan Keuangan
Mayas Essa Bilbina
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Beban Kerja Auditor, Lingkungan Kerja, Skeptisisme Profesional, dan Locus of Control terhadap Kualitas Audit pada Auditor Generasi Z Jakarta Mayas Essa Bilbina; Marsellisa Nindito; Hafifah Nasution
Moneter : Jurnal Ekonomi dan Keuangan Vol. 4 No. 3 (2026): Juli : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v4i3.2544

Abstract

 Audit quality plays an important role in ensuring the reliability of financial information and maintaining confidence in the auditing profession. As Generation Z increasingly enters the auditing workforce, examining factors associated with audit quality among this group has become relevant. This study investigates the effects of auditor workload, work environment, professional skepticism, and locus of control on audit quality among Generation Z auditors working at Public Accounting Firms (KAP) in Jakarta. A quantitative approach was employed using primary data collected through an online questionnaire. The study involved 95 Generation Z auditors selected through purposive sampling. Data were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The findings indicate that auditor workload does not significantly affect audit quality. In contrast, work environment, professional skepticism, and locus of control have positive and significant effects on audit quality. These findings suggest that organizational conditions and auditors’ internal characteristics play a more substantial role in supporting audit quality than workload. The study highlights the importance of fostering a supportive work environment and strengthening auditors’ professional skepticism and locus of control, particularly among Generation Z auditors.
Co-Authors Marsellisa Nindito Nasution, Hafifah