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All Journal Majalah Kedokteran Bandung JURNAL RISET AKUNTANSI GOING CONCERN JAM : Jurnal Aplikasi Manajemen Jurnal Kimia dan Kemasan Jurnal Terapan Abdimas Owner : Riset dan Jurnal Akuntansi Business and Finance Journal Prologia Koneksi JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Kumawula: Jurnal Pengabdian Kepada Masyarakat Dinasti International Journal of Management Science Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) Prosiding National Conference for Community Service Project Journal of Law and Policy Transformation Jurnal Performa : Jurnal Manajemen dan Start-up Bisnis Jurnal Komunikasi Nusantara Jurnal Komunikasi Nusantara BUDGETING : Journal of Business, Management and Accounting Jurnal Kesmas Asclepius Buletin Peternakan Tropis (Bulletin of Tropical Animal Science) Prima Abdika: Jurnal Pengabdian Masyarakat CLLiENT (CULTURE, LITERATURE, LINGUISTICS, ENGLISH TEACHING) Jurnal Paradigma Akuntansi Jurnal Pemberdayaan Masyarakat Indonesia (JPMI) Bussman Journal : Indonesian Journal of Business and Management Journal Of Human And Education (JAHE) Jurnal Akuntansi Keuangan dan Bisnis Journal of International Conference Proceedings Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pendidikan Indonesia (Japendi) Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Metaphor LINGUISTS : JOURNAL OF LINGUISTICS AND LANGUAGE TEACHING JURNAL TEKNOLOGI, KESEHATAN DAN ILMU SOSIAL
Christina Christina
Jurusan Teknologi Pangan, Universitas Pelita Harapan Jl. M. H. Thamrin Boulevard 1100, Lippo Karawaci, Tangerang
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Journal : Jurnal Akuntansi Keuangan dan Bisnis

 1 
Determinasi Psikologis Auditor Terhadap Pertimbangan Profesional Auditor Christina, Christina; Afraini, Fadiyah Husna
Jurnal Akuntansi Keuangan dan Bisnis Vol 18 No 1 (2025): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v18i1.6432

Abstract

Auditor psychological factors may limit the auditor’s cognitive ability to make professional judgments. It shows that even though the auditor has perfomed the audit work professionally and in accordance with auditing standards, misjudgments may still occur. This research aims to determine auditors’ psychological determinant that may affect auditors’ professional judgment. Self-efficacy and skepticism are the psychological factors that will be examined for their influence on auditors’ professional judgment. This study uses Individual Psychology by Alfred Adler as grand theory to explain the relationship between variables. This is a causal study using quantitative data types and primary data sources. Auditors working at registered KAP in South Jakarta based on the directory of IAPI directory 2024 are the population of this study. The data was collected by distributing questionnaire to respondents who meet the criteria. The samples were obtained with a total of 92 samples using purposive sampling method. The data analysis method uses multiple linear regression, and then processed using IBM SPSS version 26. The results show that self-efficacy and skepticism, partially and simultaneously, have positive and significant effect on auditors’ professional judgment
Co-Authors Abdul Rahmat Adriel, Nicholas Afraini, Fadiyah Husna Agustin, Viona Amboro, Florianus Yudhi Priyo Amelia Amelia Andy Andy Antonio, Jason Aparianto, Aparianto Aritonang, Jonsfir Daus Arlends Chris Aruan, Michelle Aurelia, Agnes Aurelia, Clara Bambang Siswanto Calvin Calvin Centrico, Centrico Christiani, Natalia Christina Whidya Utami David Try Liputra Derrick, Lionel Desia, Wirini Dewi Fatimah Dewi, Indira Shinta Dliaulkhaq, Muhammad Khadziq Drice, Eric Elizabeth Wianto, Elizabeth Elizabeth Yohanes Fatmi, Mutia Ferdawson, Ferdawson Filrando, Ariendy Fitria, Aliah Noor Fitria, Sherley Florence Leony, Florence Fransika, Widya Fransisca, Violin Golan Hasan, Golan Hakim, Cristine Mulia Hambali, Mellisa Pricilia Hidayah, Atinia Hidayat Hidayat Hutauruk, Rufinus Hotmaulana Irawan, Anthony Isnaeni, Dina Nur Isyana Emita Jesslyn, Jesslyn Joab, Jonathan Joscelin, Joscelin Joycelyn, Joycelyn Julis, Danica Julyance, Zoey Khoirunnisa, Vini Lee, Jenny Leo, Leo Lestari, Alvera Sinta Lestari, Sri Indah Liestya Padmawidjaja Liliana Dewi Lim, Vincent Lina Lina Liswandi, Niko Lo, Lucyana M. Djae, Zaim Katarabumi Maharsayani, Derdya Maria, Lisda Mashari, Lea Melanie Cornelia, Melanie Melina Hermawan Mirza, Deni Faisal Monica Monica, Monica Mustika, Uray Ndaru Nainggolan, Indra Oloan Nelvi, Novita Nicholas, Nicholas Novianti, Debby Nuri Arum Anugrahati Paerin, Paerin Pakpahan, Marpha Yosua Panggabean, Maya Sabirina Patricia, Cindy Paulina Paulina Putra, Claudio Ravindra Rafida, Siti Jihan Reandy, Davis Rinaningsih Rinaningsih Rinoa, Livvy Rofik, Abdur Ronald Sukwadi Rosalina Rosalina Rose, Felicia Diana Rusdianto Roestam Sakana, Fayat Salim, Susanto Salsabila, Fatiha Zaidatus Sanjaya, Enrico Saputra, Teddy Selvi Selvi Setefanus Suprajitno Sigalingging, Eni Duwita Sisca Aulia Soelaeman, M. Rachmat Stelyven, Stelyven Steven, Leonardo Sudirgo, Tony Supriadi, Rudi Susanto, Kevin Sutanto, J. E. Syafira Ulya Firza Tang, Jeffen Tanuwijaya, Netanya Deecy Tina Melinda Tommy Christian Efrata Tony Antonio Vanessa Vanessa Wahyu, Raden Bagus Wangsa, Rivaldo Warnoto Warnoto Wawolangi, Kristian Yosua Wilidyo, Erwent Winda Halim, Winda Wiranata, Chandra Wulan Purnama Sari Yani, Pitri Yuliana Yuliana