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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi BANGUN REKAPRIMA Jurnal Akuntansi dan Ekonomika JOURNAL OF CIVIL ENGINEERING, BUILDING AND TRANSPORTATION Pendas : Jurnah Ilmiah Pendidikan Dasar Jurnal Pengembangan Rekayasa dan Teknologi Jurnal Teknologi Informasi dan Komunikasi Teknika Jurnal Konstruksi Jurnal Teknik Sipil Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Dedication : Jurnal Pengabdian Masyarakat Jurnal Pengabdian KOLABORATIF International Journal of Sustainable Building, Infrastructure and Environment Jurnal Ekonomi dan Bisnis
Lila Anggraini
Universitas Semarang
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Mechanical Engineering Social Sciences Transportation Other

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PENGARUH KOMPETENSI AUDITOR, SKEPTISISME PROFESIONAL, KOMPLEKSITAS TUGAS, DAN SELF-EFFICACY TERHADAP AUDIT JUDGEMENT (STUDI PADA KAP DI WILAYAH KOTA JAKARTA) Arnas, Azzahra Aliyya; DP, Emrinaldi Nur; Anggraini, Lila
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 13, No 1 (2026): Januari - Juni (2026)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study examines the influence of auditor competence, professional skepticism,task complexity, and self-efficacy on audit judgement in Public Accounting Firmsin Jakarta. This quantitative research employed a survey method involving 60auditors selected using purposive sampling. Data were analyzed using StructuralEquation Modeling (SEM) with SmartPLS 4. The results indicate that auditorcompetence and professional skepticism have a significant positive effect on auditjudgement, while task complexity and self-efficacy do not significantly affect auditjudgement. The model explains 42.7% of the variance in audit judgement. Thisstudy contributes to auditing literature and provides practical implications forimproving audit quality. Keyword: audit judgement; auditor competence; professional skepticism; selfefficacy; task complexity
Co-Authors Ana Fatchiyati Annisa Zahrotun Na'imah Arnas, Azzahra Aliyya Bambang Sudarmanto bambang sudarmanto Cahyono, Yudi Chatarina Umbul Wahyuni Crista, Ngudi Hari Desy Ratna Arthaningtyas Diah Ariyati Puji Lestari DIAH RAHMAWATI Diah Rahmawati Diah Rahmawati Emrinaldi Nur DP Fatchiyati, Ana Fatma Cholida, Nur Fithriani Humairoh, Fitri Iin Irawati Iin Irawati Kurniawan, Nurdin Mahardika, Vera Masvika, Hendra Mayla Khoiriyah Muhammad Latif Nur Fithriani F. Cholida Nurrahma Dewi pamungkas, wardana galih Pamungkas, Wardana Galih Purwanti, Hani Ria Nelly Sari Ruhul Fitrios Seno Suharyo Sinta Ramaiyanti Sri Wanto Sri Wanto Sriwanto Sudanti Susanto Susanto Susanto Susanto Trias Widorini Vera Mahardika Vera Oktari Yelfa Fauziyyah