Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi
Arnas, Azzahra Aliyya
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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 Emrinaldi Nur DP Lila Anggraini