Pengaruh Pengalaman Audit, Self-Efficacy, Kompleksitas Tugas, Tekanan Ketaatan Terhadap Audit Judgment Dengan Skeptisisme Profesional Sebagai Variabel Mediasi - Aisiah Qumaini; Frank Aligarh (ACE: Accounting Research Journal, 2022)
ABSTRACT This study aims to examine the effect of audit experience, self-efficacy, task complexity, obedience pressure on audit judgment with professional skepticism as a mediating variable. This study uses a survey method. This research used random sampling technique. Respondents that can be used are 66 auditor respondents. The data analysis technique used Structural Equation Modeling-Partial Last Square (SEM-PLS). The results of this study reveal that self-efficacy has a positive effect on audit judgment. Auditor experience, professional skepticism, task complexity, and obedience pressure have no effect on audit judgment. Experience & self-efficacy have a positive effect on professional skepticism, task complexity has no effect on professional skepticism, and obedience pressure has no effect on professional skepticism. The results of the mediation test state that skepticism mediates the effect of self-efficacy on audit judgment. Keywords: Audit Experience, Self-efficacy, Task Complexity, Obedience Pressure, Profesional Skepticism, Audit judgment. ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh pengalaman audit, self-efficacy, kompleksitas tugas, tekanan ketaatan terhadap audit judgment dengan skeptisisme profesional sebagai variabel mediasi. Penelitian ini menggunakan metode survei. Penelitian ini menggunakan teknik pengambilan sampel random sampling. Responden yang bisa digunakan sebanyak 66 responden auditor. Teknik analisis data menggunakan Structural Equation Modeling-Partial Last Square (SEM-PLS). Hasil penelitian ini membuktikan bahwa self efficacy berpengaruh positif terhadap audit judgment. Pengalaman auditor, skeptisisme profesional, kompleksitas tugas, dan tekanan ketaatan tidak berpengaruh terhadap audit judgment. Pengalaman & self-efficacy berpengaruh positif skeptisisme profesional, kompleksitas tugas tidak berpengaruh terhadap skeptisisme profesional, tekanan ketaatan tidak berpengaruh terhadap skeptisisme profesional. Hasil uji mediasi menyebutkan bahwa skeptisisme memediasi pengaruh antara self-efficacy terhadap audit judgment. Kata Kunci: Pengalaman Audit, Self-efficacy, Kompleksitas Tugas, Tekanan Ketaatan, Skeptisisme Profesional, Audit judgment.