Pengaruh Skeptisisme Profesional, Locus of Control, dan Kompleksitas Tugas terhadap Audit Judgement - Alifia, Nandira Nurchantika; Amiruddin, Amiruddin; Sundari, Sri (Pustaka Peradaban, 2025)
Financial statements must be reviewed by neutral external parties, namely professional auditors, before being disclosed to the public. The quality of audited financial information significantly influences stakeholders’ decisions. Every action taken by auditors affects Audit judgment, which in turn determines audit quality and opinion. This study aims to examine the effects of professional skepticism, locus of control, and task complexity on Audit judgment. The research was conducted at Public Accounting Firms (KAP) in Makassar, Indonesia, listed in the 2025 Public Accountant Directory. Using a saturated sampling method, data were collected from 64 auditors. A quantitative approach was employed with Structural Equation Modeling-Partial Least Squares (SEM-PLS), supported by WarpPLS 7.0 and path coefficient testing. The findings reveal that professional skepticism, locus of control, and task complexity positively influence Audit judgment. Theoretically, the study strengthens the application of attribution theory in Audit judgment through internal factors. Practically, it provides empirical insights for auditors to enhance judgment quality by fostering professional skepticism and locus of control. Laporan keuangan harus diaudit oleh pihak eksternal yang independen sebelum dipublikasikan, karena kualitas informasi yang diaudit sangat menentukan keputusan pemangku kepentingan. Audit judgment menjadi aspek kunci dalam proses ini, yang dipengaruhi oleh berbagai faktor internal auditor. Penelitian ini bertujuan menganalisis pengaruh skeptisisme profesional, locus of control, dan kompleksitas tugas terhadap Audit judgment. Objek penelitian adalah Kantor Akuntan Publik (KAP) di Kota Makassar yang terdaftar dalam Direktori Akuntan Publik tahun 2025. Sampel jenuh digunakan dengan melibatkan 64 auditor. Metode penelitian bersifat kuantitatif dengan pendekatan Structural Equation Modeling-Partial Least Squares (SEM-PLS) melalui perangkat WarpPLS 7.0 dan uji koefisien jalur. Hasil penelitian menunjukkan bahwa skeptisisme profesional, locus of control, dan kompleksitas tugas berpengaruh positif terhadap Audit judgment. Secara teoritis, temuan ini memperkuat penerapan teori atribusi dalam Audit judgment melalui faktor internal, sedangkan secara praktis memberikan landasan empiris bagi auditor untuk meningkatkan kualitas judgment dengan mengembangkan skeptisisme profesional dan locus of control.