Main Article Content

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

Article Details

References

  1. Adler, A. (2023). Memahami Diri Sendiri dan Orang Lain (R. Edink, Ed.). IRCiSoD.
  2. Anas, F. A. (2020). Pengaruh Karakteristik Profesionalisme Auditor terhadap Audit Judgement dengan Spriritual Quetient sebagai Variabel Moderating (Studi pada Inspektorat Provinsi Sulawesi Selatan) [Akuntansi]. Universitas Islam Negeri Alaudin.
  3. Arens, A. A., Elder, R. J., & Beasley, M. S. (2015). Audit & Jasa Assurance Edisi Kelimabelas (S. Saat, Ed.; 15 ed.). Penerbit Erlangga.
  4. Cicilia, T., & Sofian, S. (2022). Pengaruh Locus of Cotrol, Self Efficacy, Job Stress dan Kompleksitas Tugas terhadap Audit Judgment. Jurnal Ilmiah Mahasiswa Akuntansi, 11(2), 110–122. https://doi.org/10.33508/jima.v11i2.4571
  5. Ghozali, I. (2021). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 26 Edisi 10 (10 ed.). Badan Penerbit Universitas Diponegoro.
  6. Institut Akuntan Publik Indonesia. (2021). Standar Audit 200 (Revisi 2021) Tujuan Keseluruhan Auditor Independen dan Pelaksanaan Audit berdasarkan Standar Audit. IAPI. http://www.iapi.or.id
  7. Islamic, G. P. (2019). Pengaruh Locus of Control, Skeptisme Profesional, dan Independensi terhadap Audit Judgment. Jurnal Akuntansi dan Keuangan, 3(2), 1–21.
  8. Kishimi, I., & Koga, F. (2019). Berani Tidak Disukai. PT Gramedia Pustaka Utama.
  9. Korompis, C. W. M. (2019). Perkembangan Pertimbangan Profesional Auditor dan Kualitas Audit. Journal of Technopreneurship on Economics and Business Review, 1(1), 1–13. https://jtebr.unisan.ac.id
  10. Purnomo, H. (2018, Oktober 1). Konkret! Buntut Kasus SNP, Kantor Akuntan Ini Disanksi OJK. CNBC Indonesia. https://www.cnbcindonesia.com/news/20181001163138-4-35527/konkret-buntut-kasus-snp-kantor-akuntan-ini-disanksi-ojk
  11. Semiun, Y. (2020). Teori-Teori Kepribadian Behavioristik (U. Prastya, Ed.). PT Kanisius.
  12. Sumartono, Ermawati, Y., & Rorong, T. M. (2022). Influence of experience and professional skepticism on audit judgement of government external auditors. Jurnal Akuntansi dan Auditing Indonesia, 26(2). https://doi.org/10.20885/jaai.vol26.i
  13. Wahyuni, A., & Widaryanti, W. (2023). Pengaruh Tekanan Ketaatan, Self-Efficacy Terhadap Audit Judgement dengan Variabel Kompleksitas Tugas Sebagai Pemoderasi. Jurnal Ilmiah Aset, 25(2), 113–119. https://doi.org/10.37470/1.25.2.222
  14. Widiantari, N. K. S., Rustiarini, N. W., & Dewi, N. P. S. (2022). Pengaruh Locus Of Control, Self Esteem, Skeptisme, Ethical Sensitivity, Dan Self Efficacy Terhadap Audit Judgment Pada Kantor Akuntan Publik Di Bali. Jurnal KARMA, 2(1), 2158–2169.