Peran Mediasi Skeptisme Auditor pada Pengaruh Kompleksitas Tugas dan Pengalaman Auditor terhadap Audit Judgement

  • Novalita Budi Kiswati Fakultas Ekonomi dan Bisnis Universitas Airlangga, Indonesia
  • Erina Sudaryati Fakultas Ekonomi dan Bisnis Universitas Airlangga, Indonesia

Abstract

This study aims to analyze the mediating role of auditor skepticism on the effect of task complexity and experience on audit judgment at KAP in Surabaya. This research is a quantitative study using a questionnaire as the research data instrument. The population of this study were auditors from Public Accountant Office Surabaya who were listed in IAPI in 2020. The sampling technique used was purposive sampling, so that the sample size was 45 active auditors in Public Accountant Office Surabaya.The data analysis technique used was path analysis and sobel test. The results showed that the complexity of the task and experience had a positive effect on audit judgment through the auditor’s skepticism. These results explain that auditors who increasingly show higher skepticism will be able to support the improvement of the quality of the audit judgment made even though the complexity of the audit task is getting heavier. On the other hand, auditors who are experienced or inexperienced in conducting audits will show better quality audit judgment when able to show more frequent skepticism.


Keywords: Task Complexity; Experience, Skepticism; Audit Judgment.

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References

Anggreini, N. W. D., & Rasmini, N. K. (2017). Pengaruh Pengalaman Auditor Dan Time Budget Pressure Pada Profesionalisme Dan Implikasinya Terhadap Kinerja Auditor. E-Jurnal Akuntansi Universitas Udayana, 18(1), 145–175.

Backof, A. G., Bamber, E. M., & Carpenter, T. D. (2016). Do auditor judgment frameworks help in constraining aggressive reporting? Evidence under more precise and less precise accounting standards. Accounting, Organizations and Society, 51, 1–11. https://doi.org/10.1016/j.aos.2016.03.004

Bahtiar, Pagalung, G., Habbe, A. H., & Harryanto. (2017). The Effects of Audit Experience, Trust and Information Technology on the Professional Skepticism and Ability in Detecting Fraud by Internal Bank Auditors in Jakarta, Indonesia Gagaring Pagalung. Scientific Research Journal, V(IX), 1–9. Retrieved from www.scirj.org

Bonner, S. E. (1994). A model of the effects of audit task complexity. Accounting, Organizations and Society, 19(3), 213–234. https://doi.org/10.1016/0361-3682(94)90033-7

Cho, Y. N., & Taylor, C. R. (2020). The role of ambiguity and skepticism in the effectiveness of sustainability labeling. Journal of Business Research, 120(November 2018), 379–388. https://doi.org/10.1016/j.jbusres.2019.08.034

Ghozali, I. (2008). Structural Equation Modeling: Metode Alternatif Dengan Partial Least Square (PLS). Semarang: Universitas Diponegoro.

Hardiningsih, P., Januarti, I., Oktaviani, R. M., Srimindarti, C., & Udin, U. (2019). Determinants of audit quality: An Empirical insight from Indonesia. International Journal of Scientific and Technology Research, 8(7), 570–578.

Hasan, M. A., & Andreas, A. (2019). A Study Of Audit judgment In The Audit Process: Effects Of Obedience Pressures, Task Complexity, And Audit Expertise: The Case Of Public Accounting Firms In Sumatra-Indonesia. International Journal of Scientific and Technology Research, 8(7), 32–37.

Heyrani, F., Banimahd, B., & Roudposhti, F. R. (2016). Investigation of the Effect of Auditors’ Professionalism Levels on their Judgment to Resolve the Conflict between Auditor and Management. Procedia Economics and Finance, 36(16), 177–188. https://doi.org/10.1016/s2212-5671(16)30029-6

Idawati, W., & Eveline, R. (2017). Pengaruh Independensi, Kompetensi, Dan Profesionalisme Auditor Terhadap Pertimbangan Tingkat Materialitas Dalam Pemeriksaan Laporan Keuangan. Jurnal Akuntansi, 20(1), 16. https://doi.org/10.24912/ja.v20i1.73

Jamilah, S., Fanani, Z., & Chandr, G. (2007). Pengaruh Gender, Tekanan Ketaatan, dan Kompleksitas Tugas terhadap Audit judgment. Simposium Nasional Akuntansi 10, 1–30.

Johari, R. J., Sanusi, Z. M., Isa, Y. M., & Ghazali, A. W. (2014). Comparative Judgment of Novice and Expert on Internal Control Tasks: Assessment on Work Effort and Ethical Orientation. Procedia - Social and Behavioral Sciences, 145, 352–360. https://doi.org/10.1016/j.sbspro.2014.06.044

Lumbanrau, R. E. (2019). Jiwasraya: Dari gagal bayar klaim triliunan rupiah hingga dugaan tindakan curang. Retrieved February 10, 2021, from BBC News website: https://www.bbc.com/indonesia/indonesia-50821662#:~:text=Direktur Utama Jiwasraya%2C Hexana Tri,diperkirakan mencapai Rp49%2C6 triliun.

Maryani, W., & Ilyas, F. (2017). Pengaruh Skeptisme, Pengalaman Auditor Dan Self Efficacy Terhadap Audit judgment (Studi Empiris pada Auditor Badan Pengawasan Keuangan dan Pembangunan (BPKP) Perwakilan Provinsi Bengkulu). Jurnal Akuntansi, 7(3), 35–52.

Meiryani. (2019). Due professional care as a moderating variable to independence relationship to audit quality. International Journal of Innovative Technology and Exploring Engineering, 8(10), 3463–3469. https://doi.org/10.35940/ijitee.J9720.0881019

Mohd-Sanusi, Z., Khalid, N. H., & Mahir, A. (2015). An Evaluation of Clients’ Fraud Reasoning Motives in Assessing Fraud Risks: From the Perspective of External and Internal Auditors. Procedia Economics and Finance, 31(15), 2–12. https://doi.org/10.1016/s2212-5671(15)01126-0

Nolder, C. J., & Kadous, K. (2018). Grounding the professional skepticism construct in mindset and attitude theory: A way forward. Accounting, Organizations and Society, 67(March), 1–14. https://doi.org/10.1016/j.aos.2018.03.010

Nugraha, A. P., & Januarti, H. I. (2015). Pengaruh Gender, Pengalaman, Keahlian Auditor Dan Tekanan Ketaatan Terhadap Auditor Judgement Dengan Kompleksitas Tugas Sebagai Variabel Moderasi Pada Bpk Ri Jawa Tengah. Diponegoro Journal of Accounting, 4(4), 42–52.

Parwatha, I. P. A., Sujana, E., & Purnamawati, I. G. A. (2017). Pengaruh Tekanan Ketaatan, Kompleksitas Tugas, Dan Pengalaman Kerja Terhadap Audit judgment (Studi Empiris Pada Kantor Akuntan Publik Di Provinsi Bali). E-Journal Akuntansi Universitas Pendidikan Ganesha, 8(2), 1–11.

Pektra, S., & Kurnia, R. (2015). Pengaruh Gender, Kompleksitas Tugas, Tekanan Ketaatan, Pengalaman Auditor Terhadap Audit Judgement. Jurnal ULTIMA Accounting, 7(1), 1–20. https://doi.org/10.31937/akuntansi.v7i1.79

Popova, V. (2013). Exploration of skepticism, client-specific experiences, and audit judgments. Managerial Auditing Journal, 28(2), 140–160. https://doi.org/10.1108/02686901311284540

Pratiwi, W., & Pratiwi, D. N. (2020). Pengaruh Pengalaman Auditor, Independensi Auditor, Dan Skeptisme Profesional Terhadap Audit judgment. Current: Jurnal Kajian Akuntansi Dan Bisnis Terkini, 1(2), 239–253.

Purnomo, H. (2018). Ada Apa dengan Deloitte dan SNP Finance? Ini Penjelasannya. Retrieved February 10, 2021, from CNBC Indonesia website: https://www.cnbcindonesia.com/market/20180802101243-17-26563/ada-apa-dengan-deloitte-dan-snp-finance-ini-penjelasannya

Rahayu, N. (2017). Pengaruh Pengetahuan Perpajakan, Ketegasan Sanksi Pajak, Dan Tax Amnesty Terhadap Kepatuhan Wajib Pajak. Akuntansi Dewantara, 1(1), 15–30.

Sari, K. G. A., Wirakusuma, M. G., & Ratnadi, N. M. D. (2018). Pengaruh Skeptisisme Profesional, Etika, Tipe Kepribadian, Kompensasi, Dan Pengalaman Pada Pendeteksian Kecurangan. E-Jurnal Akuntansi Universitas Udayana, 7(1), 29–56.

Sayed Hussin, S. A. H., & Iskandar, T. M. (2015). Re-Validation of Professional Skepticism Traits. Procedia Economics and Finance, 28(April), 68–75. https://doi.org/10.1016/s2212-5671(15)01083-7

Wedemeyer, P. D. (2010). A discussion of auditor judgment as the critical component in audit quality- A practitioner’s perspective. International Journal of Disclosure and Governance, 7(4), 320–333. https://doi.org/10.1057/jdg.2010.19

Widyakusuma, A., Sudarma, M., & Roekhudin, R. (2019). The Effect of Professionalism and Experience on Audit judgment with Task Complexity as a Moderating Variable. International Journal of Multicultural and Multireligious Understanding, 6(2), 97. https://doi.org/10.18415/ijmmu.v6i2.644

Xiao, T., Geng, C., & Yuan, C. (2020). How audit effort affects audit quality: An audit process and audit output perspective. China Journal of Accounting Research, 13(1), 109–127. https://doi.org/10.1016/j.cjar.2020.02.002

Yendrawati, R., & Mukti, D. K. (2015). Pengaruh Gender, Kompleksitas Tugas, Tekanan Ketaatan, Pengalaman Auditor Terhadap Audit Judgement. Jurnal Inovasi Dan Kewirausahaan, 4(1), 1–8. https://doi.org/10.31937/akuntansi.v7i1.79

Yowanda, V., Kristina, V., Pernando, R., Sherly, Erika, Sitepu, W. R. B., & Dinarianti, R. (2019). Pengaruh Skeptisme, Pengalaman Auditor, dan Self Efficacy Terhadap Audit Judgement Pada Kantor Akuntan Publik di Medan. Jurnal Ilmiah ESAI Volume, 13(2), 124–140.

Zarefar, A., Andreas, & Zarefar, A. (2016). The Influence of Ethics, Experience and Competency toward the Quality of Auditing with Professional Auditor Scepticism as a Moderating Variable. Procedia - Social and Behavioral Sciences, 219, 828–832. https://doi.org/10.1016/j.sbspro.2016.05.074

Anggreini, N. W. D., & Rasmini, N. K. (2017). Pengaruh Pengalaman Auditor Dan Time Budget Pressure Pada Profesionalisme Dan Implikasinya Terhadap Kinerja Auditor. E-Jurnal Akuntansi Universitas Udayana, 18(1), 145–175.

Backof, A. G., Bamber, E. M., & Carpenter, T. D. (2016). Do auditor judgment frameworks help in constraining aggressive reporting? Evidence under more precise and less precise accounting standards. Accounting, Organizations and Society, 51, 1–11. https://doi.org/10.1016/j.aos.2016.03.004

Bahtiar, Pagalung, G., Habbe, A. H., & Harryanto. (2017). The Effects of Audit Experience, Trust and Information Technology on the Professional Skepticism and Ability in Detecting Fraud by Internal Bank Auditors in Jakarta, Indonesia Gagaring Pagalung. Scientific Research Journal, V(IX), 1–9. Retrieved from www.scirj.org

Bonner, S. E. (1994). A model of the effects of audit task complexity. Accounting, Organizations and Society, 19(3), 213–234. https://doi.org/10.1016/0361-3682(94)90033-7

Cho, Y. N., & Taylor, C. R. (2020). The role of ambiguity and skepticism in the effectiveness of sustainability labeling. Journal of Business Research, 120(November 2018), 379–388. https://doi.org/10.1016/j.jbusres.2019.08.034

Ghozali, I. (2008). Structural Equation Modeling: Metode Alternatif Dengan Partial Least Square (PLS). Semarang: Universitas Diponegoro.

Hardiningsih, P., Januarti, I., Oktaviani, R. M., Srimindarti, C., & Udin, U. (2019). Determinants of audit quality: An Empirical insight from Indonesia. International Journal of Scientific and Technology Research, 8(7), 570–578.

Hasan, M. A., & Andreas, A. (2019). A Study Of Audit judgment In The Audit Process: Effects Of Obedience Pressures, Task Complexity, And Audit Expertise: The Case Of Public Accounting Firms In Sumatra-Indonesia. International Journal of Scientific and Technology Research, 8(7), 32–37.

Heyrani, F., Banimahd, B., & Roudposhti, F. R. (2016). Investigation of the Effect of Auditors’ Professionalism Levels on their Judgment to Resolve the Conflict between Auditor and Management. Procedia Economics and Finance, 36(16), 177–188. https://doi.org/10.1016/s2212-5671(16)30029-6

Idawati, W., & Eveline, R. (2017). Pengaruh Independensi, Kompetensi, Dan Profesionalisme Auditor Terhadap Pertimbangan Tingkat Materialitas Dalam Pemeriksaan Laporan Keuangan. Jurnal Akuntansi, 20(1), 16. https://doi.org/10.24912/ja.v20i1.73

Jamilah, S., Fanani, Z., & Chandr, G. (2007). Pengaruh Gender, Tekanan Ketaatan, dan Kompleksitas Tugas terhadap Audit judgment. Simposium Nasional Akuntansi 10, 1–30.

Johari, R. J., Sanusi, Z. M., Isa, Y. M., & Ghazali, A. W. (2014). Comparative Judgment of Novice and Expert on Internal Control Tasks: Assessment on Work Effort and Ethical Orientation. Procedia - Social and Behavioral Sciences, 145, 352–360. https://doi.org/10.1016/j.sbspro.2014.06.044

Lumbanrau, R. E. (2019). Jiwasraya: Dari gagal bayar klaim triliunan rupiah hingga dugaan tindakan curang. Retrieved February 10, 2021, from BBC News website: https://www.bbc.com/indonesia/indonesia-50821662#:~:text=Direktur Utama Jiwasraya%2C Hexana Tri,diperkirakan mencapai Rp49%2C6 triliun.

Maryani, W., & Ilyas, F. (2017). Pengaruh Skeptisme, Pengalaman Auditor Dan Self Efficacy Terhadap Audit judgment (Studi Empiris pada Auditor Badan Pengawasan Keuangan dan Pembangunan (BPKP) Perwakilan Provinsi Bengkulu). Jurnal Akuntansi, 7(3), 35–52.

Meiryani. (2019). Due professional care as a moderating variable to independence relationship to audit quality. International Journal of Innovative Technology and Exploring Engineering, 8(10), 3463–3469. https://doi.org/10.35940/ijitee.J9720.0881019

Mohd-Sanusi, Z., Khalid, N. H., & Mahir, A. (2015). An Evaluation of Clients’ Fraud Reasoning Motives in Assessing Fraud Risks: From the Perspective of External and Internal Auditors. Procedia Economics and Finance, 31(15), 2–12. https://doi.org/10.1016/s2212-5671(15)01126-0

Nolder, C. J., & Kadous, K. (2018). Grounding the professional skepticism construct in mindset and attitude theory: A way forward. Accounting, Organizations and Society, 67(March), 1–14. https://doi.org/10.1016/j.aos.2018.03.010

Nugraha, A. P., & Januarti, H. I. (2015). Pengaruh Gender, Pengalaman, Keahlian Auditor Dan Tekanan Ketaatan Terhadap Auditor Judgement Dengan Kompleksitas Tugas Sebagai Variabel Moderasi Pada Bpk Ri Jawa Tengah. Diponegoro Journal of Accounting, 4(4), 42–52.

Parwatha, I. P. A., Sujana, E., & Purnamawati, I. G. A. (2017). Pengaruh Tekanan Ketaatan, Kompleksitas Tugas, Dan Pengalaman Kerja Terhadap Audit judgment (Studi Empiris Pada Kantor Akuntan Publik Di Provinsi Bali). E-Journal Akuntansi Universitas Pendidikan Ganesha, 8(2), 1–11.

Pektra, S., & Kurnia, R. (2015). Pengaruh Gender, Kompleksitas Tugas, Tekanan Ketaatan, Pengalaman Auditor Terhadap Audit Judgement. Jurnal ULTIMA Accounting, 7(1), 1–20. https://doi.org/10.31937/akuntansi.v7i1.79

Popova, V. (2013). Exploration of skepticism, client-specific experiences, and audit judgments. Managerial Auditing Journal, 28(2), 140–160. https://doi.org/10.1108/02686901311284540

Pratiwi, W., & Pratiwi, D. N. (2020). Pengaruh Pengalaman Auditor, Independensi Auditor, Dan Skeptisme Profesional Terhadap Audit judgment. Current: Jurnal Kajian Akuntansi Dan Bisnis Terkini, 1(2), 239–253.

Purnomo, H. (2018). Ada Apa dengan Deloitte dan SNP Finance? Ini Penjelasannya. Retrieved February 10, 2021, from CNBC Indonesia website: https://www.cnbcindonesia.com/market/20180802101243-17-26563/ada-apa-dengan-deloitte-dan-snp-finance-ini-penjelasannya

Rahayu, N. (2017). Pengaruh Pengetahuan Perpajakan, Ketegasan Sanksi Pajak, Dan Tax Amnesty Terhadap Kepatuhan Wajib Pajak. Akuntansi Dewantara, 1(1), 15–30.

Sari, K. G. A., Wirakusuma, M. G., & Ratnadi, N. M. D. (2018). Pengaruh Skeptisisme Profesional, Etika, Tipe Kepribadian, Kompensasi, Dan Pengalaman Pada Pendeteksian Kecurangan. E-Jurnal Akuntansi Universitas Udayana, 7(1), 29–56.

Sayed Hussin, S. A. H., & Iskandar, T. M. (2015). Re-Validation of Professional Skepticism Traits. Procedia Economics and Finance, 28(April), 68–75. https://doi.org/10.1016/s2212-5671(15)01083-7

Wedemeyer, P. D. (2010). A discussion of auditor judgment as the critical component in audit quality- A practitioner’s perspective. International Journal of Disclosure and Governance, 7(4), 320–333. https://doi.org/10.1057/jdg.2010.19

Widyakusuma, A., Sudarma, M., & Roekhudin, R. (2019). The Effect of Professionalism and Experience on Audit judgment with Task Complexity as a Moderating Variable. International Journal of Multicultural and Multireligious Understanding, 6(2), 97. https://doi.org/10.18415/ijmmu.v6i2.644

Xiao, T., Geng, C., & Yuan, C. (2020). How audit effort affects audit quality: An audit process and audit output perspective. China Journal of Accounting Research, 13(1), 109–127. https://doi.org/10.1016/j.cjar.2020.02.002

Yendrawati, R., & Mukti, D. K. (2015). Pengaruh Gender, Kompleksitas Tugas, Tekanan Ketaatan, Pengalaman Auditor Terhadap Audit Judgement. Jurnal Inovasi Dan Kewirausahaan, 4(1), 1–8. https://doi.org/10.31937/akuntansi.v7i1.79

Yowanda, V., Kristina, V., Pernando, R., Sherly, Erika, Sitepu, W. R. B., & Dinarianti, R. (2019). Pengaruh Skeptisme, Pengalaman Auditor, dan Self Efficacy Terhadap Audit Judgement Pada Kantor Akuntan Publik di Medan. Jurnal Ilmiah ESAI Volume, 13(2), 124–140.

Zarefar, A., Andreas, & Zarefar, A. (2016). The Influence of Ethics, Experience and Competency toward the Quality of Auditing with Professional Auditor Scepticism as a Moderating Variable. Procedia - Social and Behavioral Sciences, 219, 828–832. https://doi.org/10.1016/j.sbspro.2016.05.074
Published
2021-04-25
How to Cite
KISWATI, Novalita Budi; SUDARYATI, Erina. Peran Mediasi Skeptisme Auditor pada Pengaruh Kompleksitas Tugas dan Pengalaman Auditor terhadap Audit Judgement. E-Jurnal Akuntansi, [S.l.], v. 31, n. 4, p. 1041-1056, apr. 2021. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/70691>. Date accessed: 01 feb. 2023. doi: https://doi.org/10.24843/EJA.2021.v31.i04.p19.
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