Pengaruh Skeptisisme Profesional dan Kompetensi Auditor terhadap Audit Judgment dengan Moral Reasoning sebagai Variabel Moderasi
DOI:
https://doi.org/10.55606/jempper.v5i2.6427Keywords:
Audit Judgment, Auditor Competence, Moral Reasoning, PLS-SEM, Professional SkepticismAbstract
Audit judgment is an auditor’s professional decision that plays a critical role in maintaining the quality and credibility of audit outcomes; however, in practice it remains influenced by various individual auditor factors. This study aims to examine the effects of professional skepticism and auditor competence on audit judgment, with moral reasoning as a moderating variable. A quantitative approach was employed by distributing questionnaires to 70 auditors working in Public Accounting Firms in Bali Province, selected using purposive sampling. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. The results indicate that auditors’ professional skepticism does not have a significant effect on audit judgment, whereas auditor competence has a positive and significant effect on audit judgment. In addition, moral reasoning is found to moderate the relationship between professional skepticism and audit judgment as well as the relationship between auditor competence and audit judgment. These findings suggest that moral considerations play an important role in strengthening audit decision-making, particularly when combined with auditors’ competence and professional attitudes. Theoretically, this study supports Attribution Theory and Kohlberg’s Moral Development Theory in explaining how individual factors and moral considerations shape audit judgment that is integrity-driven and oriented toward the public interest.
References
Azmi, Z., & Nikmah, K. (2025). The use of attribution theory in accounting research: A literature review. Equity: Jurnal Akuntansi, 5(2), 108–122. https://doi.org/10.46821/equity.v5i2.627
Budiadnyani, N. P., & Dewi, P. P. R. A. (2024). Professional skepticism and audit judgment: The moderating effect of audit experience. Journal of Applied Sciences in Accounting, Finance, and Tax, 7(2), 106–116. https://doi.org/10.31940/jasafint.v7i2.106-116
Carpenter, T. D., & Reimers, J. L. (2013). Professional skepticism: The effects of a partner’s influence and the presence of fraud on auditors’ fraud judgments and actions. Accounting Horizons, 27(1), 1–18.
Colette, A. E., & Lukman, H. (2024). The influence of competence, independence, and auditor’s professional ethics on audit quality. Journal of Accounting and Finance Research, 2(1), 3007–3015.
Deandra, M. R., & Wahyudi, S. (2025). The influence of auditor competence, threats to independence, and professional ethics on audit judgment: Perspectives from public accounting firms in South Jakarta. International Journal of Accounting Research, 5(7), 9413–9425.
Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2017). A primer on partial least squares structural equation modeling (PLS-SEM) (2nd ed.). Sage Publications.
Hajering, M. S. M. (2023). Determinants of audit judgment: Evidence from Indonesia. Jurnal Ilmiah Akuntansi Peradaban, 9(2), 262–278.
Kementerian Keuangan Republik Indonesia. (2019). Akuntan publik dan Kantor Akuntan Publik PT Garuda Indonesia Tbk dinyatakan bersalah.
Nurcaliana, Y. A., & Pangaribuan, H. (2023). The effect of competence, time budget pressure, audit fee, and audit quality on audit judgment. Journal Scientific of Mandalika, 4(5), 43–50. https://doi.org/10.36312/vol4iss5pp43-50
Otoritas Jasa Keuangan. (2018). Siaran pers: OJK kenakan sanksi terhadap akuntan publik dan Kantor Akuntan Publik auditor PT Sunprima Nusantara Pembiayaan. https://ojk.go.id/id/berita-dan-kegiatan/siaran-pers/Pages/Siaran-Pers-OJK-Kenakan-Sanksi-terhadap-Akuntan-Publik-dan-Kantor-Akuntan-Publik-Auditor-PT-Sunprima-Nusantara-Pembiayaan.aspx
Otoritas Jasa Keuangan. (2025). Surat Nomor S-27/PD.11/2025 tentang sanksi administratif berupa pembekuan pendaftaran terhadap Akuntan Publik Yansyafrin. https://ojk.go.id/id/berita-dan-kegiatan/pengumuman/Pages/Sanksi-Administratif-Pembekuan-Pendaftaran-Akuntan-Publik-Yansyafrin.aspx
Prabandari, K. P., & Rasmini, N. K. (2024). Moderation of professional skepticism: Moral reasoning, independence, and auditor competence on audit quality. Journal of Economics, Finance and Management Studies, 7(11), 6779–6785. https://doi.org/10.47191/jefms/v7-i11-20
Rustan, R. (2021). Several factors affecting audit judgment with moral reasoning moderation. Atestasi: Jurnal Ilmiah Akuntansi, 4(1), 96–104. https://doi.org/10.57178/atestasi.v4i1.169
Samagaio, A., & Rodrigues, R. (2016). Human capital and performance in young audit firms. Journal of Business Research, 69(11), 5354–5359.
Saraswati, M. (2023). Pengalaman auditor dan etika profesi terhadap penyelesaian dilema etika. Jurnal Akuntansi Profesional, 1(2), 1–16.
Srimindarti, C., Ashobah, S. N. F., Hardiningsih, P., & Yunianto, A. (2022). Does moral reasoning moderate audit quality determinants? International Journal of Applied Economics, Finance and Accounting, 14(2), 162–169. https://doi.org/10.33094/ijaefa.v14i2.693
Sugiyono. (2022). Metode penelitian kuantitatif, kualitatif, dan R&D. Alfabeta.
Yuliana, D., & Puspita, A. F. (2024). The effect of professional skepticism and auditor experience on the ability to detect fraud. Jurnal Akuntansi Bisnis, 18(2), 272–290. https://doi.org/10.30813/jab.v18i2.8104
Yuliani, F., Agoes, S., & Indrajati, M. F. D. (2023). Skeptisisme profesional dan kompleksitas tugas terhadap audit judgment serta dampaknya terhadap kualitas audit. Jurnal Kontemporer Akuntansi, 3(2), 59–68.
