Pengaruh Time Budget Pressure, Kompleksitas Tugas, Skeptisme Profesional, dan Pengalaman Auditor Terhadap Audit Judgment

Magdalena, Eunike (2026) Pengaruh Time Budget Pressure, Kompleksitas Tugas, Skeptisme Profesional, dan Pengalaman Auditor Terhadap Audit Judgment. S1 thesis, Universitas Kristen Indonesia.

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Abstract

Studi ini dilakukan dengan tujuan untuk menguji pengaruh time budget pressure, kompleksitas tugas, skeptisisme profesional, dan pengalaman kerja auditor terhadap ketepatan audit judgment. Kasus kegagalan audit di Indonesia seperti PT Garuda Indonesia, PT Asuransi Jiwasraya, dan PT Indofarma Tbk mengindikasikan kelemahan penerapan pertimbangan profesional auditor yang melandasi urgensi penelitian ini, dengan teori atribusi sebagai landasan teoretis. Lewat desain riset kuantitatif kausal asosiatif, penelitian ini menetapkan sampel berukuran 94 auditor dari delapan KAP di Jakarta menggunakan metode purposive sampling. Data yang dijaring via kuesioner skala Likert 1–5 dianalisis secara struktural menggunakan PLS-SEM berbantuan SmartPLS 4. Hasil pengujian hipotesis membuktikan bahwa time budget pressure tidak berpengaruh nyata terhadap audit judgment. Sementara itu, kompleksitas tugas berasosiasi negatif dan signifikan terhadap keputusan audit. Pengaruh positif dan signifikan secara konsisten ditunjukkan oleh skeptisisme profesional (sebagai variabel dengan dampak tertinggi) serta pengalaman kerja auditor. Secara serempak, model struktural ini mampu menjelaskan 40,5% variabilitas dari konstruk audit judgment. Temuan baru penelitian ini adalah skeptisme profesional merupakan faktor paling dominan dibandingkan time budget pressure, kompleksitas tugas, maupun pengalaman auditor dalam memengaruhi kualitas pertimbangan profesional auditor. Secara teoritis, temuan ini memperkuat penerapan teori atribusi dalam konteks auditing. Secara praktis, hasil penelitian memberikan masukan bagi Kantor Akuntan Publik untuk mengelola kompleksitas tugas, meningkatkan skeptisme profesional melalui pelatihan berkelanjutan, serta mengembangkan pengalaman auditor melalui sistem mentoring guna menghasilkan audit judgment yang lebih berkualitas./ The purpose of this study is to test the impact of time budget pressure, task complexity, professional skepticism, and auditor experience on audit judgment accuracy. High-profile audit failures in Indonesia, including PT Garuda Indonesia, PT Asuransi Jiwasraya, and PT Indofarma Tbk, reflect systemic weaknesses in professional judgment, justifying the urgency of this study based on attribution theory. Through a quantitative causal-associative approach, a sample of 94 auditors from eight Jakarta-based public accounting firms was determined using purposive sampling. Questionnaire data based on a 1–5 Likert scale were analyzed using PLS-SEM with SmartPLS 4. The empirical results demonstrate that time budget pressure does not significantly affect audit judgment. However, task complexity significantly and negatively influences audit decisions, while professional skepticism (the highest contributing variable) and auditor experience show significant positive impacts. Collectively, the model explains 40.5% of the variance in audit judgment. The study's main novelty is that professional skepticism serves as the most dominant factor compared to time budget pressure, task complexity, and experience in shaping auditors' professional judgment quality. Theoretically, this study substantiates attribution theory in an auditing framework. Practically, it suggests that public accounting firms should actively manage task complexity, cultivate professional skepticism through continuous education, and scale up auditor experience via mentoring to enhance the quality of audit judgments.

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