Professional Skepticism in Moderating the Relationship between Auditors’ Knowledge, Obedience Pressure, and Auditors’ Experience on Audit Judgment
نویسندگان
چکیده
This study analyzed the role of professional skepticism in moderating relationship between auditors’ knowledge, obedience pressure, and experience on audit judgment. The population this included all government internal auditors at BPKP Papua Province Representatives. Purposive sampling technique was employed to select 79 samples based these following criteria: who possessed Functional Auditor certification, have performed auditing. Data were collected using questionnaire containing 29 statement items measured a Likert scale. Moderated regression analysis (MRA) method analyze data. results showed that Auditors’ Obedience Pressure, had significant positive influences Audit Judgment, Professional Skepticism moderated influence Judgment. Therefore, improvement responsibility form Judgment should take into account Skepticism. only used closed statements questionnaires. Thus, future researchers are recommended use combination both open-ended ended
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ژورنال
عنوان ژورنال: Jurnal Akutansi Riset : Aset
سال: 2022
ISSN: ['2086-2563', '2541-0342']
DOI: https://doi.org/10.17509/jaset.v14i1.44580