The Determinants of Professional Skepticism in Shaping Audit Judgment at the Regional Inspectorate of Gowa Regency
DOI:
https://doi.org/10.35129/simak.v23i02.660Keywords:
Task Complexity, Auditor Expertise, Professional Skepticism, Audit JudgementAbstract
This study aims to identify and analyze the determinants of professional skepticism in shaping audit judgment at the Regional Inspectorate of Gowa Regency. Professional skepticism is an attitude of consistently questioning the audit evidence obtained; the presence of professional skepticism among auditors leads to higher-quality audit judgments. The population in this study is the Inspectorate of Gowa Regency. The sample consists of all Government Internal Supervisory Apparatus (APIP), totaling 55 respondents. The source of data is primary data collected through questionnaires, which employed a Likert scale. The analytical technique used is PLS-SEM. The results of this study indicate that auditor expertise has a positive but insignificant effect on the audit judgment of internal PPUPD auditors at the Inspectorate Office of Gowa Regency. Task complexity has a positive and significant effect on audit judgment of internal PPUPD auditors at the Inspectorate Office of Gowa Regency. Professional skepticism is able to mediate the effect of task complexity and auditor expertise on the audit judgment of internal PPUPD auditors at the Inspectorate Office of Gowa Regency in enhancing accountability, transparency, and efficiency.
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