Understanding How Role Conflict and Audit Experience Affect Audit Judgment: The Mediating Mechanism of Professional Skepticism
Wahidahwati *
Accounting Department, Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA), Indonesia.
Emeralda Ayu Kusuma
Management Department, Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA), Indonesia.
Mar’a Elthaf Ilahiyah
Accounting Department, Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA), Indonesia.
*Author to whom correspondence should be addressed.
Abstract
Aims: This study seeks to examine the influence of role conflict and audit experience on audit judgment, with professional skepticism serving as a mediating variable among public accountants.
Study Design: The sampling process employed purposive sampling techniques, followed by data analysis using path analysis and the Sobel test.
Place and Duration of Study: Data were obtained through a questionnaire distributed to 100 public accounting firms (PAFs) across Indonesia.
Methodology: This research is an explanatory research with a quantitative approach.
Results: The findings reveal that role conflict negatively influences audit judgment, whereas audit experience exerts a positive effect. Additionally, the indirect analysis indicates that role conflict adversely affects audit judgment, while audit experience positively contributes to it, with professional skepticism acting as a mediating factor among public accountants in Indonesia.
Conclusion: This indicates that role conflict diminishes auditors’ sense of ease and impairs their capacity to apply professional skepticism throughout the audit process, thereby compromising the quality of their judgment.
Keywords: Role conflict, audit judgment, professional skepticism, public accountants