Dinamika Audit Judgment: Moderasi Kompleksitas Tugas dalam Hubungan Time Budget Pressure, Framing, dan Kecerdasan Emosional
DOI:
https://doi.org/10.33603/jka.v10i1.10905Kata Kunci:
Audit judgment, Time budget pressure, Framing, Emotional intelligence, Task complexityAbstrak
Penelitian ini penting dilakukan mengingat kualitas Audit Judgment auditor sering kali dipengaruhi oleh faktor psikologis dan situasional yang dapat mengurangi objektivitas dan profesionalisme, sebagaimana terlihat dari berbagai kasus sanksi terhadap Kantor Akuntan Publik di Indonesia. Tujuan penelitian ini adalah menganalisis pengaruh Time Budget Pressure, Framing, dan Emotional Intelligence terhadap Audit Judgment, serta menguji peran Task Complexity sebagai variabel moderasi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei terhadap 170 auditor dari 25 KAP di Tangerang Raya. Data dikumpulkan melalui kuesioner berbasis skala Likert dan dianalisis dengan Structural Equation Modeling berbasis Partial Least Square (SEM-PLS) menggunakan SmartPLS 4.0. Hasil penelitian menunjukkan bahwa Time Budget Pressure, Framing, dan Emotional Intelligence berpengaruh signifikan terhadap Audit Judgment. Selain itu, Task Complexity terbukti memoderasi hubungan antar variabel tersebut dengan sifat pure moderation. Simpulan penelitian ini menegaskan pentingnya pengelolaan tekanan waktu, penyajian informasi yang objektif, serta penguatan kecerdasan emosional auditor dalam meningkatkan kualitas pengambilan keputusan audit. Implikasi praktis penelitian ini adalah perlunya pengembangan pelatihan auditor dan strategi manajerial di KAP untuk memperkuat ketahanan auditor terhadap tekanan kerja dan kompleksitas tugas sehingga mampu menjaga kepercayaan publik terhadap profesi auditor.
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