THE INFLUENCE OF SELF EFFICACY, PROFESSIONAL SKEPTICISM, AND GENDER OF AUDITORS ON AUDIT JUDGMENT

ABSTRACT: PPPK stated that SNP companies had not fully implemented information system controls related to customer data and the accuracy of the financing receivables journal because the public accountants had not implemented sufficient audit evidence to obtain. Audit evidence is the basis for making judgments. With the judgment as the basis for the audit opinion, the factors that influence it such as self-efficacy, professional skepticism, and auditor gender that can be obtained from cases should be investigated. This research was
conducted in all public accounting firms (KAP) spread across Bali Province and used 61 active senior auditors as samples. In addition, this study uses a questionnaire as a data collection tool as well as multiple linear regression which is the data analysis technique used. Based on the results of the analysis, it was found that selfefficacy, professional skepticism, and auditor gender had a positive effect on audit judgment. This shows that the higher the self-efficacy and skepticism of the auditors, the better the audit judgment quality of an auditor.
The results of the analysis also show that female auditors have better moral considerations in making judgments than male auditors. The results of the analysis in this study are expected to provide information for public accounting firms (KAP) in Bali Province in order to improve the quality of their audit judgments so that the final opinion produced can be right on target and accountable.