Pengaruh Locus Of Control, Pengalaman Auditor, Time Budget Pressure, Kompleksitas Tugas, dan Risiko Audit terhadap Skeptisisme Profesional Auditor dengan Etika Sebagai Moderasi (Studi Kasus Pada Kantor Inspektorat Pemerintah Daerah Kota Gunungsitoli)

Abstract

This study aims to analyze the effect of locus of control, auditor experience, time budget pressure, task complexity, and audit risk on auditors professional skepticism, with ethics serving as a moderating variable. The research was conducted on auditors at the Inspectorate Office of the Regional Government of Gunungsitoli City. This study is motivated by the persistently low level of professional skepticism among internal government auditors, which has resulted in weak fraud detection and decreased public trust in government audit outcomes. A quantitative approach was applied, using Moderated Regression Analysis (MRA) as the primary analytical technique. Primary data were collected through questionnaires distributed to auditors in the Gunungsitoli City Inspectorate. Classical assumption tests, as well as validity, reliability, and hypothesis testing, were carried out to ensure the suitability of the research model. The results indicate that locus of control, auditor experience, and audit risk have a positive and significant effect on auditors’ professional skepticism. Conversely, time budget pressure and task complexity exhibit a negative and significant effect on professional skepticism. Ethics is proven to moderate all relationships between the independent variables and auditors’ professional skepticism, either by strengthening the positive effects or weakening the negative effects. These findings underscore the importance of ethical practice as a reinforcing factor in shaping skeptical, objective, and independent attitudes among government auditors. Accordingly, enhancing ethical integrity and auditor competence is expected to improve audit quality and strengthen public trust in local government financial audit results.