The Effect of Skepticism, Experience, And Intelligence on Audit Opinions Decision with Time Budget Pressure as the Moderation Variable

The audit opinion decision may affected by professional auditor skepticism, audit experience and auditor intelligence. Time budget pressure weakens the relationship between these variables. This study aims to get the empirical evidence the effect of time budget pressures to moderate the effect of skepticism, audit experience, and auditor intelligence on audit opinion decision. The population is auditor at Bali Province Audit Board (BPK-RI) and Public Accounting Firm (KAP) in Bali. The samples are selected by purposive sampling method, totaling 98 auditors. The data is analyzed by Moderated Regression Analysis (MRA). The study results show that time budget pressure weakens the effect of skepticism and auditor intelligences on audit opinion decision. However, time budget pressure does not weaken the effect of audit experience on audit opinion decision. Keywords: skepticism, audit experience, auditor intelligence, time budget pressure, public accounting firm, CPC (financial auditing body)