Pengaruh Skeptisisme Profesional, Kompleksitas Tugas, dan Tekanan Anggaran Waktu terhadap Kualitas Audit dengan Pengalaman Kerja Auditor sebagai Variabel Moderasi

The purpose of this study was to determine the effect of professional skepticism, task complexity, and time budget pressure on audit quality with auditor work experience as moderating variable. The data used in this research is primary data. The sample in this study are 47 auditors who work at the Public Accounting Firm in Surabaya which are listed in IAPI Directory 2021 and the research sample is determined by purposive sampling method. The data collected were analyzed using the absolute difference value test technique. The result of the study showed that professional skepticism had a significant effect on audit quality, while task complexity and time budget pressure had no significant effect on audit quality, and auditor’s work experience did not moderate the relationship between professional skepticism, task complexity, and time budget pressure on audit quality. keyword : professional skepticism, task complexity, time budget pressure, auditor’s work experience, audit qualit