THE INFLUENCE OF PROFESSIONAL SKEPTICISM ON AUDITOR PERFORMANCE: THE ROLE OF PSYCHOLOGICAL WELL-BEING MODERATION

Abstract

This study aims to analyze the influence of professional skepticism on auditor performance and explore the role of psychological well-being moderation in these relationships. Professional skepticism is a crucial element in the audit process which plays a role in maintaining the objectivity and accuracy of the auditor in assessing audit evidence. On the other hand, psychological well-being is believed to enhance the effectiveness of skepticism by fostering a positive mental state, allowing auditors to work more optimally. This study employs a quantitative approach by distributing questionnaires to auditors working at Public Accounting Firms (KAP) in Surabaya. The data analysis technique used multiple linear regression and moderated regression analysis (MRA) tests. The results of the study show that professional skepticism has a significant positive effect on auditor performance. In addition, psychological well-being strengthens the relationship between professional skepticism and auditor performance, indicating that auditors with a healthy psychological state are better equipped to optimize their skepticism when carrying out audit tasks