UNIMAL Open Conference System, 2nd International Conference on Finance Economics and Business (ICOFEB)

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ASSESSING THE AUDITOR'S WORKLOAD THROUGH PROFESSIONAL SKEPTICISM
Shabrina Tri Asti Nasution, Idhar Yahya, Prihatin Lumbanraja, Erwin Abubakar

Last modified: 2024-01-25

Abstract


Preparing financial reports is not just information to convey the condition of the Company in carrying out each activity, but also assesses the auditor's success in conveying honestly and responsibly the condition of the Company. However, sometimes this is not entirely the case, because auditors face many limitations, one of the studies is the auditor's workload, the increasing number of accounting institutions signing contracts with partners and the number of employees is inadequate, increasing the workload, so the workload becomes a negative emotion felt by the auditor. This research aims to examine the auditor's workload through the auditor's professional skepticism. The research method used was an explanatory research design often referred to as an explanatory survey. The population used was 110 auditors who worked at the Financial Audit Agency and the sampling technique was purposive sampling with the aim of meeting the researcher's needs, so the sample was 20 samples. The data collection technique used a Likert scale questionnaire with a total of 6 statements and the data analysis technique used was factor analysis with the variable number of accountants (P1); Audit findings reported by the auditor (P2); excessive working hours (P3); dysfunctional auditor behavior (P4); Excessive work demands (P5) and the auditor's ability to find froud decreased (P6) which were analyzed using Factor Analysis (KMO) via SPSS IBM 27 for Windows. The results obtained show that there are 3 factors that result in the auditor's workload influencing professional skepticism, including (a) Behavioral workload which includes audit findings submitted by the auditor of 0.870; more working hours by 0.584 and dysfunctional auditor behavior by 0.728; (b) Workload for completing an audit which includes work demands amounting to 0.907 and (c) Limited Auditor Workload including the number of auditors in the Company amounting to 0.795 and the auditor's ability to find froud decreased by 0.648. Thus, it can be concluded that the quality of the report is also determined by the auditor's workload in conveying the truth and criticizing findings in accordance with the reporting framework and financial reporting standards.


Keywords


Workload; Auditor; Professional Skepticism