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.