Pengaruh Beban Kerja Auditor, Lingkungan Kerja, Skeptisisme Profesional, dan Locus of Control terhadap Kualitas Audit pada  Auditor Generasi Z Jakarta

Mayas Essa Bilbina; Marsellisa Nindito; Hafifah Nasution

doi:10.61132/moneter.v4i3.2544

Authors

Mayas Essa Bilbina Universitas Negeri Jakarta
Marsellisa Nindito Universitas Negeri Jakarta
Hafifah Nasution Universitas Negeri Jakarta

DOI:

https://doi.org/10.61132/moneter.v4i3.2544

Keywords:

Audit Quality, Auditor Workload, Locus of Control, Professional Skepticism, Work Environment

Abstract

Audit quality plays an important role in ensuring the reliability of financial information and maintaining confidence in the auditing profession. As Generation Z increasingly enters the auditing workforce, examining factors associated with audit quality among this group has become relevant. This study investigates the effects of auditor workload, work environment, professional skepticism, and locus of control on audit quality among Generation Z auditors working at Public Accounting Firms (KAP) in Jakarta. A quantitative approach was employed using primary data collected through an online questionnaire. The study involved 95 Generation Z auditors selected through purposive sampling. Data were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The findings indicate that auditor workload does not significantly affect audit quality. In contrast, work environment, professional skepticism, and locus of control have positive and significant effects on audit quality. These findings suggest that organizational conditions and auditors’ internal characteristics play a more substantial role in supporting audit quality than workload. The study highlights the importance of fostering a supportive work environment and strengthening auditors’ professional skepticism and locus of control, particularly among Generation Z auditors.

Downloads

Download data is not yet available.

References

Alfhedo, M. R., Mayasari, R. P., & Oktariyan, A. (2023). Pengaruh Kompetensi, Indepedensi, dan Beban Kerja Auditor terhadap Kualitas Audit. Jurnal Bisnis, Ekonomi, Dan Sains, 3(02), 543–557. https://doi.org/10.33197/bes.vol3.iss02.2023.2030

Amelia, M., & Nugrahanti, T. P. (2026). Kinerja Auditor Generasi Z Ditinjau dari Karakteristik Individu dan Perilaku Auditor serta Peran Budaya Organisasi. ProBisnis : Jurnal Manajemen, 17(2), 1248–1255.

Ayed, A. (2025). Supervisor personality and audit quality in Tunisia: Do work environment and auditors’ experience matter? Journal of Financial Reporting and Accounting. https://doi.org/10.1108/JFRA-05-2025-0373

Aziza, N., Agus, A., & Hastina, S. (2024). Moderasi Auditor Professional Scepticism pada Kompleksitas Tugas Audit, Locus of Control dan Kualitas Audit. Jurnal Akuntansi, Keuangan, Perpajakan Dan Tata Kelola Perusahaan, 1(4), 400–426. https://doi.org/10.59407/jakpt.v1i4.861

DeAngelo, L. E. (1981). Auditor size and audit quality. Journal of Accounting and Economics, 3(3), 183–199. https://doi.org/10.1016/0165-4101(81)90002-1

Deloitte Global. (2023). Gen Z and Millennial Survey. https://www.deloitte.com/global/en/about/press-room/2023-gen-z-and-millenial-survey.html

Dimock, M. (2019). Defining generations: Where Millennials end and Generation Z begins.

Elyana, E., Whetyningtyas, A., & Susanti, D. A. (2023). The Factors Affecting Audit Quality with Auditor’s Experience as Moderating Variable: Faktor-faktor yang Mempengaruhi Kualitas Audit dengan Pengalaman Auditor sebagai Variabel Moderasi. Journal of Accounting Science, 7(2), 163–182. https://doi.org/10.21070/jas.v7i2.1716

Fajriyanti, Y., Rahmah, A., & Hadiyanti, S. (2023). Analisis Motivasi Kerja Generasi Z Yang Dipengaruhi Oleh Lingkungan Kerja dan Komitmen Kerja. Journal of Trends Economics and Accounting Research, 4, 107–115. https://doi.org/10.47065/jtear.v4i1.808

Fawziah, I. N., Iqbal, S., & Trisno, S. (2023). The Role of Locus of Control in Moderating the Effect of Auditor’s Independence and Professional Skepticism on Audit Quality. The Indonesian Accounting Review, 13(2), 233–247. https://doi.org/10.14414/tiar.v13i2.3791

Francis, T., & Hoefel, F. (2018). ‘True Gen’: Generation Z and its implications for companies.

Gunawan, D., & Lestari, M. A. (2025). Impact of Auditor Independence, Professionalism, and Skepticism on Audit Quality. Advances in Accounting Innovation, 1(2), 178–187. https://doi.org/10.69725/aai.v1i2.193

Gusman, R. V., & Challen, A. E. (2023). Pengaruh Audit Jarak Jauh, Teknik Audit Berbantuan Komputer, Kinerja Auditor, dan Locus of Control Terhadap Kualitas Audit. Jurnal Akuntansi Neraca, 1(3), 57–65. https://doi.org/10.59837/jan.v1i3.14

Hair, J., Hult, G. T. M., Ringle, C., & Sarstedt, M. (2022). A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM). SAGE Publications Ltd.

Hansen, S. C., Kumar, K. R., & Sullivan, M. W. (2008). Auditor Capacity Stress and Audit Quality: Market-Based Evidence from Andersen’s Indictment (SSRN Scholarly Paper No. 1092874). Social Science Research Network. https://doi.org/10.2139/ssrn.1092874

Hapiti, D., Dara, D., & Handaru, A. (2025). Pengaruh Beban Kerja dan Lingkungan Kerja terhadap Gangguan Kesehatan Mental Karyawan Generasi Z. Journal Social Society, 5, 1048–1059. https://doi.org/10.54065/jss.5.2.2025.828

Hasan, F. J. (2023). Audit Internal Pemerintah Daerah: Telaah Faktor Kualitas Audit Inspektorat. Financial and Accounting Indonesian Research, 3(2), 74–84. https://doi.org/10.36232/fair.v3i2.1339

Heider, F. (1958). The psychology of Interpersonal Relations (pp. ix, 326). John Wiley & Sons, Inc. https://doi.org/10.1037/10628-000

Hurtt, R. K. (2010). Development of a Scale to Measure Professional Skepticism. AUDITING: A Journal of Practice & Theory, 29(1), 149–171. https://doi.org/https://doi.org/10.2308/aud.2010.29.1.149

Kharisma, H., & Qintharah, Y. N. (2025). The Effect of Competence, Moral Reasoning, Altruism, and Auditor’s Locus of Control Behavior on Audit Quality. Jurnal Cendekia Keuangan, 4(2), 57–70. https://doi.org/10.32503/jck.v4i2.6767

Mahadewi, I. G. A. C., & Dwirandra, nak A. N. B. (2022). Faktor Internal dan Eksternal yang Memengaruhi Kualitas Audit. E-Jurnal Akuntansi, 22(6). https://doi.org/10.24843/EJA.2022.v32.i06.p15

Malle, B. F. (2022). Attribution Theories: How People Make Sense of Behavior. In D. Chadee (Ed.), Theories in Social Psychology, Second Edition (1st ed., pp. 93–120). Wiley. https://doi.org/10.1002/9781394266616.ch4

Munidewi, I. A. B., Sunarsih, N. M., & Widyantari, I. A. M. (2020). Independence, Time Budget Pressure, Audit Fee and Workload on Audit Quality as the Impact of Covid-19. Journal of International Conference Proceedings, 3(4), 67–76. https://doi.org/10.32535/jicp.v3i4.1011

Narwan, A., & Putri, A. (2023). Pengaruh Komunikasi Audit Dan Kompetensi Auditor Terhadap Kualitas Audit Dengan Lingkungan Kerja Sebagai Variabel Moderasi Pada Kantor Inspektorat Kota Payakumbuh. Jurnal Ekonomi Bisnis, Manajemen Dan Akuntansi (Jebma), 3(2), 270–283. https://doi.org/10.47709/jebma.v3i2.2633

Nasution, D. A., Rizky, M. C., Anggraeini, F. A., Surbakti, F. Y., Harefa, D. A., & Ramadan, F. (2025). Critical Thinking di Era Distorsi Informasi: Membedah Hoaks, Misinformasi, dan Bias Kognitif pada Generasi Z. Journal of Business, Finance, and Economics (JBFE), 6(2), 253–260. https://doi.org/10.32585/jbfe.v6i2.7745

Nazara, C. M. K., Setijaningsih, H. T., & Kasenda, F. (2025). Sustaining Audit Quality Amid Constraints: Exploring the Roles of Time Pressure, Workload, and Integrity. TEC EMPRESARIAL, 20(2), 1108–1121.

OECD. (2017, November 23). OECD Guidelines on Measuring the Quality of the Working Environment. OECD Publishing. OECD. https://doi.org/10.1787/9789264278240-en

Prasetya, D. A., Kuntadi, C., & Pramukty, R. (2025). Pengaruh Independensi, Kompetensi, Etika, Profesionalisme, dan Lingkungan Kerja Auditor terhadap Kualitas Audit: (Studi Empiris pada Kantor Akuntan Publik di Wilayah Jakarta). Anggaran : Jurnal Publikasi Ekonomi Dan Akuntansi, 3(1), 368–384. https://doi.org/10.61132/anggaran.v3i1.1252

Prasetyo, S. H. S. N., Wanialisa, M., & Rinaldi. (2025). Pengaruh Etika Audit, Kendali Diri (Locus of Control), dan Kemahiran Profesional (Due Professional Care) Terhadap Kualitas Audit. IKRAITH-EKONOMIKA, 8(2), 62–72. https://doi.org/10.37817/ikraith-ekonomika.v8i2.4305

Rabihah, A., Zakaria, A., & Nasution, H. (2023). Pengaruh akuntabilitas, tekanan anggaran waktu, dan moral reasoning terhadap kualitas audit. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 5(12). https://journal.ikopin.ac.id/index.php/fairvalue/article/view/3490

Raihan, A. D., & Setiyawati, H. (2025). Audit Quality: Competence, Professional Skepticism, Workload, and Auditor Time Pressure. RISET: Jurnal Aplikasi Ekonomi Akuntansi Dan Bisnis, 7(1), 015–028. https://doi.org/10.37641/riset.v7i1.2125

Rizky, M. A., & Astuti, C. D. (2024). Pengaruh Kompetensi Auditor, Workload, dan Time Budget Pressure, Terhadap Kualitas Audit Dengan Etika Audit Sebagai Variabel Pemoderasi | Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma). https://jurnal.itscience.org/index.php/jebma/article/view/2824

Rotter, J. B. (1966). Generalized expectancies for internal versus external control of reinforcement. Psychological Monographs: General and Applied, 80(1), 1–28. https://doi.org/10.1037/h0092976

Santoso, S. K., Nainggolan, T., Tjun, L. T., & Marpaung, E. I. (2025). Daya Tarik Profesi Audit pada Generasi Z. Jurnal Akuntansi, Keuangan, Pajak Dan Informasi (JAKPI), 5(1), 10–18. https://doi.org/10.32509/jakpi.v5i1.5187

Spector, P. E. (1988). Development of the Work Locus of Control Scale. Journal of Occupational Psychology, 61(4), 335–340. https://doi.org/10.1111/j.2044-8325.1988.tb00470.x

Sunaryanto, K., & Idrus, O. (2025). Karakteristik Generasi Z Dan Dampak Produktivitas Kerja Pada Dunia Kerja Di Indonesia. Jurnal Sains Dan Teknologi, 7(3), 37–43. https://doi.org/10.55338/saintek.v7i3.3892

Sutarminingsih, S., Hifni, S., & Hikmah, N. (2023). Pengaruh Beban Kerja, Self Efficacy dan Moral Reasoning Auditor terhadap Kualitas Audit. Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis, 16(2), 361–378. https://doi.org/10.53651/jdeb.v16i2.452

Tandilangi, O., Rura, Y., & Haerial, H. (2022). Pengaruh Kompetensi Auditor, Beban Kerja, Pengalaman Kerja, dan Pengendalian Internal Terhadap Kualitas Audit. Akrual: Jurnal Bisnis dan Akuntansi Kontemporer, 33–42. https://doi.org/10.26487/akrual.v15i1.20711

Tenenhaus, M., Amato, S., & Vinzi, V. E. (2004). A global Goodness–of–Fit index for PLS structural equation modelling.

Tjan, J. S., Muslim, M., Alimin, A., Noch, M. Y., & Sonjaya, Y. (2024). Independence, Professional Skepticism, And Audit Quality: The Moderating Role Of Audit Fees. Jurnal Akuntansi, 28(1), 40–60. https://doi.org/10.24912/ja.v28i1.1698

Triono, H. (2022). Pengarub Skeptisme Profesional dan Profesionalisme Auditor terhadap Kualitas Audit (Studi Kasus Auditor) pada KAP di Kota Semarang. JAKA (Jurnal Akuntansi, Keuangan, Dan Auditing), 2(2). https://doi.org/10.56696/jaka.v2i2.5418

Usman, D., Sari, R., & Ramdani, R. (2023). Faktor Internal Dan Eksternal Yang Mempengaruhi Kualitas Audit: Studi Kasus Pada Dinas Inspektorat Provinsi Sulawesi Barat. Center of Economic Students Journal, 6(3), 446–453. https://doi.org/10.56750/05pcqj94