Jurnal Magister Akuntansi Trisakti ISSN 2339-0859 (Online)

Vol.10 No.1 Maret 2023 : hal 83-98

Doi: http://dx.doi.org/10.25105/jmat.v10i1.10781

CAN PERSONALITY TYPE MODERATE THE EFFECT OF

AUDITOR EXPERIENCE AND TIME PRESSURE ON
PROFESSIONAL SKEPTICISM?

Ivan Sebastian 1*
Estralita Trisnawati 2
1,2
Universitas Tarumanagara
*Correspondence : Ivan.127192001@stu.untar.ac.id

Abstract
The purpose of this study was to determine the effect of auditor experience, time pressure
on professional skepticism with type of personality as moderating for Public Accountant
Firm (KAP) which were registered under Indonesian Institute Certified Public of
Accountant (IAPI) and were domiciled in the Greater Jakarta and Tangerang area. The
sample which was selected by random sampling and also convenience sampling method
to auditors who were from few position levels of public accountant firms hierarchy. This
study used primary data with questionnaire as a research tool, which consisted of
combination between quantitative method and qualitative method. In this study, the data
that already collected that amounting came from 100 auditors, the major of indicators
were comply with validity and reliability terms, was processed using SmartPLS 3.0
software with the results of the study found that type of personality towards professional
skepticism and type of personality positively influenced the moderating of the auditor's
experience on professional skepticism. Auditor experience, time pressure and also
another moderating scheme have no effect on professional skepticism. These conditions
show that professional skepticism comes from auditor personality beside other variables
or called it as a DNA from Auditors, so Auditors must perform professional skepticism
properly and also consistently.From qualitative aspect, that came from comment and
suggestion column, mostly contained support aspect to researcher.

Keywords: Auditor Experience, Time Pressure, Personality, Professional Skepticism

Abstrak
Tujuan dari penelitian ini adalah untuk mengetahui pengaruh pengalaman auditor,
tekanan waktu terhadap skeptisisme profesional dengan tipe kepribadian sebagai
pemoderasi pada Kantor Akuntan Publik (KAP) yang terdaftar di Institut Akuntan Publik
Indonesia (IAPI) dan berdomisili di Wilayah Jabodetabek dan Tangerang. Sampel dipilih
dengan metode random sampling dan juga convenience sampling untuk auditor yang
berasal dari beberapa level jabatan hirarki kantor akuntan publik. Penelitian ini
menggunakan data primer dengan kuesioner sebagai alat penelitian, yang terdiri dari
kombinasi antara metode kuantitatif dan metode kualitatif. Pada penelitian ini data yang
telah terkumpul yang berjumlah 100 auditor, mayoritas indikator memenuhi syarat
validitas dan reliabilitas, diolah dengan menggunakan software SmartPLS 3.0 dengan
hasil penelitian ditemukan bahwa tipe kepribadian menuju skeptisisme profesional dan
tipe kepribadian berpengaruh positif terhadap moderasi pengalaman auditor terhadap

83
84 Jurnal Magister Akuntansi Trisakti Vol. 10 No. 1 Maret 2023

skeptisisme profesional. Pengalaman auditor, tekanan waktu dan juga skema moderasi
lainnya tidak berpengaruh terhadap skeptisisme profesional. Kondisi tersebut
menunjukkan bahwa skeptisisme profesional berasal dari kepribadian auditor di samping
variabel lain atau disebut DNA dari Auditor, sehingga Auditor harus melakukan
skeptisisme profesional dengan baik dan konsisten. Dari aspek kualitatif, yang berasal dari
kolom komentar dan saran, sebagian besar memuat aspek pendukung hingga peneliti.

Kata Kunci: Pengalaman Auditor, Tekanan Waktu, Kepribadian, Skeptisisme

Profesional

JEL Classification: M41, M42

Submission date:26-10-2021 Accepted date:20-03-2023

INTRODUCTION

The Public Accountant profession is in a position to maintain public trust and is

regulated by the provisions of Law No.5 of 2011 concerning Public Accountants and
Public Accountant Professional Standards (SPAP), and supervised by the authorized
regulator. The Public Accountant profession is also managed by the Indonesian Institute
of Public Accountants (IAPI). Regarding maintaining public trust, as a Public
Accountant and Public Accounting Firm (KAP) personnel are required to apply
professional skepticism in order to support the creation of professional judgment to
provide added value in the audit engagement process.
Seeing the cases that have befallen public accountants in the last 4 years or so
involving well-known public accountants and KAP in the financial statement scandal of
an entity, the public has highlighted the professional skepticism of the auditors including
the level of experience of the auditors. This attitude is also highlighted by regulators
because this skeptical professional attitude should be commonplace, even the
international auditing and assurance standards board (IAASB) states that professional
skepticism has become the DNA of the Auditor itself (IAASB, 2018), therefore this
professional skepticism has become commonplace and is mandated to be carried out even
though many factors minimize this attitude, such as how auditors who are considered
experienced are able to use the time given to produce quality work that is relatively tight
and the willingness of the auditors themselves to criticize every finding. This is also
evidenced in research that has been conducted by Amin, et.al. (2019) and Faradina
(2016) that the two studies have contradictory results regarding the effect of auditor
experience on professional skepticism, as well as research conducted by Anggoro (2015)
and Yunita and Gunita (2019) have contradictory results regarding the effect of time
pressure on professional skepticism and research conducted by Farooque and Suyono
(2019) and Khan and Harding (2017) have contradictory results on the effect of
personality type on professional skepticism.
Seeing the condition of such inconsistencies, including the important impact of
Can Personality Type Moderate the Effect of Auditor Experience and Time Pressure on
Professional Skepticism? 85

professional skepticism, especially this is certainly a public concern, especially during

the Covid-19 Pandemic, the role of the Auditor to provide an assessment of the fairness
of financial statements including providing adequate assurance of the entity's business
continuity as applicable in the financial reporting framework. In order to achieve this
adequate assurance, of course, the auditor will apply relevant audit procedures based on
professional skepticism.
The novelty put forward by the researcher is to put the personality type variable
as a moderating variable and collaborate primary data quantitative research with
qualitative research. This research contributes to proving audit theories related to how an
auditor's professional skepticism is applied and occurs, that this attitude is applied
according to the auditor's own personal wishes.

LITERATURE REVIEW AND HYPOTHESES

Theoretical Foundation
Theory of Planned Behavior
This theory stems from the theory of reasoned action coined by Icek Ajzen and
Martin Fishbein in 1975. According to Ajzen (1991) in Kevin and Lukman (2019), this
theory wants to review how a person's level of understanding of something supports all
behavior based on attitudes, control and subjective norms of behavior.

Auditor Experience
Auditor experience is a combination of everything gained through interaction.
Experience in the environment at KAP is diverse, where in general an auditor can have
0-3 years of experience, 4-5 years for staff and manager levels and more than 10 years
for director or partner levels (Hayes, et.al., 2014).

Time Pressure
According to Robinson (2011), Time Pressure includes time budget and audit
timetable deadlines. SA 200 Paragraph A45 itself emphasizes that time pressure can be
an inherent factor for an auditor during an audit engagement.

Personality Type
According to Jung (1986), Personality Type has many reviews, one of which is
linking IQ (Intelligence Quotient) and EQ (Emotional Quotient). IQ is intelligence in
intellectual/cognitive terms while EQ is intelligence through the affective side.

Professional Skepticism
According to SA 200 (IAPI, 2013) itself, professional skepticism is an attitude
that includes a mind that is always questioning, alert to conditions that may indicate
possible misstatements caused by either fraud or error and an important assessment of
audit evidence.

Hypothesis Building
Auditor experience has a positive effect on professional skepticism
The auditor's experience fosters a sense of familiarity with certain audit cases or
86 Jurnal Magister Akuntansi Trisakti Vol. 10 No. 1 Maret 2023

situations which makes the auditor understand them both globally and in detail, the
skepticism itself is also built through the knowledge process (Arens et.al., 2017).
Knowledge and understanding of the client will enable the auditor to adequately
document the examination (TJ-02 IAPI, 2014) so that through the following explanation
it can be concluded that the relationship between the two is positive. This is directly
proportional to the research conducted by Sari (2018), Fajarwati and Sutrisno (2017) and
Putra (2017) where research conducted by Sari and Putra shows that experience supports
the creation of a professional skeptical attitude.

Time Pressure has a positive effect on Professional Skepticism

This time pressure allows material misstatements caused by fraud factors (SA 240, IAPI),
where the Auditor must pay more attention to the assignment. This condition is certainly
in line with what is stipulated in the Theory of Planned Behavior, that dealing with
assignment time will create perceptions that will affect the quality of the engagement
team, where these perceptions will urge auditors to think so that they can complete all
their work in a timely manner so that the focus of an auditor in the engagement team is
divided between criticizing problems in accounts that have high or medium to high risk
or reducing the risks in the assignment to the lowest possible point. This means that
auditors also carry out behavioral control in implementing Audit Standards as required
by SPAP IAPI. This phenomenon is in line with research conducted by Robinson (2011)
and Holstrom (2015), where in previous studies high time pressure will reduce the
professional skepticism of the Auditor concerned.

Personality Type has a positive effect on Professional Skepticism

Professional Skepticism is a demand for the ethical standards of the public accounting
profession, which means that it is a must in every existing engagement, but as is well
known, there are internal factors of the auditor himself in the form of personality type.
This personality type also influences the skeptical behavior of an auditor itself, where the
basis for the formation of professional skepticism is a person's mindset and of course if
it is related to the theory of planned behavior, a person's actions can be influenced by
behavior or due to subjective norms, therefore the relationship between the two is
positive.

Time Pressure influences professional skepticism through personality type

Upholding audit quality is of course adjusted to both technical and non-technical
conditions, one of which is the issue of audit assignment time. The challenge of time
requires auditors to be able to complete assignments with adequate audit quality.
However, to be able to create audit quality, it is returned to each auditor in the
engagement team, that the time pressure that is sometimes significant to the auditor's
work will make the auditor personally respond with certain attitudes that can affect the
auditor's own behavior.
Can Personality Type Moderate the Effect of Auditor Experience and Time Pressure on
Professional Skepticism? 87

Auditor experience affects professional skepticism through personality type

Upholding audit quality is of course adjusted to both technical and non-technical
conditions, one of which is the issue of audit assignment time. The challenge of time
requires auditors to be able to complete assignments with adequate audit quality.
However, to be able to create audit quality, it is returned to each auditor in the
engagement team, that the time pressure that is sometimes significant to the auditor's
work will make the auditor personally respond with certain attitudes that can affect the
auditor's own behavior.
Auditor experience makes the auditor concerned have an adequate understanding. This
understanding can become a benchmark within the auditor, but the assignment conditions
will experience developments and require the auditor to understand the changes resulting
from these developments, but these demands are returned back to each individual auditor.
This is also a reflection of the theory of planned behavior that the auditor's perception of
an engagement under certain conditions certainly comes from experience, both practical
experience and existing learning.

Hypothesis

Experience Skepticism

Time Pressure

Personality Type

Figure 1
Hypothesis Framework

RESEARCH METHODS

The research uses quantitative research methods with primary data, where data
collection uses a research questionnaire built from previous studies. The questionnaire in
this study consists of 5 sections, one of which has a section that functions as qualitative
research, namely the criticism and suggestion column. The existence of this section is a
follow-up to the Implementation of Restrictions on Community Activities (PPKM), so
communication with respondents through online media. All data obtained through the
questionnaire will be processed using SmartPLS 3.0 and specifically the criticism and
suggestion column will be processed manually.
The questionnaire has also been tested through a pretest on a large group of
students who graduated from Accounting study programs (S1 / PAk / S2, etc.) as well as
 88 Jurnal Magister Akuntansi Trisakti Vol. 10 No. 1 Maret 2023

practitioners who are junior auditors working in Public Accounting Firms (KAP). This
pretest is intended to ensure that each question item outlined in the questionnaire can be
understood and understood by the respondents later.
After the pretest is conducted and the results of the pretest are obtained, it will be
processed further before distributing the research questionnaire. The next step is that the
questionnaire will be distributed to respondents. Respondents were addressed by taking
the population of auditors who held positions as supervisors, managers, partners from
the Public Accounting Firm (KAP) domiciled in Jabodetabek. This selection is based on
the 2021 IAPI Directory which already represents the population of auditors in Indonesia.
Respondent selection is also applied by random sampling

Variable Identification and Operationalization

The research uses quantitative research methods with primary data, where data
collection uses a research questionnaire built from previous studies. The questionnaire in
this study consists of 5 sections, one of which has a section that functions as qualitative
research, namely the criticism and suggestion column. The existence of this section is a
follow-up to the Implementation of Restrictions on Community Activities (PPKM), so
communication with respondents through online media. All data obtained through the
questionnaire will be processed using SmartPLS 3.0 and specifically the criticism and
suggestion column will be processed manually.
The questionnaire has also been tested through a pretest on a large group of
students who graduated from Accounting study programs (S1 / PAk / S2, etc.) as well as
practitioners who are junior auditors working in Public Accounting Firms (KAP). This
pretest is intended to ensure that each question item outlined in the questionnaire can be
understood and understood by the respondents later.
After the pretest is conducted and the results of the pretest are obtained, it will be
processed further before distributing the research questionnaire. The next step is that the
questionnaire will be distributed to respondents. Respondents were addressed by taking
the population of auditors who hold positions as supervisors, managers, partners from
public accounting firms (KAP) domiciled in Jabodetabek. This selection is based on the
2021 IAPI Directory which already represents the population of auditors in Indonesia.
Respondent selection was also applied by random sampling. When the research took
place which coincided with the Covid 19 pandemic situation, the research method
became Random Sampling and Convinience Sampling of representatives from each of
the Public Accounting Firms (KAP).

Table 1
Variable Operationalization
No. Variables Indicators Q questionnaire Scale
Number
Independent
Length of time in the audit field 1 to 6

Auditor Number of assignments that 7 to 10 Putra

1 Ordinal
Experience have been assigned (2017)
 Can Personality Type Moderate the Effect of Auditor Experience and Time Pressure on
Professional Skepticism? 89

No. Variables Indicators Q questionnaire Scale

Number
Certifications and training 11
hours obtained
High Pressure 12 to 15 Holstrom
2 Time Low Pressure Ordinal (2015)
16 to 18
Pressure
Moderating
1 IQ 19 to 21 Farooque
P and
Ordinal
personality EQ 22 to 24 Suyono
Type (2019)
Dependent
Questioning Mind 25 to 28
Suspension of Judgement 29
1 Professional Search for Knowledge 30 to 31 Ordinal Putra
Skepticism Interpersonal understanding 32 (2017)
Self Confidence 33
Self Determining 34,35,36

Multiple Regression Analysis

The research method uses regression modeling as follows:

Description:
PS = Professional Skeptic
α = Constant
PAi = Auditor Experience Presi = Time Pressure TKi = Personality Type
β1 PAi = The coefficient of the auditor experience variable
β2 Presi = Coefficient of the time pressure variable
β3 TKi = Coefficient of the personality type variable β4PAi*TKi = Coefficient of
moderation (PAi with TK )i β5Pression*TKi = Coefficient of moderation (Presi with
TK )i ε = error
 90 Jurnal Magister Akuntansi Trisakti Vol. 10 No. 1 Maret 2023

RESULTS AND DISCUSSION

Table 2
Statistical Description Statistics
Auditor Experience
Indicator Respondent Answer Score
1 2 3 4 Mean
Question % % % %
Length of time in the audit field
Understanding the Services of KAP
54 25 9 12 1.79
Understanding Audit Services 63 22 8 7 1.59
Understanding Professional
Services 40 44 9 7 1.83
Understanding of Audit Procedures
50 36 9 5 1.69
Discussion with KAP team 41 43 11 5 1.8
Controlling the audit situation 45 40 11 4 1.74
Number of assignments that have been assigned
Client Industry Understanding 53 33 9 5 1.66
Ease of developing advanced
procedures 37 45 12 6 1.87
Number of Industries supporting
new insights 64 25 7 4 1.51
Each Client has its own challenges
50 39 5 6 1.67
Certifications and training hours
obtained 58 29 5 8 1.63
Mean score variable 1.71
Source: processed by researchers

This table shows that most respondents chose score 1 (Strongly Agree).

Tabel 3
Time Pressure
Respondent's Answer Score Mean
Indicator
1 2 3 4
Question
% % % %
High Pressure
Relatively short duration 16 32 39 13 2.49
Time in line with high risk 19 44 29 8 2.26
Time as per fee 24 39 21 16 2.29
Low Pressure
Minimal pressure in favor of skeptics
28 43 22 7 2.08
Can Personality Type Moderate the Effect of Auditor Experience and Time Pressure on
Professional Skepticism? 91

Respondent's Answer Score Mean

Indicator
1 2 3 4
Question
% % % %
Flextime can decrease effectiveness
16 36 38 10 2.42
Application of low pressure
according to considerations 17 32 43 8 2.42
Mean score variable 2.33
Most respondents chose a score of 2 (Agree) for statements measuring Time Pressure

Tabel 4
Personality Type
Respondent Answer Mean
Indicator
Score
Question 1 2 3 4
% % % %
IQ
Competencies and
Expertise 57 35 6 21.53
Mastering audit
techniques 56 33 9 21.57
Deep thinking 47 45 5 31.64
Attempting to derive
logical things 53 39 5 31.58
EQ
Positioning yourself 38 4515 21.81
Good cooperation 57 33 6 41.57
Emotional and
cognitive management
47 44 9 01.62
Mean score variable 1.62

This table shows that most respondents chose score 1 (Strongly Agree).

Tabel 5
Professional Skepticism
Question Respondent Answer Score
Indicator
1 2 3 4Mean
% % % %
Questioning in Mind
Relationship
between
phenomena 28 61 10 1 1.84
Audit evidence
indicates
conditions 22 44 28 6 2.18
92 Jurnal Magister Akuntansi Trisakti Vol. 10 No. 1 Maret 2023

Question Respondent Answer Score

Indicator
1 2 3 4Mean
% % % %
Relevance of the
question to the
client 37 53 4 6 1.79
Code of Conduct
Support
48 45 4 3 1.62
Question in Mind
37 55 8 0 1.71
Search for Knowledge
Per-period
assignment is new
33 44 18 5 1.95
PSAK
Development 55 37 5 3 1.56
Interpersonal
understanding 18 50 25 7 2.21
Self Confidence 37 51 9 3 1.78
Self Determining
Dare to take
Action 51 42 4 3 1.59
Responsive to the
situation 52 40 7 1 1.57
Straightforward
with arguments 55 37 7 1 1.54
Mean score variable 1.78
This table shows that most respondents chose score 1 (Strongly Agree).

Tabel 6
Comments and Suggestions
Number of Percentage
Respondent's Response Respondents (%)
Support and No comment to substance
56 56
Substance Theory 23 23
Thesis Substance and Questionnaire 21 21
Total 100 100
Can Personality Type Moderate the Effect of Auditor Experience and Time Pressure on
Professional Skepticism? 93

Table 7
Construct Reliability and Validity Source: SmartPLS 3.0
Description Cronbach Alpha rho_A Composite Reliability AVE
PA 0,960 0,968 0,965 0,716
PA*TK -->
PS
0,995 1,000 0,995 0,762
PS 0,919 0,940 0,933 0,546
TK 0,936 0,940 0,950 0,761
TP 0,699 0,763 0,829 0,622
TP*TK-->PS 0,960 1,000 0,962 0,592

Table 8
Determinant Validity
TP*TK--
>PS
Description PA PA*TK --> PS PS TK TP
PA 0,846
PA*TK -->
PS
0,326 0,873
PS 0,596 0,664 0,739
TK 0,623 0,644 0,898 0,872
TP 0,509 0,082 0,398 0,3750,789
TP*TK--
>PS
0,146 0,750 0,453 0,458-0.264 0,770
Source: SmartPLS 3.0

Table 9
Research Results
Original Sample
Sample Mean Standard T P
Description Statistics Values
(O) (M) Deviation
PA --> PS 0.04 0.058 0.094 0.425 0.672
PA*TK -->
PS->PS
0.114 0.104 0.057 1,995 0.049
TK --> PS 0.722 0.713 0.088 8,194 0
94 Jurnal Magister Akuntansi Trisakti Vol. 10 No. 1 Maret 2023

Original Sample
Sample Mean Standard T P
Description Statistics Values
(O) (M) Deviation
TP --> PS 0.099 0.107 0.059 1.677 0.097
TP*TK--
>PS->PS
0.022 0.033 0.074 0.303 0.68
Source: SmartPLS 3.0

Statistically in table 2, the respondents chose the questionnaire options at scores

1 and 2, which means that most respondents answered strongly agree (Answer choice 1)
and agree (Answer choice 2) to each question presented in the questionnaire. In the
criticism and suggestion column, most respondents chose to provide moral support so
that the research can take place well, this is one form of eastern culture to appreciate the
work of others. This support can arise because this research also applies the convenience
sampling method by appointing KAP representatives who are colleagues of researchers
to help distribute questionnaires.
Statistically, the Personality Type variable is a variable that has a positive effect
in both the first modeling and the second modeling, while the effect of moderating
variables affects the auditor's experience in applying professional skepticism. This
Professional Skepticism is also inherent in each person and is not easy to develop in
general because there are key essences that must be fulfilled, such as practical experience,
reflective (DE SKPAP, 2021). Other variables do not have a positive influence on
professional skepticism.
This also provides a difference from previous research, where these differences
are certainly from the respondents themselves and also other differences are also seen in
terms of time pressure variables, which allow for differences in the practice maturity of
the respondents, or variations from several assignments with the level of quality of each
audit program approach that fosters the mindset of each respondent.
The Risk Based Audit approach does make auditors to conduct risk assessments
since pre-assurance engagements (specifically audit engagements), where the Auditor
himself needs to apply professional skepticism until the end of the audit engagement /
issuance of the Independent Auditor's Report (LAI). Professional Skepticism is also
supported by other Auditing Standards, especially in responding to the risks faced by the
Auditor (judgmental in nature). Therefore, this condition is also returned to each auditor's
own personality.

CONCLUSIONS, LIMITATIONS AND SUGGESTIONS

Summary
The Public Accountant profession is needed to support the economic sector to
provide added value to information, this can be achieved by practicing the Public
Accountant Professional Code of Ethics (KEPAP) and existing Auditing Standards,
especially SA 200. How to practice it, of course, prioritizes professional skepticism. This
attitude is a response to reduce threats both in the technical nature of the engagement and
the psychological relationship of personnel so that the Auditor can adequately mitigate
Can Personality Type Moderate the Effect of Auditor Experience and Time Pressure on
Professional Skepticism? 95

the impact of losses on professional discredit. In this research modeling, both direct
influence modeling and influence modeling with moderation, the significance results and
the f-square test produce a result that the personality type variable has a positive effect
on professional skepticism and is dominant to strengthen the research model so that it
contributes to the range 81%-82%, this shows that professional skepticism has become
DNA for auditors (IAASB, 2018) and must be emphasized to practitioners and teachers
to emphasize the importance of this professional skepticism.
This research is inseparable from shortcomings and can still be developed for the
better by replacing indicators on personality type variables, becoming Sanguinis,
Melancholics, Cholerics and Plagmatists. The modeling is equipped with the variable
code of ethics for the public accounting profession as a control variable and even includes
the issue of SA 701 concerning Key Audit Matters.

Advice
This study has shown that professional skepticism is important and the attitude
itself must be initiated and managed within the auditor himself as mandated in the Audit
Standard itself, but to review in detail about professional skepticism there needs to be
some refinement through other research and this research can still be developed for the
better such as by changing indicators on personality type variables, becoming Sanguinis,
Melancholics, Cholerics and Plagmatists. The modeling is equipped with the variable
code of ethics for the public accounting profession as a control variable and even includes
the issue of SA 701 concerning Key Audit Matters. Suggestions for the development of
pragmatic theory that there is a need to increase literacy on the professional code of
ethics, including the audit process and practical interpretation of the components of the
code of ethics according to the SA that has passed, through SOPs that can be outlined in
audit working papers. There are also suggestions for future research, the need to examine
the factors that influence the formation of professional skepticism of auditors.
Limitations
This research has limitations in terms of respondent coverage, which was
originally planned in Jabodetabek, but due to unfavorable situations, the coverage of
respondents was only in the DKI Jakarta and Tangerang areas.

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