Pengaruh Opini Audit Tahun Sebelumnya, Pertumbuhan Perusahaan, Kualitas Audit, Etika Profesi, dan Kondisi Keuangan Perusahaan terhadap Auditor Judgment pada Kantor Akuntan Publik di Bali

Abstract

This study examines the effects of prior-year audit opinion, company growth, audit quality, professional ethics, and company financial condition on auditor judgment among public accounting firms in Bali. The population consisted of 136 auditors working at 19 active public accounting firms in Bali in 2026. Using purposive sampling, 100 questionnaires were distributed and 68 usable responses were analyzed. Data were collected through a Likert-scale questionnaire and analyzed using multiple linear regression. The results show that prior-year audit opinion (B = 0.029; p = 0.751) and company growth (B = 0.129; p = 0.245) do not significantly affect auditor judgment. In contrast, audit quality (B = 0.705; p = 0.001), professional ethics (B = 0.241; p = 0.021), and financial condition (B = 0.311; p = 0.002) have positive and significant effects. The model is statistically significant (F = 32.828; p = 0.001) and explains 70.4% of the adjusted variation in auditor judgment. These findings emphasize the importance of audit quality, ethical conduct, and careful consideration of client financial conditions in supporting professional auditor judgment.