The Effects of Compliance Pressure, Time Constraints, and Auditors’ Professional Skepticism on Audit Judgment

This quantitative study aims to examine the effect of obedience pressure, time budget pressure, and professional skepticism on audit judgment a crucial topic that determines the accuracy of auditors' decisions for various stakeholders. The research population focuses on auditors at Public Accounting Firms (KAP) in DKI Jakarta registered in the 2025 IAPI directory. The sampling technique employed non-probability sampling with a convenience sampling method, yielding a sample of 95 auditors. Data analysis was conducted through outer model analysis, inner model analysis, and hypothesis testing using SMART-PLS software. The results indicate that obedience pressure, time budget pressure, and auditors' professional skepticism each have a significant positive effect on audit judgment. These findings imply that the improvement of audit judgment quality is directly determined by how well auditors respond to obedience pressure and manage time budget pressure, as well as the extent to which they consistently apply professional skepticism throughout every stage of the examination. These three factors are proven to be crucial elements that, both individually and collectively, support the accuracy and objectivity of auditors in formulating audit decisions.