Investigasi Karakteristik Personal Auditor dalam Pendeteksian Kecurangan dengan Moderasi Tekanan Waktu

Authors

  • Christina Christina Universitas Satya Negara Indonesia
  • Indira Shinta Dewi Universitas Satya Negara Indonesia
  • Vini Khoirunnisa Universitas Satya Negara Indonesia

DOI:

https://doi.org/10.32493/JABI.v8i2.y2025.p222-239

Abstract

This study intends to examine the effect of auditors' personal characteristics on fraud detection with time pressure as a moderator. Primary data obtained by a questionnaire is known as research data. Purposive sampling was utilized to collect the sample, with 100 respondents drawn from 25 KAPs in the South Jakarta region. Multiple linear regression analysis using SPSS version 26 is the data analysis technique employed. The study's findings show that while skill has little bearing on fraud detection, the personal traits of auditors such as audit experience and professional skepticism. However, the association between audit experience, skill, and professional skepticism toward fraud detection might be moderated by time constraints

References

ACFE. (2022). Occupational Fraud 2022: A Report to the Nations. Association of Certified Fraud Examiners, Inc.

Agustina, F., Nurkholis, N., & Rusydi, M. (2021). Auditors’ professional skepticism and fraud detection. International Journal of Research in Business and Social Science (2147- 4478), 10(4), 275–287. https://doi.org/10.20525/ijrbs.v10i4.1214

Amelia. (2019). Manajemen Sumber Daya Manusia Teori Konsep dan Indikator. Zanafa Publishing.

Angreani, N., & Damayanti, R. (2022). The Influence Of Professional Skeptism And Competence On Auditors’ Ability In Detecting Fraud With Internal Locus Of Control As A Moderation Variable. International Journal of Progressive Sciences and Technologies (IJPSAT, 36(1), 366–374.

Ashtiani, M. N., & Raahemi, B. (2022). Intelligent Fraud Detection in Financial Statements Using Machine Learning and Data Mining: A Systematic Literature Review. In IEEE Access (Vol. 10, pp. 72504–72525). Institute of Electrical and Electronics Engineers Inc. https://doi.org/10.1109/ACCESS.2021.3096799

Backof, A. G., Bowlin, K., & Goodson, B. M. (2022). The Importance of Clarification of Auditors’ Responsibilities Under the New Audit Reporting Standards*. Contemporary Accounting Research, 39(4), 2284–2304. https://doi.org/10.1111/1911-3846.12802

Carnehl, C., & Schneider, J. (2023). On Risk and Time Pressure: When to Think and When to Do. Journal of the European Economic Association, 21(1), 1–47. https://doi.org/10.1093/jeea/jvac027

Chen, Y.-H., Wang, K.-J., & Liu, S.-H. (2023). How Personality Traits and Professional Skepticism Affect Auditor Quality? A Quantitative Model. Sustainability, 15(2), 1547. https://doi.org/10.3390/su15021547

Christina, C., Ilyas, M., & Salsabila, P. (2025). Determinan Ketepatan Pemberian Opini Audit Dengan Pengalaman Auditor Sebagai Variabel Moderasi. Liabilitas : Jurnal Ilmiah Akuntansi Dan Ekonomi, 10(1), 1–9.

Fajrin Noho, F. N., Sabaruddin, & Sulhendri. (2021). Senioritas Auditor, Pengalaman Auditor Dan Keahlian Auditor Terhadap Profesional Judgment Dengan Locus of Control Sebagai Variabel Moderasi. Journal of Accounting Science, 5(1), 71–88. https://doi.org/10.21070/jas.v5i1.1185

Ghozali, I. (2021). Aplikasi Analisis Multivariate dengan Program IBM SPSS 26 Edisi 10. Universitas Diponegoro.

Gracia, G., & Kurnia, R. (2021). The determinant factors affecting auditors’ ability to detect fraud: Empirical study at public accounting firms in Jakarta and Tangerang. Economics, Management and Sustainability, 6(2), 132–145. https://doi.org/10.14254/jems.2021.6-2.10

Institut Akuntan Publik Indonesia. (2021). Standar Profesional Akuntan Publik Standar Audit 200 (Revisi 2021) Tujuan Keseluruhan Auditor Independen dan Pelaksanaan Audit Bersasarkan Standar Audit.

Kuang, T. M., & Natalia, E. (2023). Pengujian Fraud Triangle Theory Dalam Menjelaskan Kecurangan Laporan Keuangan Menggunakan Beneish M-Score. Owner, 7(2), 1752–1764. https://doi.org/10.33395/owner.v7i2.1296

Larasati, D., & Puspitasari, W. (2019). Pengaruh Pengalaman, Independensi, Skeptisisme Profesional Auditor, Penerapan Etika, dan Beban Kerja Terhadap Kemampuan Auditor dalam Mendeteksi Kecurangan. Jurnal Akuntansi Trisakti, 6(1), 31–42. https://doi.org/10.25105/jat.v6i1.4845

Mariyana, A. B., Simorangkir, P., & Putra, A. M. (2021). Pengaruh Pengalaman Auditor, Independensi Dan Beban Kerja Terhadap Kemampuan Auditor Dalam Mendeteksi Fraud. PROSIDING BIEMA : Business Management, Economic, and Accounting National Seminar, 2, 766–780.

Maulida, K., & Novianti, N. (2023). Audit Experience, Independence, and Professional Skepticism Against Fraud Detection: Time Pressure as a Moderating Factor. Asia Pacific Fraud Journal, 8(2), 381. https://doi.org/10.21532/apfjournal.v8i2.331

Olschewski, S., & Rieskamp, J. (2021). Distinguishing three effects of time pressure on risk taking: Choice consistency, risk preference, and strategy selection. Journal of Behavioral Decision Making, 34(4), 541–554. https://doi.org/10.1002/bdm.2228

Rafnes, M., & Primasari, N. H. (2020). Pengaruh Skeptisisme Profesional, Pengalaman Auditor, Kompetensi Auditor dan Beban Kerja Terhadap Pendeteksian Kecurangan. Jurnal Akuntansi Dan Keuangan, 9(1), 16–31.

Ramanda, U. U., Fahria, R., & Maulana, A. (2022). THE EFFECT OF PROFESSIONAL SKEPTICISM, ETHICS AND COMPETENCE ON THE ACCURACY OF GIVING AN AUDIT OPINION. Berkala Akuntansi Dan Keuangan Indonesia, 7(1), 95–112. https://doi.org/10.20473/baki.v7i1.31908

Sidik, S. (2023, February 28). Wanaartha Manipulasi Laporan Keuangan, OJK Cabut Izin KAP Crowe. Katadata. https://katadata.co.id/finansial/keuangan/63fda113ae8b3/wanaartha-manipulasi-laporan-keuangan-ojk-cabut-izin-kap-crowe

Sujana, I. K., Suardikha, I. M. S., & Laksmi, P. S. P. (2020). Whistleblowing System, Competence, Morality, and Internal Control System Against Fraud Prevention on Village Financial Management in Denpasar. E-Jurnal Akuntansi, 30(11), 2780–2794.

Sultan, M., Tump, A. N., Geers, M., Lorenz-Spreen, P., Herzog, S. M., & Kurvers, R. H. J. M. (2022). Time Pressure Reduces Misinformation Discrimination Ability But Does Not Alter Response Bias. Scientific Reports, 12(1). https://doi.org/10.1038/s41598-022-26209-8

Tjiptono, F. (2021). Auditing. TMbooks.

Wahyuni, N., & Isniawati, A. (2021). Analisis faktor-faktor kemampuan auditor mendeteksi kecurangan dengan memoderasi etika profesi. Journal of Business and Information Systems (e-ISSN: 2685-2543), 3(2), 75–86. https://doi.org/10.36067/jbis.v3i2.102

Wang, Y., Ashton, J. K., & Jaafar, A. (2023). Financial statement fraud, recidivism and punishment. Emerging Markets Review, 56. https://doi.org/10.1016/j.ememar.2023.101033

Xu, G., Yang, C., & Fukofuka, P. T. (2023). Professional Skepticism in Practice: An Analysis of Auditors’ Stories. Auditing : A Journal of Practice & Theory, 42(4), 157–178. https://doi.org/10.2308/AJPT-2021-043

Downloads

Published

2025-05-31

Issue

Vol. 8 No. 2 (2025): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)

Section

Articles

License

Copyright (c) 2025 Christina Christina, Indira Shinta Dewi, Vini Khoirunnisa

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Authors who publish with this journal agree to the following terms:

  1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
  2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
  3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access)

 Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.