Pengaruh Skeptisme Profesional, Independensi, Dan Tekanan Waktu Terhadap Kemampuan Auditor Mendeteksi Kecurangan

Abstract

<pre><span>This study aims to determine the effect of professional skepticism, independence, and time pressure on the ability of auditors to detect fraud. Subjects in this study are auditors who work in Public Accounting Firm in DKI Jakarta. In this study, a sample of 103 respondents was chosen by convenience sampling method. A total of 103 questionnaires were given then 103 questionnaires were returned and there were 100 questionnaires that could be used and checked using multiple linear regression models, while there were 3 questionnaires that could not be used because there was no answer. Analyzer used in this research is SPSS 22. The results of auditor skepticism and independence have a significant positive effect on auditor fraud detection ability. Time pressure affects the fraud detection ability significantly negatively.</span></pre>

Factors Affecting Auditor's Ability to Detect Fraud

“…The results of the research on the independence factor are consistent with the findings of Biksa & Wiratmaja (2016), Hartan (2016), Peuranda et al (2019), Salsabil (2019), and Sofie & Nugroho (2019), according to which an auditor's ability to detect fraud will increase as their mental independence increases. The following explanation does not reach the same conclusions as Larasati & Puspitasari (2019) and Herfansis & Rani (2020), whose research demonstrates that independence has no impact on an auditor's ability to detect fraud.…”

“…If the auditor has a high degree of independence, he or she will not be easily influenced or controlled by third parties when reviewing financial statements. This statement is supported by research conducted by Biksa & Wiratmaja (2016), Hartan (2016), Peuranda et al (2019), Salsabil (2019), and Sofie & Nugroho (2019. The findings of these studies indicate that independence has a positive impact on the auditor's ability to detect fraud.…”

“…Time is important in the implementation of audits, because auditors in the implementation of audits are required to perform time efficiency (Sofie & Nugroho, 2019). If the time given to auditor is limited, it will affect his performance in carrying out the audit.…”

“…Natalia and Latrini (2021) discovered that the auditor's ability to detect fraud increases as skepticism increases. Anggriawan (2014), Arsendy et al (2017), Biksa & Wiratmaja (2016), Herfansis & Rani (2020), Indriyani & Hakim (2021), Larasati & Puspitasari (2019), and Sofie & Nugroho (2019) all found that professional skepticism positively affects the auditor's ability to detect. In contrast to the findings of Peuranda et al (2019) and Ranu & Merawati (2017), professional skepticism has no bearing on an auditor's ability to detect fraud.…”

“…The auditor's performance will be impacted by time constraints; auditors with limited time will find it difficult to identify irregularities in financial statements and indications of fraud. Research conducted by Anggriawan (2014), Arsendy et al (2017), Indriyani & Hakim (2021), Salsabil (2019), and Sofie & Nugroho (2019 demonstrated that time constraints have a negative impact on the auditor's ability to detect fraud; thus, the greater the auditor's time constraints, the lower his ability to detect fraud. In contrast to the research conducted by Pangestika et al (2014), which concluded that time pressure has no effect on an auditor's ability to detect fraud, the results of this study indicate that time pressure has no effect on the auditor's ability to detect fraud.…”