Peran red flags terhadap pengaruh skeptisisme profesional, pengalaman kerja dan beban kerja auditor terhadap kemampuan auditor mendeteksi fraud

  • Indah Masri Fakultas Ekonomi dan Bisnis, Universitas Pancasila, Jakarta, Indonesia
  • Yetty Murni Fakultas Ekonomi dan Bisnis, Universitas Pancasila, Jakarta, Indonesia
  • Amelia Oktrivina Fakultas Ekonomi dan Bisnis, Universitas Pancasila, Jakarta, Indonesia
  • Elsa Maura Adhianti Fakultas Ekonomi dan Bisnis, Universitas Pancasila, Jakarta, Indonesia
Keywords: Professional skepticism, work experience, workload, red flags, auditor's ability to detect fraud

Abstract

This study aims to see the role of red flags as a moderating variable of professional skepticism, work experience, and workload on the auditor's ability to detect fraud on a survey conducted in several public accounting firms in Jakarta. This study uses primary data to analyze and evaluate the questionnaires distributed to 50 auditors as respondents. Data analysis using PLS-SEM proves that only work experience has a significant positive effect at the 5% level on the auditor's ability to detect fraud. Meanwhile, the red flag has a significant positive effect at the 5% level as a moderating variable to weaken the negative effect of workload on the auditor's ability to detect fraud. Implications and suggestions are explained in the article

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Published
2022-04-25
How to Cite
Masri, I., Murni, Y., Oktrivina, A., & Adhianti, E. M. (2022). Peran red flags terhadap pengaruh skeptisisme profesional, pengalaman kerja dan beban kerja auditor terhadap kemampuan auditor mendeteksi fraud. AKURASI: Jurnal Riset Akuntansi Dan Keuangan, 4(1), 69 - 82. https://doi.org/10.36407/akurasi.v4i1.649
Section
Research Articles