Professional Skepticism as an Intervening Variable in the Relationship Between Auditor Competence, Time Budget Pressure and Forensic Expertise with the Auditor's Ability to Detect Fraud
DOI:
https://doi.org/10.38035/dijefa.v6i5.5245Keywords:
auditor competence, time budget pressure, expertise forensics, skepticism professional, detection cheatingAbstract
Study This aim for analyze influence auditor competence, time budget pressure and expertise forensics to auditor's ability in detect cheating, with skepticism professional as intervening variables. Background study This based on the number of case fraud in report finances that are not detected by auditors, as happened at PT Asuransi Adisarana Wanaartha Life, NMC Health, as well various case abuse financial situation in the Village Credit Institution (LPD) environment in Bali, shows existence weakness in function auditor supervision. This cause question critical about factors that influence auditor effectiveness in identify fraudulent actions. Study This use approach quantitative with type study associative causal. Sample in study This is all auditors at 20 Public Accounting Firms in the Bali region, totaling 136 respondents, were determined through technique sample saturated. Data collected use questionnaire and analyzed with technique SEM-PLS statistics. Variables free in study This consists of from auditor competence, pressure budget time (time budget pressure) and expertise forensics; variables mediation is skepticism professional and variables dependent is auditor's ability in detect cheating. Research result show that auditor competency and expertise forensics own influence positive and significant to auditor's ability in detect cheating. On the contrary, pressure budget time own influence negative to ability In addition, skepticism professional proven capable mediate influence competence, pressure time and expertise forensics to ability detect fraud. This means that the higher the professional auditors’ skepticism, increasingly big his abilities in disclose cheating, even though confronted with limitations audit time and complexity. Findings This give contribution theoretical in development of auditor behavior models based on theory attribution and theory dissonance cognitive. In terms of practical, results study This can become input important for Public Accounting Firms in increase audit quality with notice aspect competence, management pressure time and training skill forensics to grow attitude skeptical high professionalism in auditor self. With Thus, it is hoped the role of the auditor as guard reliability report finance can walk more optimal.
References
Arnanto Pra., Afrizal., & Wirmie Eka Putra (2023). Skepticism Professional as an intervening variable in the relationship auditor competence, pressure time and forensic expertise on auditor's ability to detect fraud. Journal Accountancy Trisakti. Doi: http://dx.doi.org/10.25105/jat.v10i2.16913
Arsendy, M. T. (2017). Pengaruh Pengalaman Audit, Skeptisisme Profesional, Red Flags, Dan Tekanan Anggaran Waktu Terhadap Kemampuan Auditor Dalam Mendeteksi Kecurangan (Studi Empiris pada Kantor Akuntan Publik di DKI Jakarta). JOM Fekon, 4(1)
Ayu, C. M., Maidani, M., & Eprianto, I. (2024). Pengaruh Skeptisisme profesional, Pengalaman Kerja, Dan Independensi Auditor Terhadap Pendeteksian Kecurangan (Fraud) (Studi Empiris Pada Perwakilan Bpkp Provinsi Kalimantan Selatan Dan Dki Jakarta). SENTRI: Jurnal Riset Ilmiah, 3(3), 1508–1522. https://doi.org/10.55681/sentri.v3i3.2428
Elisabeth, D. M., & Simanjuntak, W. A. (2020). Analisis Review Pendeteksian Kecurangan (Fraud). METHOSIKA: Jurnal Akuntansi Dan Keuangan Methodist, 4(1), 9–18. https://doi.org/10.46880/jsika.vol4no1.pp9-18
Febri, P., Wibowo, A., Andi, Y., & Noegroho, K. (2020). Pengaruh Pemahaman Kode Etik Auditor Pemerintah terhadap Kemampuan Auditor dalam Mendeteksi Kecurangan. Jbe, 27(1), 59–68. https://www.unisbank.ac.id/ojs;
Fransisco, F., Fransiskus, F., Indri, I., Pordinan, P., Rara, R., Rizqi, R., Zulmanto, Z., & Umar, H. (2019). Pengaruh Kompetensi, Independensi Dan Tekanan Waktu Terhadap Kemampuan Auditor Mendeteksi Kecurangan Dengan Skeptisisme profesional Sebagai Variabel Intervening. Prosiding Seminar Nasional Pakar, 2009, 1–10. https://doi.org/10.25105/pakar.v0i0.4250
Harry Budiantoro., Nurul Faj., Kanaya Lapae, (2022). The Influence forensic expertise , professional skepticism , and pressure budget time to auditor's ability in detect fraud . Journal scientific Accounting and Finance. Open Access: https://journal.ikopin.ac.id/index.php/fairvalue
Mandalika, T. G., & Janrosl, V. S. E. (2023). Pengaruh Skeptisisme profesional, Beban Kerja dan Tekanan Waktu Terhadap Kemampuan Auditor Mendeteksi Kecurangan (Fraud) Pada Kantor Akuntan Publik Batam. Prosiding Seminar Nasional Ilmu Sosial Dan Teknologi (SNISTEK), 5(September), 322–328. https://doi.org/10.33884/psnistek.v5i.8100
Mukoffi, A., Ren, N. H., & Ekasari, L. D. (2023). Keahlian Forensik, Independensi, Pengalaman Dan Skeptisisme profesional Pada Kemampuan Auditor Dalam Mendeteksi Kecurangan. Referensi : Jurnal Ilmu Manajemen Dan Akuntansi, 11(3), 42–49. https://doi.org/10.33366/ref.v11i3.5141
Mukoffi, A., Ren, NH, & Ekasari, LD (2023). Forensic Expertise, Independence, Experience, and Professional Skepticism on Auditors' Ability to Detect Fraud. Reference: Journal of Management and Accounting Sciences, 11 (3), 42–49. https://doi.org/10.33366/ref.v11i3.5141
Paramita, I., & Damayanti, R. T. (2017). Pengaruh Pengalaman, Profesionalisme, dan Etika Profesi Auditor Terhadap Penentuan Tingkat Materialitas. Widyakala Journal, 4(2), 70. https://doi.org/10.36262/widyakala.v4i2.59
Prasetya, A., Afrizal, & Putra, W. E. (2023). Skeptisisme profesional Sebagai Variabel Intervening Hubungan Kompetensi Auditor, Tekanan Waktu Dan Keahlian Forensik Terhadap Kemampuan Auditor Mendeteksi Kecurangan. Jurnal Akuntansi Trisakti, 10(2), 249–272. https://doi.org/10.25105/jat.v10i2.16913
Tesa Granita Mandalikaa & Viola Syukrina E Janroslb (2023). Influence Skepticism Professionals, Workload and Time Pressure on Auditor's Ability to Detect Fraud at the Batam Public Accounting Firm. National and scientific seminal technology. ISBN 978-602-52829-8-0
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Gusti Ayu Dewi Anggreni, Edy Sujana, I Putu Gede Diatmika
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish their manuscripts in this journal agree to the following conditions:
- The copyright on each article belongs to the author(s).
- The author acknowledges that the Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) has the right to be the first to publish with a Creative Commons Attribution 4.0 International license (Attribution 4.0 International (CC BY 4.0).
- Authors can submit articles separately, arrange for the non-exclusive distribution of manuscripts that have been published in this journal into other versions (e.g., sent to the author's institutional repository, publication into books, etc.), by acknowledging that the manuscript has been published for the first time in the Dinasti International Journal of Economics, Finance & Accounting (DIJEFA).
