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PENGARUH PENGALAMAN, KOMPETENSI, DAN INDEPENDENSI TERHADAP KEMAMPUAN AUDITOR MENDETEKSI FRAUD DENGAN SKEPTISISME PROFESIONAL SEBAGAI VARIABEL INTERVENING

JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA) · Vol. 6 No. 1 (2023) · pp. 17–37

DOI
10.52062/.v6i1.3171
Published
2023-08-15
Publisher
JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)
Language
eng

Abstract

AbstractThis study aims to determine the effect of Experience, Competence, and Independence on theAuditor's Ability to Detect Fraud mediated by Professional Skepticism at the BPK RIRepresentative Office of Papua Province and BPKP Representative Office of Papua Province. Thesample used was 8 × the number of indicators (8 × 20 = 160 respondents), while the sampleprocessed was 158 data. The research data was obtained by distributing questionnaires directly torespondents which contained 20 statements measured using a scale of 1-10. The data analysismethod in this study uses structural analysis with the help of SEM Amos software version 24. Theresults show that Professional Skepticism affects the Auditor's Ability to Detect Fraud, Experienceaffects the Auditor's Ability to Detect Fraud, Professional Skepticism mediates the effect ofexperience on the Auditor's Ability to Detect Fraud, Competence affect the ability of the auditor todetect fraud, professional skepticism mediates the effect of competence on the ability of the auditorto detect fraud, independence affects the ability of the auditor to detect fraud.Keywords: Experience; Competence; Independence; Skepticism; Auditor Ability to Detect FraudAbstrakPenelitian ini bertujuan untuk mengetahui pengaruh Pengalaman, Kompetensi, dan Independensiterhadap Kemampuan Auditor Mendeteksi Fraud yang dimediasi Skeptisisme Profesional pada BPKRI Perwakilan Provinsi Papua dan Kantor Perwakilan BPKP Provinsi Papua. Sampel yang digunakansebanyak 8 jumlah indikator (8 20 = 160 responden), sementara sampel yang diolah sebanyak 158data. Data penelitian diperoleh dengan penyebaran kuesioner secara langsung kepada responden yangberisi 20 pernyataan diukur dengan menggunakan skala 1-10. Metode analisis data dalam penelitianini menggunakan analisis struktural dengan bantuan software SEM Amos versi 24. Hasil penelitianmenunjukkan bahwa Skeptisisme Profesional berpengaruh terhadap Kemampuan Auditor MendeteksiFraud, Pengalaman berpengaruh terhadap Kemampuan Auditor Mendeteksi Fraud, SkeptisismeProfesional memediasi pengaruh pengalaman terhadap Kemampuan Auditor Mendeteksi Fraud,Kompetensi berpengaruh terhadap Kemampuan Auditor Mendeteksi Fraud, Skeptisisme Profesionalmemediasi pengaruh Kompetensi terhadap Kemampuan Auditor Mendeteksi Fraud, dan Independensiberpengaruh terhadap Kemampuan Auditor Mendeteksi Fraud.Kata Kunci: Pengalaman; Kompetensi; Independensi; Skeptisisme; Kemampuan Auditor MendeteksiFraud

Collaboration network of the authors

40 authors · 133 co-authorship links · showing the 40 most connected

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Co-authorOrganisationJoint articles
Kurniawan PatmaAffiliation unknown5
Rudiawie LarasatiAffiliation unknown4
Paulus K. Allo LayukAffiliation unknown4
Mariolin SanggenafaAffiliation unknown4
Bill J. C PangayowAffiliation unknown4
Bill PangayowAffiliation unknown4
Maylen K.P. KambuayaAffiliation unknown4
Klara WonarAffiliation unknown3
Pascalina V. S SesaAffiliation unknown3
Juliana WaromiAffiliation unknown3
Novalia Herlina BleskaditAffiliation unknown3
Yundy HafizriandaAffiliation unknown3
Syaikhul FalahAffiliation unknown3
Aaron M.A. SimanjuntakAffiliation unknown2
Rizka SaptarinurAffiliation unknown2
Hesty Theresia SalleAffiliation unknown2
Theo AllolayukAffiliation unknown2
Otniel SafkaurAffiliation unknown2
Meinarni AsnawiAffiliation unknown2
Adolf Z.D SiahayAffiliation unknown2
Endang Sri Rahayu OhoimasAffiliation unknown1
Sylvia C DaatAffiliation unknown1
Jefri ImbiriAffiliation unknown1
Dedy ArdinsyahAffiliation unknown1
Berlinda Shari DamanikAffiliation unknown1
Christy J.A. OeghoedeAffiliation unknown1
Sylvia Christina DaatAffiliation unknown1
Vicky Antonio PrayogaAffiliation unknown1
Febelina Esther BasnaAffiliation unknown1
Rama Soyan Arung LambaAffiliation unknown1
RiskianiAffiliation unknown1
Paulus Allo LayukAffiliation unknown1
Axamina WananeAffiliation unknown1
Maylen KambuayaAffiliation unknown1
Sherley UlimpaAffiliation unknown1
Nelly Austin FonatabaAffiliation unknown1
Ardianto SamudroAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/AAA/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">PENGARUH PENGALAMAN, KOMPETENSI, DAN INDEPENDENSI TERHADAP KEMAMPUAN AUDITOR MENDETEKSI FRAUD DENGAN SKEPTISISME PROFESIONAL SEBAGAI VARIABEL INTERVENING</dc:title>
	<dc:creator>Ratag, Fighty Elia</dc:creator>
	<dc:creator>Salle, Agustinus</dc:creator>
	<dc:creator>Rofingatun, Siti</dc:creator>
	<dc:description xml:lang="en-US">AbstractThis study aims to determine the effect of Experience, Competence, and Independence on theAuditor's Ability to Detect Fraud mediated by Professional Skepticism at the BPK RIRepresentative Office of Papua Province and BPKP Representative Office of Papua Province. Thesample used was 8 × the number of indicators (8 × 20 = 160 respondents), while the sampleprocessed was 158 data. The research data was obtained by distributing questionnaires directly torespondents which contained 20 statements measured using a scale of 1-10. The data analysismethod in this study uses structural analysis with the help of SEM Amos software version 24. Theresults show that Professional Skepticism affects the Auditor's Ability to Detect Fraud, Experienceaffects the Auditor's Ability to Detect Fraud, Professional Skepticism mediates the effect ofexperience on the Auditor's Ability to Detect Fraud, Competence affect the ability of the auditor todetect fraud, professional skepticism mediates the effect of competence on the ability of the auditorto detect fraud, independence affects the ability of the auditor to detect fraud.Keywords : Experience; Competence; Independence; Skepticism; Auditor Ability to Detect FraudAbstrakPenelitian ini bertujuan untuk mengetahui pengaruh Pengalaman, Kompetensi, dan Independensiterhadap Kemampuan Auditor Mendeteksi Fraud yang dimediasi Skeptisisme Profesional pada BPKRI Perwakilan Provinsi Papua dan Kantor Perwakilan BPKP Provinsi Papua. Sampel yang digunakansebanyak 8 jumlah indikator (8 20 = 160 responden), sementara sampel yang diolah sebanyak 158data. Data penelitian diperoleh dengan penyebaran kuesioner secara langsung kepada responden yangberisi 20 pernyataan diukur dengan menggunakan skala 1-10. Metode analisis data dalam penelitianini menggunakan analisis struktural dengan bantuan software SEM Amos versi 24. Hasil penelitianmenunjukkan bahwa Skeptisisme Profesional berpengaruh terhadap Kemampuan Auditor MendeteksiFraud, Pengalaman berpengaruh terhadap Kemampuan Auditor Mendeteksi Fraud, SkeptisismeProfesional memediasi pengaruh pengalaman terhadap Kemampuan Auditor Mendeteksi Fraud,Kompetensi berpengaruh terhadap Kemampuan Auditor Mendeteksi Fraud, Skeptisisme Profesionalmemediasi pengaruh Kompetensi terhadap Kemampuan Auditor Mendeteksi Fraud, dan Independensiberpengaruh terhadap Kemampuan Auditor Mendeteksi Fraud.Kata Kunci : Pengalaman; Kompetensi; Independensi; Skeptisisme; Kemampuan Auditor MendeteksiFraud</dc:description>
	<dc:publisher xml:lang="en-US">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)</dc:publisher>
	<dc:publisher xml:lang="id-ID">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)</dc:publisher>
	<dc:date>2023-08-15</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/AAA/article/view/3171</dc:identifier>
	<dc:identifier>10.52062/.v6i1.3171</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA); Vol. 6 No. 1: Mei 2023; 17-37</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA); Vol 6 No 1: Mei 2023; 17-37</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/AAA/article/view/3171/2408</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2023 JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)</dc:rights>
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