Melola Discovery

← Melola Discovery

Jurnal

Faktor-Faktor yang Mempengaruhi Kemampuan Auditor Mendeteksi Kecurangan dengan Moderasi Pengalaman Auditor (pada BPK-RI Perwakilan Provinsi Papua)

JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA) · Vol. 7 No. 1 (2024) · pp. 12–32

Published
2024-05-31
Publisher
JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)
Language
eng

Abstract

Abstract This study aims to determine the effect of time pressure, auditor independence, and professional auditor skepticism on the auditor's ability to detect fraud by moderating auditor experience. The population in this study is all auditors working at the financial audit agency (BPK), representative of Papua province, and as many as 94 auditors. The sample in this study was 88 auditors. The method used is moderation analysis with data processing tools using SmartPls software version 3.00. Based on the tests conducted show that time pressure has no impact on the auditor's ability to detect fraud at the Papua Province Audit Agency (BPK). Auditors' independence significantly impacts the auditor's ability to detect fraud at the Papua Province Audit Board (BPK). The professional skepticism of auditors has an impact but is not significant on the auditor's ability to detect fraud in the financial audit agency (BPK) of Papua Province. At the same time, auditor experience moderates the influence of time pressure, auditor independence, and auditors' professional skepticism negatively. Keywords: Time Pressure, Auditor Independence, Professional Auditor Skepticism, Auditor Ability to Detect Fraud, Auditor Experience Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh time pressure, independensi auditor dan skeptisme profesional auditor terhadap kemampuan auditor mendeteksi kecurangan dengan moderasi pengalaman auditor. Populasi dalam penelitian ini adalah seluruh auditor yang bekerja pada badan pemeriksa keuangan (BPK) perwakilan provinsi Papua sebanyak 94 orang auditor. Sampel dalam penelitian ini yaitu 88 orang auditor. Metode analisis yang digunakan adalah analisis moderasi dengan alat pengolahan data menggunakan software SmartPls versi 3.00. Berdasarkan pengujian yang dilakukan menunjukkan bahwa time pressure tidak memiliki dampak pada kemampuan auditor mendeteksi kecurangan pada badan pemeriksa keuangan (BPK) Provinsi Papua. Independensi auditor memiliki dampak yang signifikan pada kemampuan auditor mendeteksi kecurangan pada badan pemeriksa keuangan (BPK) Provinsi Papua. Skeptisme profesional auditor memiliki dampak namun tidak signifikan terhadap kemampuan auditor mendeteksi kecurangan pada badan pemeriksa keuangan (BPK) Provinsi Papua. Sedangkan pengalaman auditor memoderasi secara negatif pengaruh time pressure, independensi auditor dan skeptisme professional auditor. Kata Kunci: Time Pressure, Independensi Auditor, Skeptisme Profesional Auditor, Kemampuan Auditor Mendeteksi Kecurangan, Pengalaman Auditor

Collaboration network of the authors

40 authors · 100 co-authorship links · showing the 40 most connected

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Rudiawie LarasatiAffiliation unknown4
Kurniawan PatmaAffiliation unknown3
Agustinus SalleAffiliation unknown3
Pascalina V. S SesaAffiliation unknown3
Bill J. C PangayowAffiliation unknown2
Aaron M.A. SimanjuntakAffiliation unknown2
Rizka SaptarinurAffiliation unknown2
Bill PangayowAffiliation unknown2
Novalia Herlina BleskaditAffiliation unknown2
Maylen K.P. KambuayaAffiliation unknown2
Syaikhul FalahAffiliation unknown2
Jefri ImbiriAffiliation unknown1
Dedy ArdinsyahAffiliation unknown1
Berlinda Shari DamanikAffiliation unknown1
Christy J.A. OeghoedeAffiliation unknown1
Sylvia Christina DaatAffiliation unknown1
Vicky Antonio PrayogaAffiliation unknown1
Fighty Elia RatagAffiliation unknown1
Maylen KambuayaAffiliation unknown1
James UsmanAffiliation unknown1
Otniel SafkaurAffiliation unknown1
Ardianto SamudroAffiliation unknown1
Richty Phaskawati HutabalianAffiliation unknown1
Hasnia HasniaAffiliation unknown1
Shartika A. KencanaAffiliation unknown1
Mariolin SanggenafaAffiliation unknown1
Budianto NgoAffiliation unknown1
Andhika Dwi AbriyantiAffiliation unknown1
Mariolin A. SanggenafaAffiliation unknown1
Theo AllolayukAffiliation unknown1
Agarita Clara WomsiworAffiliation unknown1
Andi SetiawanAffiliation unknown1
Abner SP MarlissaAffiliation unknown1
Rama Soyan Arung LambaAffiliation unknown1
Ruth TambunanAffiliation unknown1
Cindy W. C. HallatuAffiliation unknown1
Elia M. TandililingAffiliation 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) 
<oai_dc:dc xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/  http://www.openarchives.org/OAI/2.0/oai_dc.xsd">
	<dc:title xml:lang="en-US">Faktor-Faktor yang Mempengaruhi Kemampuan Auditor Mendeteksi Kecurangan dengan Moderasi Pengalaman Auditor (pada BPK-RI Perwakilan Provinsi Papua)</dc:title>
	<dc:creator>Riskiani</dc:creator>
	<dc:creator>Allo Layuk, Paulus</dc:creator>
	<dc:creator>Rofingatun, Siti</dc:creator>
	<dc:description xml:lang="en-US">Abstract
This study aims to determine the effect of time pressure, auditor independence, and professional auditor skepticism on the auditor's ability to detect fraud by moderating auditor experience. The population in this study is all auditors working at the financial audit agency (BPK), representative of Papua province, and as many as 94 auditors. The sample in this study was 88 auditors. The method used is moderation analysis with data processing tools using SmartPls software version 3.00. Based on the tests conducted&amp;nbsp;show that time pressure has no impact on the auditor's ability to detect fraud at the Papua Province Audit Agency (BPK). Auditors' independence significantly impacts the auditor's ability to detect fraud at the Papua Province Audit Board (BPK). The professional skepticism of auditors has an impact but is not significant on the auditor's ability to detect fraud in the financial audit agency (BPK) of Papua Province. At the same time, auditor experience moderates the influence of time pressure, auditor independence, and auditors' professional skepticism negatively.
Keywords: Time Pressure, Auditor Independence, Professional Auditor Skepticism, Auditor Ability to Detect Fraud, Auditor Experience
Abstrak
Penelitian ini bertujuan untuk mengetahui pengaruh time pressure, independensi auditor dan skeptisme profesional auditor terhadap kemampuan auditor mendeteksi kecurangan dengan moderasi pengalaman auditor. Populasi dalam penelitian ini adalah seluruh auditor yang bekerja pada badan pemeriksa keuangan (BPK) perwakilan provinsi Papua sebanyak 94 orang auditor. Sampel dalam penelitian ini yaitu 88 orang auditor. Metode analisis yang digunakan adalah analisis moderasi dengan alat pengolahan data menggunakan software SmartPls versi 3.00. Berdasarkan pengujian yang dilakukan menunjukkan bahwa time pressure tidak memiliki dampak pada kemampuan auditor mendeteksi kecurangan pada badan pemeriksa keuangan (BPK) Provinsi Papua. Independensi auditor memiliki dampak yang signifikan pada kemampuan auditor mendeteksi kecurangan pada badan pemeriksa keuangan (BPK) Provinsi Papua. Skeptisme profesional auditor memiliki dampak namun tidak signifikan terhadap kemampuan auditor mendeteksi kecurangan pada badan pemeriksa keuangan (BPK) Provinsi Papua. Sedangkan pengalaman auditor memoderasi secara negatif pengaruh time pressure, independensi auditor dan skeptisme professional auditor.
&amp;nbsp;
Kata Kunci: Time Pressure, Independensi Auditor, Skeptisme Profesional Auditor, Kemampuan Auditor Mendeteksi Kecurangan, Pengalaman Auditor</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>2024-05-31</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/4641</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA); Vol. 7 No. 1 (2024): Volume 7 Nomor 1 Mei 2024; 12-32</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA); Vol 7 No 1 (2024): Volume 7 Nomor 1 Mei 2024; 12-32</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/AAA/article/view/4641/3146</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2025 JURNAL AKUNTANSI, AUDIT, DAN ASET (AAA)</dc:rights>
</oai_dc:dc>