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

Riskiani; Allo Layuk, Paulus; Rofingatun, Siti

Journal

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

27 authors · 49 co-authorship links

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Co-author	Organisation	Joint articles
Aaron M.A. Simanjuntak	Affiliation unknown	2
Rudiawie Larasati	Affiliation unknown	2
Agustinus Salle	Affiliation unknown	2
Bill J. C Pangayow	Affiliation unknown	1
Jefri Imbiri	Affiliation unknown	1
Dedy Ardinsyah	Affiliation unknown	1
Kurniawan Patma	Affiliation unknown	1
Berlinda Shari Damanik	Affiliation unknown	1
Christy J.A. Oeghoede	Affiliation unknown	1
Sylvia Christina Daat	Affiliation unknown	1
Vicky Antonio Prayoga	Affiliation unknown	1
Fighty Elia Ratag	Affiliation unknown	1
Rizka Saptarinur	Affiliation unknown	1
Maylen Kambuaya	Affiliation unknown	1
James Usman	Affiliation unknown	1
Otniel Safkaur	Affiliation unknown	1
Bill Pangayow	Affiliation unknown	1
Ardianto Samudro	Affiliation unknown	1
Richty Phaskawati Hutabalian	Affiliation unknown	1
Hasnia Hasnia	Affiliation unknown	1
Shartika A. Kencana	Affiliation unknown	1
Abner SP Marlissa	Affiliation unknown	1
Balthazar Kambuaya	Affiliation unknown	1
Laurina Sawaki	Affiliation unknown	1

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">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>
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