Effect of Experience, Independence, Time Pressure of Personality And Ability To Detect Fraud With Auditor's Professional Skepticism As A Moderating Variable

Sulistiya Ningsih, Bambang Haryadi, Alexander Anggono

Abstract


This study aimed to determine the effect of experience, independence, personality type and the time pressure on the auditor's ability to detect fraud with professional skepticism as a moderating variable. The method used is quantitative research. The population in this study is the auditors who work on public accounting firm in East Java. The sampling technique uses convenience sampling. The data analysis method in this study uses the Moderated Regression Analysis (MRA) equation model. The results showed that the experience, independence and time pressure affect the auditor's ability to detect fraud, whereas personality type does not affect the auditor's ability to detect fraud. The study also shows that professional skepticism able to moderate the influence of experience, the independence of the auditor's ability to detect fraud, whereas professional skepticism is not able to moderate the influence of personality type, time pressure on the auditor's ability to detect fraud.


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References


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