ISSN 2394-5125
 

Research Article 


THE EFFECT OF PROFESSIONAL SKEPTISM, INDEPENDENCE, AND TIME PRESSURE ON THE ABILITY AUDITORS IN DETECT FRAUD WITH EXPERIENCE AS A MODERATED VARIABLE (Study at BPK RI Representative of East Kalimantan)

Eko Edy Susanto, Syarifuddin, Syamsuddin.

Abstract
This study aims to provide an overview of the effects of professional skepticism, independence, and time pressure on the ability of auditors to detect fraud with experience as a moderating variable. The object of research is the auditor of the Supreme Audit Agency of the Republic of East Kalimantan Province. The population is 47 auditors. Determination of the sample using the Nonprobability sampling technique, namely research that takes a sample that does not provide equal opportunity / opportunity for each element or member of the population to be selected as a sample. The population in this study 47 auditors and all populations sampled data collection using a questionnaire with data analysis using moderated regression analysis (MRA) using SPSS version 25. The results showed that: first, professional skepticism had a positive and significant effect on the ability of auditors in detect fraud. Second, independence has a positive and significant effect on the auditor's ability to detect fraud. Third, time pressure does not affect the auditor's ability to detect fraud. Fourth, experience has a positive and significant influence in moderating with the direction of strengthening the relationship of professional skepticism to the auditor's ability to detect fraud. Fifth, experience has a positive and significant influence in moderating with the direction of strengthening the relationship of independence to the auditor's ability to detect fraud. Sixth, experience has a positive and significant influence in moderating with the direction of strengthening the relationship of time pressure to the auditor's ability to detect fraud.

Key words: professional skepticism, independence, time pressure, experience, auditor's ability to detect fraud.


 
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Pubmed Style

Eko Edy Susanto, Syarifuddin, Syamsuddin. THE EFFECT OF PROFESSIONAL SKEPTISM, INDEPENDENCE, AND TIME PRESSURE ON THE ABILITY AUDITORS IN DETECT FRAUD WITH EXPERIENCE AS A MODERATED VARIABLE (Study at BPK RI Representative of East Kalimantan). JCR. 2020; 7(19): 3138-3148. doi:10.31838/jcr.07.19.376


Web Style

Eko Edy Susanto, Syarifuddin, Syamsuddin. THE EFFECT OF PROFESSIONAL SKEPTISM, INDEPENDENCE, AND TIME PRESSURE ON THE ABILITY AUDITORS IN DETECT FRAUD WITH EXPERIENCE AS A MODERATED VARIABLE (Study at BPK RI Representative of East Kalimantan). http://www.jcreview.com/?mno=122810 [Access: September 15, 2020]. doi:10.31838/jcr.07.19.376


AMA (American Medical Association) Style

Eko Edy Susanto, Syarifuddin, Syamsuddin. THE EFFECT OF PROFESSIONAL SKEPTISM, INDEPENDENCE, AND TIME PRESSURE ON THE ABILITY AUDITORS IN DETECT FRAUD WITH EXPERIENCE AS A MODERATED VARIABLE (Study at BPK RI Representative of East Kalimantan). JCR. 2020; 7(19): 3138-3148. doi:10.31838/jcr.07.19.376



Vancouver/ICMJE Style

Eko Edy Susanto, Syarifuddin, Syamsuddin. THE EFFECT OF PROFESSIONAL SKEPTISM, INDEPENDENCE, AND TIME PRESSURE ON THE ABILITY AUDITORS IN DETECT FRAUD WITH EXPERIENCE AS A MODERATED VARIABLE (Study at BPK RI Representative of East Kalimantan). JCR. (2020), [cited September 15, 2020]; 7(19): 3138-3148. doi:10.31838/jcr.07.19.376



Harvard Style

Eko Edy Susanto, Syarifuddin, Syamsuddin (2020) THE EFFECT OF PROFESSIONAL SKEPTISM, INDEPENDENCE, AND TIME PRESSURE ON THE ABILITY AUDITORS IN DETECT FRAUD WITH EXPERIENCE AS A MODERATED VARIABLE (Study at BPK RI Representative of East Kalimantan). JCR, 7 (19), 3138-3148. doi:10.31838/jcr.07.19.376



Turabian Style

Eko Edy Susanto, Syarifuddin, Syamsuddin. 2020. THE EFFECT OF PROFESSIONAL SKEPTISM, INDEPENDENCE, AND TIME PRESSURE ON THE ABILITY AUDITORS IN DETECT FRAUD WITH EXPERIENCE AS A MODERATED VARIABLE (Study at BPK RI Representative of East Kalimantan). Journal of Critical Reviews, 7 (19), 3138-3148. doi:10.31838/jcr.07.19.376



Chicago Style

Eko Edy Susanto, Syarifuddin, Syamsuddin. "THE EFFECT OF PROFESSIONAL SKEPTISM, INDEPENDENCE, AND TIME PRESSURE ON THE ABILITY AUDITORS IN DETECT FRAUD WITH EXPERIENCE AS A MODERATED VARIABLE (Study at BPK RI Representative of East Kalimantan)." Journal of Critical Reviews 7 (2020), 3138-3148. doi:10.31838/jcr.07.19.376



MLA (The Modern Language Association) Style

Eko Edy Susanto, Syarifuddin, Syamsuddin. "THE EFFECT OF PROFESSIONAL SKEPTISM, INDEPENDENCE, AND TIME PRESSURE ON THE ABILITY AUDITORS IN DETECT FRAUD WITH EXPERIENCE AS A MODERATED VARIABLE (Study at BPK RI Representative of East Kalimantan)." Journal of Critical Reviews 7.19 (2020), 3138-3148. Print. doi:10.31838/jcr.07.19.376



APA (American Psychological Association) Style

Eko Edy Susanto, Syarifuddin, Syamsuddin (2020) THE EFFECT OF PROFESSIONAL SKEPTISM, INDEPENDENCE, AND TIME PRESSURE ON THE ABILITY AUDITORS IN DETECT FRAUD WITH EXPERIENCE AS A MODERATED VARIABLE (Study at BPK RI Representative of East Kalimantan). Journal of Critical Reviews, 7 (19), 3138-3148. doi:10.31838/jcr.07.19.376