Analisis faktor-faktor kemampuan auditor mendeteksi kecurangan dengan memoderasi etika profesi

Abstract

This study aims to determine the impact of time budget pressure, auditor experience, and professional skepticism to detect fraudulent financial reports and professional ethics as a moderating variable. The population of this research consists of Public Accountant Firms in East Jakarta. In this research, 111 respondents were selected using the convenience sampling method. Data were analyzed using the multiple linear regression model and Moderate Regression Analyze (MRA). The results showed that time budget pressure, auditor experience, and professional skepticism have a significant and positive effect on detecting fraudulent financial reports. However, professional ethics cannot moderate the impact of time budget pressure, auditor experience, and professional skepticism to detect fraudulent financial reports.