Pengaruh Pengalaman Kerja, Skeptisme Profesional, Indepedensi, Tekanan Waktu dan Beban Kerja Auditor dalam Mendeteksi Kecurangan

Studi Empiris Akuntan Publik Kota Jakarta

Abstract

This study aims to examine and analyze the influence of several individual and situational factors on the auditor’s ability to detect fraud, which is an essential competence in maintaining the integrity of financial reporting. The variables observed in this research include work experience, professional skepticism, independence, time pressure, and workload. The study was conducted in Jakarta and involved auditors working at Public Accounting Firms (KAP) across the city. Using a quantitative approach, the research employed a survey method with a total sample of 240 auditors who were selected as respondents. Data were collected through structured questionnaires and then analyzed using multiple linear regression, with statistical processing carried out using SPSS version 26. The findings of this study indicate that four variables—work experience, professional skepticism, independence, and time pressure—have a positive and significant influence on the auditor’s ability to detect fraud. This suggests that auditors who possess greater professional experience, a high level of skepticism, and strong independence are more capable of identifying fraud, even under conditions of time pressure. Interestingly, time pressure, which is often considered a constraint in auditing, was found to enhance fraud detection ability, possibly because it drives auditors to focus and prioritize critical aspects of their tasks. In contrast, the workload variable did not show a significant impact, indicating that the number of tasks or assignments alone may not reduce or improve an auditor’s effectiveness in detecting fraud. Overall, the study contributes to the understanding of the factors that shape auditors’ effectiveness in detecting fraudulent activities. The results emphasize the importance of enhancing auditor competence through continuous training and professional development, fostering independence in decision-making, and maintaining an optimal balance in task allocation.