The Influence of Work Experience, Professional Skepticism, and Time Pressure on the Auditor’s Ability to Detect Fraud (Empirical Study at the Audit Board of the Republic of Indonesia Representative Papua Province)

Ainun Niza Irwanto, Bill Pangayow, Pascalina Van Sweet Sesa, Adolf Siahay, Kurniawan Patma, Klara Wonar

Abstract


The primary objective of this study is to examine the impact of job experience, professional skepticism, and time pressure on auditors’ capacity to identify instances of fraudulent activities. The data collection methodology employed in this study involved the distribution of a questionnaire to personnel of the BPK office in Papua Province, conducted using offline means. The research employed a purposive sampling technique, wherein a total of 90 respondents were selected. The research employed the Structural Equation Model - Partial Least Square (SEM - PLS) method for data analysis, utilizing WarpPLS 8.0 software. The findings of the study, which utilized WarpPLS 8.0 as a testing instrument, indicate that both work experience and professional skepticism had a statistically significant beneficial influence on an auditor’s capacity to identify instances of fraud. Conversely, time pressure was found to have a statistically negligible negative impact on an auditor’s ability to detect fraud. The participants observed a positive correlation between their length of work and their level of acquaintance with relevant information used in detecting fraudulent actions. Furthermore, the cultivation of professional skepticism is of great significance for auditors, since it effectively enhances their sensitivity in identifying and detecting fraudulent actions.

Keywords


Auditor’s Ability to Detect Fraud, Professional Skepticism, Time Pressure, Work Experience

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References


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