Determinant of Auditor Ability to Detect Fraud with Professional Sceptisism as A Mediator Variable

Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh fraud risk assessment, time pressure, dan pelatihan terhadap kemampuan auditor dalam mendeteksi kecurangan melalui skeptisisme profesional sebagai variabel pemediasi. Populasi penelitian ini adalah Kantor Akuntan Publik (KAP) Kota Semarang. Teknik pengambilan sampel menggunakan teknik purposive sampling, dan diperoleh sampel sebanyak 44 auditor dengan menggunakan kuesioner.Teknik analisis data yang digunakan yaitu analisis regresi berganda dan uji sobel test. Hasil penelitian ini menunjukkan bahwa fraud risk assessment dan skeptisisme profesional berpengaruh positif, time pressure berpengaruh negatif, sedangkan pelatihan tidak berpengaruh terhadap kemampuan auditor dalam mendeteksi kecurangan.Skeptisisme profesional mampu memediasi hubungan antara fraud risk assessment dan time pressurenamun tidak mampu memediasi hubungan pelatihanterhadap kemampuan auditor dalam mendeteksi kecurangan. Kesimpulan pada penelitian ini adalah kemampuan auditor dalam mendeteksi kecurangan dipengaruhi oleh faktor eksternal seperti fraud risk assessment yang diberikan dalam penugasan audit serta adanya time pressure dalam penugasan audit tersebut.

This research is conducted to obtain the empirical evidence the influences of fraud risk assessment, time pressure, and training to the auditor's ability in detecting fraud through the professional skepticism as a mediating variable. The research’s population is Public Accountant Firm in Semarang. The sampling technique applied in this research is purposive sampling technique. It is obtained the sample as many 44 auditors by using questionnaires. It uses multiple regression analysis and sobel test as the method of data analysis.The results of the research show that fraud risk assessment and professional skepticism have a positive, time pressure has a negative, influence whereas training doesn’t give the influence to the auditor's ability in detecting fraud. Professional skepticism is able to mediate the relationship between fraud risk assessment and time pressure. However, it is unable to mediate the training relationship to the auditor's ability in detecting fraud. This research can be concluded that the auditor’s ability in detecting fraud is influenced by the external factor such as fraud risk assessment that exists in the audit’s assignment along with the existence of time pressure in that assignment.