Analisis Determinan Kemampuan Mendeteksi Fraud Melalui Skeptisisme Profesional dengan Pengalaman Auditor Internal Sebagai Variabel Moderating pada Bank Umum di Indonesia

Abstract

This study aims to examine the influence of understanding red flag, time pressure, and self-efficacy on the ability to detect fraud through professional skepticism with the variable of bank internal auditor experience as a moderating variable. This study was conducted on commercial banks in Indonesia, due to the high level of fraud that occurs in the banking sector. This study uses a quantitative method and data is obtained from the results of a survey by distributing questionnaires to all internal auditors of commercial banks in Indonesia. The analysis tool used in this study uses Smart-PLS 4. The results show that the understanding of red flag, time pressure and self-efficacy has an influence on the ability to detect fraud directly or through professional skepticism. The experience variable of the bank's internal auditor moderated the relationship between understanding red flag, time pressure and self-efficacy with professional skepticism but cannot moderate the relationship between professional skepticism and the ability to detect fraud. This research contributes to bank managers and regulators to improve the quality of internal auditor training, as well as strengthen the fraud detection system through the development of professional skepticism supported by adequate experience.