Determinan Kemampuan Auditor dalam Mendeteksi Kecurangan dengan Skeptisme Profesional sebagai Pemoderasi (Studi Kasus pada Badan Pemeriksa Keuangan Perwakilan Provinsi Sumatera Utara)

Abstract

The purpose of this study was to determine and analyze the effect of auditor experience, workload, auditor personality type, and fraud audit training on the auditor's ability to detect fraud. Another purpose of this study was to observe the variables moderated by the auditor's professional skepticism variable. The population of thisstudy were auditors assigned to the Audit Board of North Sumatra Province Representative Office, namely 110 people. The sample of this study used the saturated sample method, but out of 110 questionnaires distributed, only 102 were returned so that the sample used in this study was 102 respondents. The data analysis technique used Structural Equation Modeling - Partial Least Square (SEM PLS), with the SmartPLS tool. The results of this study indicate that auditor experience has a positive and significant effect on the auditor's ability to detect fraud, workload has a negative and significant effect on the auditor's ability to detect fraud, personality type does not have a significant effect on the auditor's ability to detect fraud, while fraud audit training has a positive and significant effect on the auditor's ability to detect fraud. In addition, the results of this study also prove that professional skepticism is able to moderate the effect of auditor experience, personality type and fraud audit training on the auditor's ability to detect fraud.