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All Journal Islamic Accounting and Finance Review
Dwivayanti, Dinda
Unknown Affiliation
Economics, Econometrics & Finance

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PENGARUH PENILAIAN RISIKO AUDIT, TEKANAN KETAATAN, DAN SKEPTISISME PROFESIONAL TERHADAP KEMAMPUAN AUDITOR MENDETEKSI KECURANGAN DENGAN PENGALAMAN AUDIT SEBAGAI VARIABEL MODERASI Dwivayanti, Dinda; Suwandi, Memen; Aditiya, Roby
ISAFIR: Islamic Accounting and Finance Review Vol 7 No 1 (2026): Volume 7 (1) June 2026
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v7i1.72150

Abstract

Abstract, This study aims to analyze the effect of audit risk assessment, obedience pressure, and professional skepticism on auditors' ability to detect fraud, with audit experience as a moderating variable at the Inspectorate of South Sulawesi Province. The research employed a quantitative approach using a survey method through questionnaire distribution to auditors. The sampling technique used was saturated sampling, where the entire population of 61 auditors was included as research respondents. Data were analyzed using multiple regression analysis and Moderated Regression Analysis (MRA). The results indicate that audit risk assessment and professional skepticism have a positive and significant effect on auditors' ability to detect fraud. Meanwhile, obedience pressure has a negative and significant effect on auditors' ability to detect fraud.
Co-Authors Memen Suwandi Roby Aditiya