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All Journal Greenation International Journal of Economics and Accounting
Reko Saprianto
Universitas Darma Persada, Jakarta, Indonesia
Economics, Econometrics & Finance

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Effect of Red Flags, Workload, and Time Pressure on Auditors Ability to Detect Fraud with Professional Skepticism as a Moderating Variable (Empirical Study of Public Accounting Firms in South Jakarta) Reko Saprianto; Nurlaila Bazarwati
Greenation International Journal of Economics and Accounting Vol. 4 No. 4 (2026): Greenation International Journal of Economics and Accounting (September - Octob
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v4i4.872

Abstract

With professional scepticism serving as a moderating variable, this research seeks to ascertain the impact of red flags, workload, and time constraint on auditors' capacity to identify fraud. This research employs a quantitative approach by using SmartPLS 4.0 software for Path Analysis. The participants in this research are one hundred auditors from South Jakarta's Public Accounting Firms (KAP). This research used convenience sampling as its sampling strategy. The data used are derived from primary sources, namely a survey of one hundred auditors. The research found that auditors' capacity to identify fraud is unaffected by red flags. Nevertheless, auditors' capacity to identify fraud is greatly affected by workload and time constraints. Red flags, workload, and time pressure all had an impact on auditors' capacity to spot fraud, and professional scepticism failed to act as a moderator in this connection.
Co-Authors Nurlaila Bazarwati