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All Journal AKUNTABILITAS Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Social Science and Business Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Business Management Journal Program Studi Manajemen International Journal of Economics Development Research (IJEDR) International Journal of Environmental, Sustainability, and Social Science Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Sustainable : Jurnal Akuntansi Jurnal Manajemen dan Bisnis International Journal of Multidisciplinary Sciences and Arts Jurnal Manajemen Dan Akuntansi Medan Research Horizon IIJSE Central Community Development Journal Asian Journal of Social and Humanities
Rina Yuliastuty Asmara
Universitas Mercu Buana
Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Do Skepticism, Independence, and Competence Matter? Evidence on Factors Influencing Auditors’ Fraud Detection Ability Asmara, Rina Yuliastuty
Research Horizon Vol. 5 No. 6 (2025): Research Horizon - December 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.6.2025.926

Abstract

This study addresses a critical gap by exploring how individual auditor attributes affect fraud detection performance in the public sector context. This study aims to examine the influence of professional skepticism, independence, and professional competence on internal auditors’ ability to detect fraud within ministries and governmental institutions in Indonesia. A quantitative causal research design was employed, using a stratified random sampling technique to collect data from 96 internal auditors across various Indonesian ministries and agencies. Data were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) to assess first- and second-order constructs. The results show that all three independent variables significantly influence fraud detection ability. Among them, independence has the strongest effect, followed by professional competence and professional skepticism. These findings underscore the importance of maintaining auditor autonomy and enhancing technical capabilities to improve fraud detection in the public sector. The study suggests that government institutions should prioritize training programs that strengthen auditors’ independence and professional competence. Internal audit policies must also reinforce structural independence to ensure objective fraud detection efforts.
Co-Authors Anasthasya, Chealsea Aulia Nissa, Gina Debby Setya Merdekawati Dianissa, Riska Putri Islamiah Kamil Kamil, Islamiah Kamil Kusbiantora, Mahmud M Sarifudin Meiliyah Ariani, Meiliyah Minanari, Minanari Muhammad Iqbal Muhammad Iqbal Akbar Putri, Reza Dwi Amanda Qalbi, Andi Batari Nurul Rafzanjani, Nursyafira Reski Putri Rifa Alfariz Sihaloho, Pebryanti Surya Ningsih