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All Journal Majalah Kedokteran Bandung JURNAL RISET AKUNTANSI GOING CONCERN JAM : Jurnal Aplikasi Manajemen Jurnal Kimia dan Kemasan Jurnal Terapan Abdimas Owner : Riset dan Jurnal Akuntansi Business and Finance Journal Prologia Koneksi JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Kumawula: Jurnal Pengabdian Kepada Masyarakat Dinasti International Journal of Management Science Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) Prosiding National Conference for Community Service Project Journal of Law and Policy Transformation Jurnal Performa : Jurnal Manajemen dan Start-up Bisnis Jurnal Komunikasi Nusantara Jurnal Komunikasi Nusantara BUDGETING : Journal of Business, Management and Accounting Jurnal Kesmas Asclepius Buletin Peternakan Tropis (Bulletin of Tropical Animal Science) Prima Abdika: Jurnal Pengabdian Masyarakat CLLiENT (CULTURE, LITERATURE, LINGUISTICS, ENGLISH TEACHING) Jurnal Paradigma Akuntansi Jurnal Pemberdayaan Masyarakat Indonesia (JPMI) Bussman Journal : Indonesian Journal of Business and Management Journal Of Human And Education (JAHE) Jurnal Akuntansi Keuangan dan Bisnis Journal of International Conference Proceedings Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pendidikan Indonesia (Japendi) Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Metaphor LINGUISTS : JOURNAL OF LINGUISTICS AND LANGUAGE TEACHING
Christina Christina
Jurusan Teknologi Pangan, Universitas Pelita Harapan Jl. M. H. Thamrin Boulevard 1100, Lippo Karawaci, Tangerang
Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Social Sciences Other

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Journal : JABI (Jurnal Akuntansi Berkelanjutan Indonesia)

 1 
Investigasi Karakteristik Personal Auditor dalam Pendeteksian Kecurangan dengan Moderasi Tekanan Waktu Christina, Christina; Dewi, Indira Shinta; Khoirunnisa, Vini
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 8 No. 2 (2025): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v8i2.y2025.p222-239

Abstract

This study intends to examine the effect of auditors' personal characteristics on fraud detection with time pressure as a moderator. Primary data obtained by a questionnaire is known as research data. Purposive sampling was utilized to collect the sample, with 100 respondents drawn from 25 KAPs in the South Jakarta region. Multiple linear regression analysis using SPSS version 26 is the data analysis technique employed. The study's findings show that while skill has little bearing on fraud detection, the personal traits of auditors such as audit experience and professional skepticism. However, the association between audit experience, skill, and professional skepticism toward fraud detection might be moderated by time constraints
Co-Authors Abdul Rahmat Adriel, Nicholas Afraini, Fadiyah Husna Agustin, Viona Amboro, Florianus Yudhi Priyo Amelia Amelia Andy Andy Antonio, Jason Aparianto, Aparianto Aritonang, Jonsfir Daus Arlends Chris Aruan, Michelle Aurelia, Agnes Aurelia, Clara Bambang Siswanto Calvin Calvin Centrico, Centrico Christiani, Natalia Christina Whidya Utami David Try Liputra Derrick, Lionel Desia, Wirini Dewi Fatimah Dewi, Indira Shinta Dliaulkhaq, Muhammad Khadziq Drice, Eric Elizabeth Wianto, Elizabeth Elizabeth Yohanes Fatmi, Mutia Ferdawson, Ferdawson Filrando, Ariendy Fitria, Aliah Noor Fitria, Sherley Florence Leony, Florence Fransika, Widya Fransisca, Violin Golan Hasan, Golan Hakim, Cristine Mulia Hambali, Mellisa Pricilia Hidayah, Atinia Hidayat Hidayat Hutauruk, Rufinus Hotmaulana Irawan, Anthony Isnaeni, Dina Nur Isyana Emita Jesslyn, Jesslyn Joab, Jonathan Joscelin, Joscelin Joycelyn, Joycelyn Julis, Danica Julyance, Zoey Khoirunnisa, Vini Lee, Jenny Leo, Leo Lestari, Alvera Sinta Lestari, Sri Indah Liestya Padmawidjaja Liliana Dewi Lim, Vincent Lina Lina Liswandi, Niko Lo, Lucyana M. Djae, Zaim Katarabumi Maharsayani, Derdya Maria, Lisda Mashari, Lea Melanie Cornelia, Melanie Melina Hermawan Mirza, Deni Faisal Monica Monica, Monica Mustika, Uray Ndaru Nelvi, Novita Nicholas, Nicholas Novianti, Debby Nuri Arum Anugrahati Paerin, Paerin Pakpahan, Marpha Yosua Panggabean, Maya Sabirina Patricia, Cindy Paulina Paulina Putra, Claudio Ravindra Rafida, Siti Jihan Reandy, Davis Rinaningsih Rinaningsih Rinoa, Livvy Rofik, Abdur Ronald Sukwadi Rosalina Rosalina Rose, Felicia Diana Rusdianto Roestam Sakana, Fayat Salim, Susanto Salsabila, Fatiha Zaidatus Sanjaya, Enrico Saputra, Teddy Selvi Selvi Setefanus Suprajitno Sigalingging, Eni Duwita Sisca Aulia Soelaeman, M. Rachmat Stelyven, Stelyven Steven, Leonardo Sudirgo, Tony Supriadi, Rudi Susanto, Kevin Sutanto, J. E. Syafira Ulya Firza Tang, Jeffen Tanuwijaya, Netanya Deecy Tina Melinda Tommy Christian Efrata Tony Antonio Vanessa Vanessa Wahyu, Raden Bagus Wangsa, Rivaldo Warnoto Warnoto Wawolangi, Kristian Yosua Wilidyo, Erwent Winda Halim, Winda Wiranata, Chandra Wulan Purnama Sari Yani, Pitri Yuliana Yuliana