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All Journal Jurnal Riset Akuntansi dan Bisnis KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA EDUTECH: Jurnal Ilmu Pendidikan dan Ilmu Sosial JURNAL PENGABDIAN KEPADA MASYARAKAT LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Martabe : Jurnal Pengabdian Kepada Masyarakat International Journal of Supply Chain Management Management Studies and Entrepreneurship Journal (MSEJ) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Proceeding International Seminar of Islamic Studies FRIMA: Festival Riset Ilmiah Manajemen & Akuntansi Balance : Jurnal Akuntansi dan Manajemen Journal of International Conference Proceedings Mandiri: Jurnal Akuntansi dan Keuangan Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Indonesian Journal of Taxation and Accounting
Henny Zurika Lubis
Universitas Muhammadiyah Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Social Sciences Transportation Other

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AUDITOR'S ABILITY TO DETECT FRAUD: THE ROLE OF TRAINING AS A MODERATOR Shita Tiara; Debbi Chyntia Ovami; Henny Zurika Lubis; Camelya Adelyani Br Hutagalung; Gadiez Salsabilla Panjaitan
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 1 (2025): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i1.2546

Abstract

The ability of auditors to detect fraud is a crucial aspect in maintaining the integrity and transparency of financial statements. In the midst of the complexity and dynamics of the business world, fraudulent practices in financial statements are growing, so auditors are required to have better skills and abilities in detecting these actions. The results showed that redflags had an effect on the auditor's ability to detect fraud, while the auditor's personality and time pressure had no effect on the auditor's ability to detect fraud. The training moderated the influence of auditor personality on auditors' ability to detect fraud, but did not moderate the influence of redflags and time pressure on auditors' ability to detect fraud.
Co-Authors Anita Harahap, Anita Ari Irawan Bella Aprilia Camelya Adelyani Br Hutagalung Dahlena Sari Marbun Desi Andriani Lubis Dian Sari Islamy Pinem Elizar Sinambela Esa Setiana Fatmawarni Fatmawarni Firkah Vanza Munikesia Gadiez Salsabilla Panjaitan Hafsah Hastari Ningtyas M Arief Hidayat Nina Ismaya Nurlayla, Indah Ovami, Debbi Chyntia Pipit Putri Hariani MD Pratama, Ikbar Putry Ramadhani Sopi Pulungan Ragil Ardian Ramadhany, Andi Aulya Saehu, Uun Ahmad Shahara Rambe Shita Tiara Sipayung, Vanesa Mutiara Ranggaini Siregar, Nadia Prastika Sri Nova Br Simatupang Sulaiman Effendi Syafrida Hani Yola Winanda