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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal KALAM Journal of Economics, Business, & Accountancy Ventura Kontinu: Jurnal Penelitian Didaktik Matematika Jurnal Mudarrisuna: Media Kajian Pendidikan Agama Islam Jurnal Ilmu Produksi dan Teknologi Hasil Peternakan Terampil : Jurnal Pendidikan dan Pembelajaran Dasar Teosofia: Indonesian Journal of Islamic Mysticism Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi JMPM: Jurnal Matematika dan Pendidikan Matematika Desimal: Jurnal Matematika al-Uqud : Journal of Islamic Economics JPPI (Jurnal Pendidikan Islam Pendekatan Interdisipliner) Jurnal Surya Masyarakat Ultima Management : Jurnal Ilmu Manajemen Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming M A T H L I N E : Jurnal Matematika dan Pendidikan Matematika Jurnal Review Pendidikan dan Pengajaran (JRPP) Journal of Contemporary Accounting Jurnal Abdimas Madani dan Lestari (JAMALI) Jurnal Ilmiah Edunomika (JIE) Journal of Enterprise and Development (JED) Proceeding of National Conference on Accounting & Finance Journal of Robotics and Control (JRC) Proceedings of Annual Conference for Muslim Scholars Jurnal Riset Akuntansi Kontemporer The Indonesian Journal of Accounting Research Abdimasku : Jurnal Pengabdian Masyarakat El-Wasathiya: Jurnal Studi Agama Jambura Journal of Biomathematics (JJBM) Tadarus Tarbawy : Jurnal Kajian Islam dan Pendidikan Jurnal Kepariwisataan Euler : Jurnal Ilmiah Matematika, Sains dan Teknologi SCHOOLAR: Social and Literature Study in Education Edupedia: Jurnal Studi Pendidikan dan Pedagogi Islam JUKESHUM: Jurnal Pengabdian Masyarakat Mimbar Agama Budaya Progresif : Media Publikasi Ilmiah Journal of Tropical Food and Agroindustrial Technology Millah: Journal of Religious Studies Asean International Journal of Business Jurnal Ekonomi Syariah dan Hukum Islam Aceh Journal of Community Engagement (AJCE) Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital (JEKOMBITAL) Journal of Pharmaceutical and Sciences. Eksponensial Jurnal Sains Alami (Known Nature) International Journal of Innovation and Education Research Indonesian Journal of Applied Mathematics Jurnal Sains dan Teknologi Transcendent Journal of Mathematics and Applications Leuser Journal of Environmental Studies Grimsa Journal of Science Engineering and Technology Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Investasi Islam Jurnal Penelitian Pendidikan Indonesia (JPPI) Adpebi Science Series AJER : Advanced Journal of Education and Religion Jurnal Pengabdian dan Pemberdayaan Kesehatan Al-Insyiroh: Jurnal Studi Keislaman EDUCATIONAL: Jurnal Inovasi Pendidikan dan Pengajaran Jurnal Ragam Pengabdian Jurnal Pengabdian Tangerang Selatan Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Mahmudi Mahmudi
Program Pasca Sarjana Fakultas Ilmu Agama Islam, Universitas Islam Indonesia, Yogyakarta
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Journal : Al-Kharaj: Jurnal Ekonomi, Keuangan

 1 
Determinan Kemampuan Auditor Mendeteksi Kecurangan Rizki, Anggun; Mahmudi, Mahmudi
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 1 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah 
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i1.222

Abstract

The purpose of this study was to examine the effect of workload, time pressure, and personality type on the ability of auditors to detect fraud with the moderating variable of audit experience. The method used in this study is a quantitative method using primary data. This research uses multiple linear regression models with Moderated Regression Analysis to test the effect of each variable on the auditor's ability to detect fraud. The number of samples used in this study amounted to 124 auditors who work in the Jakarta and Yogyakarta Public Accounting Firms. The results show that time pressure has a negative effect, the greater the auditor's time pressure, the lower the auditor's ability to detect fraud. Personality type has a positive effect, the higher the combination of ST (sensing and thinking) and NT (intuition and thinking) personality type, the auditor's ability to detect fraud increases. According to the research results, audit experience as a moderating variable is able to strengthen the relationship between time pressure and the combination of ST (sensing and thinking) and NT (intuition and thinking) personality types on the auditor's ability to detect fraud. On the other hand, based on the results of the study, it was found that the auditor's experience as a moderating variable was not able to strengthen the relationship between workload and the auditor's ability to detect fraud. The implications of this research are aimed at the auditors should pay more attention to these factors in order to be able to improve the auditor's ability to detect fraud. This is due to prevent fraud in an entity and so that users of auditor services have confidence that the audited financial statements do not contain misstatements. Future research is expected not only to collect data by distributing questionnaires but also to interviews or oral questions.
Co-Authors Abdul Muis Achmad Taufiq Adinanta, Hendra Adyatma, Adnan Azis Agus Arwani Agus Imam Santoso Agus Winarsih Ahmad Taufiq Ahsanul Anam, Ahsanul Aisyah, Maulidyati Al Ghifari , Abudzar Al Khalidi, Ahmed Alfariza, Agus Aziz Alwi, Alwi Shobri Anida Anida Anida Anida, Anida Ardhian Putra, Govan Artana, I Wayan Arta Arya Imamuddin Koeswara, Arya Imamuddin Asep Rusyana Asmuki, Asmuki Astria, Kenny Azhari, Saiful Azizi, Nur Bambang Saputra Baraba, Rania Abdul Aziz Bulut, Sefa Chairul Amriyah Dachi, Andreas Aditama Danang Setyadi Dekar Urumsah Dewi Nindiasari, Avininda Dewi, Herlina Rahmawati Dian P. Prabowo., Ivy Dwi Ariyani, Asri Dwi Rugiarti, Novi Edi Kurniawan Elfiyanti, Gustina Elfurqany, Nuwairy Fachrunniza, Yunda Fahmi, Mulkan Fidia Deny Tisna Amijaya Hadi, Bawa Mulyono Hadi, Nasrul Hafnani Hafnani Hamdi, Syaiful Hari Santoso Harjianto, Puji Herawati Susilo Herlina Rahmawati Dewi Hidayat, Afnenda Rachmalia Ichsan Fauzi Rachman Iftihor, Iftihor Ika Sarah Mahsitah Ilmawati, Dwi Irkhamuddin, Irkhamuddin Irma Fauziah Irma Rahayu, Irma Jakaria Jakaria Junaidi Junaidi Kabes, Wetty Queenisa Kwantono, Hansel Timothy Lestari, Winda Ayu Mei Lestariningsih, Titin Lie, Oleh Tjhing Man lie, Tjhing Man Linawati , Linawati Linawati Linawati Lutfan Milzam, Ahmad Lutfi, Saiful M Ramadhan, M Machnunah Ani Zulfah, Machnunah Ani Maftukhah, Tatik Mahmud, Dini Rosyada Manan, Muhammad Abdul Mau, Daniel Pandu Mau, Yesarela Pandu Maulana, Mizan Maulidi, Ikhsan Maysun, Maysun Mentari Maghfirani Riyadi Muhamad Abdul Manan Muhamad Syazali MUHAMMAD AGIL Muhammad Ikhwan Muhammad Manaqib, Muhammad Muhammad Ramadhan Muhammad Yusuf Mulyono, Bawa Hadi Munawaroh Munawaroh Mursyidah, Nelly Murti, Ridho Bayu Mutia Farida, Mutia Mutiara Annisa Muzdalipah Musda Muzdalipah Najamuddin , Yunan Najamuddin, Yunan Nina Fitriyati Nisrina Nur Aini Novika, Fanny Nur Rizky Apdaresena Nurfauziya, Ahada Nurillah, Usmau Lidya Nurmaleni, Nurmaleni Nurmaulidar Nurmaulidar Nurul Hikmah Pamularsi, Anggita Pasaribu, Sri Rizki Aprilianti Prabowo, Ivy Dian P Prabowo, Ivy Dian Puspitasari Prakosa, Jalu A. Pratiwi, Enggar B. Prayoga, Galuh Purwowibowo Purwowibowo, Purwowibowo R. Priyanto Radhiah, Radhiah Rafiq Maulana Rahima Rahima Rahmadani, Cut Suci Rahman, Sunarti Abd Raiyan, Raiyan Rara Mita Mayang Aginsyah Ratna Ekawati Reni Yendrawati Renny Sukmono, Renny Rifqi Muhammad Rina Kurniaty Rinaldi Idroes Ristawati, Ristawati Rito Goejantoro, Rito Riyanto, Eko Riza Rahmady Daeng Rizal, Alvin Noor Sahab Rizki, Anggun Robiatul Adawiyah Rosita Rosita Rosye H.R. Tanjung Rustandi, Dadang Safira, Satyarani Safitri, Issa Bella Safitri, Nur Izzati Safrina, Nurul Saiful Amri Saiful Saiful Saimul Laili Salami, Muhammad Musyfiq Saputra, T Murdani Setiawan, Eureka Milky Shaleh, Munif Sidqi, Serin Tias Siti Rusdiana Siti Sarah, Siti Sofiya, Sofiya Sofwan Hidayat, Muhtar Sri Wahyuni Suharno Suharno Sukapti, Sri Supatmin, Supatmin Supeni Sufaati Supriyadi Supriyadi Suryadi Suryadi Sutanto, Taufik Edy Suyud El Syam , Robingun Suyyinah, Suyyinah Syahrini, Intan Syarif Nurhidayat Sylvia, Rizka Tarigan, Daniel Christian Teduh Dirgahayu, Teduh Umamul Barik, Zaidus Surur Umar Faruq Usman, Tarmizi Vina Apriliani Wahidah, Nina Ikhwati Wibawa, Dwi Ari WIDIASTUTI - Wijaya, Madona Yunita Wijonarko, Sensus Yanne Irene, Yanne Yuliana Yuliana Yusuf , Muhammad zamroni, Thoif Zulfiani, Utari Zulkifli, Dhea Urfina