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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis
Agustin, Sabilla Luthfiannisa
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Other

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The Influence Of Independence And Time Pressure On Auditors' Ability Detect Financial Statement Fraud With Professional Skepticism As A Moderating Variable Agustin, Sabilla Luthfiannisa; Hakim, Luqman
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 3 (2025): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i3.7859

Abstract

Introduction: Financial statement fraud is a serious issue that can undermine the integrity of financial information and public trust. Therefore, understand the factors that influence auditors' ability detect such fraud. Research Methods: This research uses a quantitative approach with a survey method. The sample non-probability sampling used purposive sampling, data auditors working in Public Accounting Firms in South Jakarta. Analyzed using of SmartPLS ver. 4.1 software. Results: Time pressure has a positive effect on auditors' ability detect financial statement fraud, while independence has not effect. Professional skepticism also has a positive effect on auditors' ability detect fraud. However, professional skepticism weakens the relationship between independence and time pressure on auditors' ability detect financial statement fraud. Conclusion: Time pressure and professional skepticism are important factors influencing auditors' ability to detect financial statement fraud. However, while independence has not effect. Professional skepticism also weakens the relationship between independence and time pressure with auditors' ability to detect fraud.
Co-Authors Luqman Hakim