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All Journal JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Khoirunnisa, Vini
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Economics, Econometrics & Finance

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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 Christina Christina Dewi, Indira Shinta