Peran red flags terhadap pengaruh skeptisisme profesional, pengalaman kerja dan beban kerja auditor terhadap kemampuan auditor mendeteksi fraud

Indah Masri (Fakultas Ekonomi dan Bisnis, Universitas Pancasila, Jakarta, Indonesia)
Yetty Murni (Fakultas Ekonomi dan Bisnis, Universitas Pancasila, Jakarta, Indonesia)
Amelia Oktrivina (Fakultas Ekonomi dan Bisnis, Universitas Pancasila, Jakarta, Indonesia)
Elsa Maura Adhianti (Fakultas Ekonomi dan Bisnis, Universitas Pancasila, Jakarta, Indonesia)

Akurasi
Vol 4 No 1 (2022)

This study aims to see the role of red flags as a moderating variable of professional skepticism, work experience, and workload on the auditor's ability to detect fraud on a survey conducted in several public accounting firms in Jakarta. This study uses primary data to analyze and evaluate the questionnaires distributed to 50 auditors as respondents. Data analysis using PLS-SEM proves that only work experience has a significant positive effect at the 5% level on the auditor's ability to detect fraud. Meanwhile, the red flag has a significant positive effect at the 5% level as a moderating variable to weaken the negative effect of workload on the auditor's ability to detect fraud. Implications and suggestions are explained in the article