PENGARUH PENILAIAN RISIKO AUDIT, TEKANAN KETAATAN, DAN SKEPTISISME PROFESIONAL TERHADAP KEMAMPUAN AUDITOR MENDETEKSI KECURANGAN DENGAN PENGALAMAN AUDIT SEBAGAI VARIABEL MODERASI

Dwivayanti, Dinda
Suwandi, Memen
Aditiya, Roby

Islamic Accounting and Finance Review
Vol 7 No 1 (2026): Volume 7 (1) June 2026

Abstract, This study aims to analyze the effect of audit risk assessment, obedience pressure, and professional skepticism on auditors' ability to detect fraud, with audit experience as a moderating variable at the Inspectorate of South Sulawesi Province. The research employed a quantitative approach using a survey method through questionnaire distribution to auditors. The sampling technique used was saturated sampling, where the entire population of 61 auditors was included as research respondents. Data were analyzed using multiple regression analysis and Moderated Regression Analysis (MRA). The results indicate that audit risk assessment and professional skepticism have a positive and significant effect on auditors' ability to detect fraud. Meanwhile, obedience pressure has a negative and significant effect on auditors' ability to detect fraud.