ANALISIS PERANAN PENGALAMAN AUDITOR SEBAGAI PEMODERASI DALAM MENDETEKSI FRAUD ATAS LAPORAN KEUANGAN
Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi, skeptisme profesional, dan independensi auditor terhadap kemampuan mendeteksi fraud dalam laporan keuangan, dengan pengalaman auditor sebagai variabel moderasi. Metode penelitian menggunakan pendekatan kuantitatif dengan teknik analisis regresi. Penelitian ini menggunakan data primer menggunakan kuesioner. Metode penumpulan sampel secara digital pada September 205 dengan metode convenience dan snowball. Sampel terkumpul sebanyak 201 responden, Hasil penelitian menunjukkan bahwa kompetensi auditor, skeptisme professional, dan independensi auditor berpengaruh positif signifikan terhadap kemampuan deteksi fraud. Pengalaman auditor terbukti memoderasi hubungan antara kompetensi dan deteksi fraud, namun tidak signifikan memoderasi hubungan skeptisme profesional dan independensi terhadap deteksi fraud. Model penelitian memiliki daya prediksi kuat dengan R²=0,652. Temuan ini memberikan implikasi praktis bagi manajemen dalam mengembangkan program pelatihan berkelanjutan, penugasan rotasi lintas industri, dan penguatan mekanisme independensi auditor untuk meningkatkan efektivitas deteksi fraud.
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AICPA. (2020). Professional auditing standards. American Institute of Certified Public Accountants.
AICPA. (2021). Code of professional conduct. American Institute of Certified Public Accountants.
Arens, A. A., Elder, R. J., Beasley, M. S., & Hogan, C. E. (2017). Auditing and assurance services: An integrated approach (16th ed.). Pearson Education.
Cressey, D. R. (1953). Other people's money: A study in the social psychology of embezzlement. Free Press.
Bonrath, A., et al. (2024). Internal auditing's role in preventing and detecting fraud: An empirical analysis. International Journal of Auditing, 28(4), 615-631. https://doi.org/10.1111/ijau.12342 CNN Indonesia. (2021, March 15). Emirsyah Satar divonis 5 tahun penjara dalam kasus suap Garuda.
CNN Indonesia. Retrieved from https://www.cnnindonesia.com/nasional/20210315155426-12-617849/emirsyah-satar-divonis-5-tahun-penjara-dalam-kasus-suap-garuda
Detik Finance. (2019, June 28). Garuda Indonesia kena sanksi OJK hingga Kemenkeu. Detik Finance. Retrieved from https://finance.detik.com/bursa-dan-valas/d-4596789/garuda-indonesia-kena-sanksi-ojk-hingga-kemenkeu
Ghozali, I., & Latan, H. (2012). Partial least squares: Konsep, teknik dan aplikasi SmartPLS 2.0 M3. Badan Penerbit Universitas Diponegoro
Hasibuan, D., & Panjaitan, R. (2024). Independence, professional skepticism, and audit quality: The moderating role of audit fees. EcoJoin, 9(2), 145-158. https://doi.org/10.24912/ja.v28i1.1698
IESBA. (2018). International code of ethics for professional accountants. International Ethics Standards Board for Accountants.
IFAC. (2015). Handbook of international education pronouncements. International Federation of Accountants.
Knechel, W. R., et al. (2016). Audit quality: Insights from the academic literature. Auditing: A Journal of Practice & Theory, 32(Supplement 1), 385-421.
Kusuma, A. B. (2020). Analisis pengaruh prediktor fraud detection. Journal of Accounting Research, 15(2), 78-92. https://doi.org/10.37481/sjr.v3i3.225
Mardijuwono, A. W., & Subianto, C. (2018). Independence, professionalism, professional skepticism: The relation toward the resulted audit quality. Asian Journal of Accounting Research, 3(1), 61-71. https://doi.org/10.1108/AJAR-06-2018-0009
Nugroho, A., & Pratama, B. (2023). Determinants of auditor's ability to detect fraud with professional skepticism as moderation. International Journal of Business, Economics and Management, 6(2), 123-133. https://doi.org/10.21744/ijbem.v6n2.2132
Pratiwi, R., & Susanto, H. (2022). The influence of auditor's professional skepticism and competence on fraud detection: The role of time budget pressure. Jurnal Akuntansi Keuangan Indonesia, 15(1), 89-105. https://doi.org/10.21002/jaki.2018.06
Rahman, F., & Lestari, S. (2021). The effect of auditor's professional skepticism and whistleblowing system on fraud detection: Evidence from Indonesian public sector audit. Research Horizon, 1(4), 161-175. https://doi.org/10.54518/rh.3.4.2023.161
Rahayu, S., & Gudono. (2021). Auditors' professional skepticism and fraud detection. International Journal of Research in Business and Social Science, 10(4), 275-287. https://doi.org/10.20525/ijrbs.v10i4.1214
Schaefer, T., et al. (2015). Research insights—Auditor professional skepticism Part I: Incentives and time. International Auditing and Assurance Standards Board (IAASB), IFAC. Retrieved from https://www.ifac.org/knowledge-gateway/discussion/research-insights-auditor-professional-skepticism-part-i-incentives-and-time
Sulistyawati, A. I., et al. (2024). Pengaruh kompetensi auditor terhadap deteksi kecurangan laporan keuangan. International Journal of Environmental, Sustainability, and Social Science (IJESSS), 5(3), 123-135. Retrieved from https://garuda.kemdikbud.go.id/journal/view/20191
Sekaran, U., & Bougie, R. (2017). Research methods for business: A skill building approach (7th ed.). John Wiley & Sons.
Sampoerna University. (2024). Research methodology: Sampling techniques. Sampoerna University Press.
Sari, D. P., & Wijaya, M. (2024). Independence and competence on audit fraud detection: Role of professional skepticism as moderating. EcoJoin, 11(1), 45-62. https://doi.org/10.24912/ja.v26i1.823
Tempo.co. (2020, October 15). BPK: Kerugian negara kasus Asabri Rp 22,78 triliun.Tempo.co. Retrieved from https://nasional.tempo.co/read/1394729/bpk-kerugian-negara-kasus-asabri-rp-2278-triliun
Tümmler, M., & Quick, R. (2025). How to detect fraud in an audit: A systematic review of experimental literature. Management Review Quarterly. Springer Science and Business Media LLC. https://doi.org/10.1007/s11301-024-00480-7
Witjaksono, A. (2021). The influence of professional skepticism, independence, competence, and experience on auditor's ability to detect fraud. SSRN Electronic Journal. https://doi.org/10.2991/assehr.k.211020.042
Yousefi Nejad, M., Khan, A. S., & Othman, J. (2024). A panel data analysis of the effect of audit quality on financial statement fraud. Asian Journal of Accounting Research, 9(4), 422-445. https://doi.org/10.1108/AJAR-04-2023-0112
Tempo.co. (2020, October 15). BPK: Kerugian negara kasus Asabri Rp 22,78 triliun.Tempo.co. Retrieved from https://nasional.tempo.co/read/1394729/bpk-kerugian-negara-kasus-asabri-rp-2278-triliun
Zulkarnaen, W., Fitriani, I., & Yuningsih, N. (2020). Pengembangan Supply Chain Management Dalam Pengelolaan Distribusi Logistik Pemilu Yang Lebih Tepat Jenis, Tepat Jumlah Dan Tepat Waktu Berbasis Human Resources Competency Development Di KPU Jawa Barat. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 4(2), 222-243. https://doi.org/10.31955/mea.vol4.iss2.pp222-243.
Published
2026-03-18
How to Cite
Riswanto, D., & Lukman, H. (2026). ANALISIS PERANAN PENGALAMAN AUDITOR SEBAGAI PEMODERASI DALAM MENDETEKSI FRAUD ATAS LAPORAN KEUANGAN. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 10(1), 1738-1751. https://doi.org/10.31955/mea.v10i1.7244
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