Felicia Jasica Lahea
Universitas Kristen Satya Wacana, Salatiga, Indonesia
Evi Maria*
Universitas Kristen Satya Wacana, Salatiga, Indonesia
DOI:
ABSTRACT
This study analyzes how work experience, professional skepticism, and time pressure influence auditors' fraud detection effectiveness, using attribution theory as the conceptual framework. Data were collected from 100 auditors at Public Accounting Firms in Semarang, Central Java, through purposive sampling and analyzed using multiple linear regression in two models. The results show that work experience and professional skepticism significantly improve fraud detection effectiveness, while time pressure has neither a significant direct effect nor a moderating role. These findings indicate that internal auditor attributes contribute more to judgment quality than time-related pressures. Practically, audit firms can enhance detection performance by strengthening experiential learning and skepticism-focused training through mentoring and task rotation. This study also clarifies mixed evidence on time pressure and reinforces the importance of internal cognitive factors in fraud detection.
Keywords: Auditor; Fraud Detection Effectiveness; Professional Skepticism; Time Pressure; Work Experience
ABSTRAK
Penelitian ini menganalisis bagaimana pengalaman kerja, skeptisisme profesional, dan tekanan waktu memengaruhi efektivitas deteksi kecurangan auditor, dengan menggunakan teori atribusi sebagai kerangka konseptual. Data dikumpulkan dari 100 auditor di Kantor Akuntan Publik di Semarang, Jawa Tengah, melalui sampling purposif dan dianalisis menggunakan regresi linier berganda dalam dua model. Hasil menunjukkan bahwa pengalaman kerja dan skeptisisme profesional secara signifikan meningkatkan efektivitas deteksi kecurangan, sementara tekanan waktu tidak memiliki efek langsung yang signifikan maupun peran moderasi. Temuan ini menunjukkan bahwa atribut auditor internal berkontribusi lebih besar terhadap kualitas penilaian daripada tekanan waktu. Secara praktis, firma audit dapat meningkatkan kinerja deteksi dengan memperkuat pembelajaran berbasis pengalaman dan pelatihan yang berfokus pada skeptisisme melalui mentoring dan rotasi tugas. Studi ini juga mengklarifikasi bukti yang bertentangan mengenai tekanan waktu dan memperkuat pentingnya faktor kognitif internal dalam deteksi kecurangan.
Keywords: Auditor; Efektivitas Deteksi Kecurangan; Pengalaman Kerja; Skeptisisme Profesional; Tekanan Waktu
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Published
31-12-2025
Issue
Vol. 23 No. 2 (2025): Jurnal Akuntansi Universitas Jember
Pages
174-184
License
Copyright (c) 2025 Jurnal Akuntansi Universitas Jember
How to Cite
Lahea, F. J., & Maria, E. (2025). Auditors’ Fraud Detection Effectiveness: The Impact of Work Experience, Professional Skepticism, and Time Pressure. Jurnal Akuntansi Universitas Jember, 23(2), 174–184.
