Open AccessMODERASI PENGALAMAN PADA PENGARUH FRAUD RISK ASSESSMENT, SKEPTISME, DAN WORKLOAD TERHADAP KEMAMPUAN MENDETEKSI KECURANGAN
Author(s) -
Kiswanto Kiswanto,
Panji Aziz Maulana
Publication year - 2019
Publication title -
jurnal ilmiah akuntansi dan bisnis/jurnal ilmiah akuntansi dan bisnis
Language(s) - English
Resource type - Journals
eISSN - 2303-1018
pISSN - 2302-514X
DOI - 10.24843/jiab.2019.v14.i02.p04
Subject(s) - moderation , workload , psychology , audit , sample (material) , population , accounting , regression analysis , applied psychology , social psychology , business , statistics , medicine , computer science , environmental health , chemistry , chromatography , operating system , mathematics
The purpose of this study was to analyze the effect of fraud risk assessment, skepticism, and workload on the ability to detect fraud with experience as quasi moderating variables. The population and sample of this study are auditors who work at the Central Java Development and Supervisory Board (BPKP). The sample in this research is 41 auditor. Data collection using questionnaires. Data analysis method of this research is multiple regression analysis and moderated regression analysis (MRA). The results of this study indicate that the fraud risk assessment has no significant effect on the ability to detect fraud. Professional skepticism, workload, and experience have a significant positive effect on the ability to detect fraud. The test results also show that experience can moderate the influence of the relationship between fraud risk assessment and the ability to detect fraud. Based on the results of the study it can be concluded that experience is a moderating quasi variable where experience has a direct and indirect influence (moderation) on the ability to detect fraud. The influence of fraud risk assessment on the ability to detect fraud is determined by experience.