PENGARUH INDEPENDENSI, AUDIT TENURE, BEBAN KERJA, DAN TEKANAN WAKTU  TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN DENGAN VARIABEL MODERASI PEMAHAMAN KONDISI ENTITAS DAN SUPERVISI

Annisa Primasari; Mulyadi JMV; Nurmala Ahmar

Annisa Primasari Sekolah Pascasarjana Universitas Pancasila
Mulyadi JMV Sekolah Pascasarjana Universitas Pancasila
Nurmala Ahmar Sekolah Pascasarjana Universitas Pancasila

Keywords: auditor ability to detect fraud, supervision, entity understanding, workload.

Abstract

This study aims to prove that the auditor's ability to detect fraud can be influenced by independence, audit tenure, workload, and time pressures with entity understanding and supervision as moderating variables and experience as control variable. Samples are used in this study were 81 auditors at BPK RI. Moderated regression analysis (MRA) was used as the analytical method in this study. The result of the research shows that the supervision has an effect on the auditor's ability to detect fraud, while independence, audit tenure, workload, time pressure, and entity understanding do not influence the auditor's ability to detect fraud. Entity understanding variable successfully proved in increasing the influence of workload on the auditor's ability to detect fraud. Supervision variable successfully proved in reducing the effect of workload variable on the auditor's ability to detect fraud.