Pengaruh Pengalaman Auditor, Tekanan Waktu, dan Penggunaan Teknologi Audit terhadap Deteksi Kecurangan
DOI:
https://doi.org/10.30640/inisiatif.v5i3.7007Keywords:
Audit Technology Usage, Auditor Experience, Fraud Detection, SmartPLS 4, Time PressureAbstract
The purpose of this study is to examine the effects of auditor experience, time pressure, and the use of audit technology on fraud detection. This study employs a quantitative approach using a survey method to collect data relevant to the research objectives. The population for this study consists of auditors working at Big 10 public accounting firms in Indonesia. The sample was selected using convenience sampling, with a minimum sample size of 155 respondents. The data used in this study are primary data obtained from a questionnaire distributed to auditors who met the study criteria. Data analysis was conducted using the Smart Partial Least Squares (PLS) 4 software to test the relationships among variables and to test the formulated hypotheses. The results of this study indicate that auditors’ experience and the use of audit technology have a positive and significant effect on fraud detection. However, time pressure has a positive but insignificant effect on fraud detection. Overall, the model explains 29.8% of the variation in fraud detection, while the remainder is influenced by other factors outside the research model that were not analyzed in this study.
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