The Influence of Professional Ethics and Time Pressure on Auditors' Ability to Detect Fraud with Experience as a Moderating Variable
DOI:
https://doi.org/10.35129/simak.v23i02.657Keywords:
Professional Ethics, Time pressure, Experience, Auditor Ability, Fraud DetectionAbstract
This study aims to analyze the influence of professional ethics and time pressure on auditors' ability to detect fraud, with experience as a moderating variable. The background of this study is based on the high number of corruption cases in the public sector, particularly in the Maminasata region, South Sulawesi Province, as well as the important role of auditors in creating clean and transparent financial governance. This study uses a quantitative approach with data collection techniques through questionnaires distributed to auditors at the Inspectorates of Maros, Gowa, Takalar, and Makassar City Regencies. The data analysis technique was carried out using the Partial Least Square-Structural Equation Modeling (PLS-SEM) method. The results of the study indicate that professional ethics has a significant positive effect on auditors' ability to detect fraud, while time pressure has no significant effect. Furthermore, experience is proven to moderate the relationship between professional ethics and the ability to detect fraud, as well as moderating the effect of time pressure on that ability. These findings provide practical implications for strengthening the capacity of public sector auditors, particularly in developing ethical competencies and time management through work experience.
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