Enhancing Audit Quality: How Fraud Detection Mediates Personality Traits and Time Pressure
DOI:
https://doi.org/10.33603/jka.v10i1.11454Kata Kunci:
Deteksi kecurangan, Kualitas audit , Sifat kepribadian, Tekanan waktuAbstrak
Kualitas audit di sektor publik masih menjadi perhatian penting karena berbagai kasus kegagalan audit terus menimbulkan keraguan terhadap kemampuan auditor dalam mendeteksi salah saji dan kecurangan. Penelitian ini menguji bagaimana karakteristik internal auditor dan kondisi kerja eksternal memengaruhi kualitas audit dengan menganalisis peran deteksi kecurangan sebagai variabel mediasi antara sifat kepribadian, tekanan waktu, dan kualitas audit. Penelitian menggunakan metode kuantitatif dengan responden 369 auditor sektor publik di Badan Pemeriksa Keuangan dan dianalisis menggunakan PLS-SEM. Hasil penelitian menunjukkan bahwa sifat kepribadian dan tekanan waktu berpengaruh positif signifikan terhadap kemampuan mendeteksi kecurangan, dan deteksi kecurangan secara signifikan meningkatkan kualitas audit. Analisis mediasi menunjukkan bahwa deteksi kecurangan memediasi secara parsial hubungan antara sifat kepribadian dan kualitas audit, serta hubungan antara tekanan waktu dan kualitas audit. Temuan ini memperkuat Attribution Theory yang menjelaskan bahwa perilaku auditor dibentuk oleh interaksi antara disposisi individu dan tekanan situasional. Secara praktis, penelitian menekankan pentingnya pengembangan kompetensi, rekrutmen berbasis kepribadian, dan tata kelola beban kerja yang terstruktur. Penelitian selanjutnya disarankan memasukkan variabel terkait teknologi audit seperti kemampuan analitik data dan penggunaan alat audit digital untuk menangkap perkembangan terbaru dalam kinerja audit berbasis deteksi kecurangan.Referensi
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