Jahari Adnan, - and Kiswanto, FE Akuntansi (2017) Determinant of Auditor Ability to Detect Fraud with Professional Sceptisism as A Mediator Variable. Accounting Analysis Journal, 6 (3). pp. 313-325. ISSN 2252-6765

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Abstract

This research is conducted to obtain the empirical evidence the influences of fraud risk assessment, time pressure, and training to the auditor's ability in detecting fraud through the professional scepticism as a mediating variable. The research’s population is Public Accountant Firm in Semarang. The sampling technique applied in this research is purposive sampling technique. It is obtained the sample as many 44 auditors by using questionnaires. It uses multiple regression analysis and sobel test as the method of data analysis. The results of the research show that fraud risk assessment and professional scepticism have a positive, time pressure has a negative, influence whereas training doesn’t give the influence to the auditor's ability in detecting fraud. Professional scepticism is able to mediate the relationship between fraud risk assessment and time pressure. However, it is unable to mediate the training relationship to the auditor's ability in detecting fraud. This research can be concluded that the auditor’s ability in detecting fraud is influenced by the external factor such as fraud risk assessment that exists in the audit’s assignment along with the existence of time pressure in that assignment. © 2017 Universitas

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