Auditor's Performance in Detecting Fraud

Abstract

This study's primary objective is to explain the influence of professional skepticism, information technology, and personal factors such as goal orientation, self-efficacy, and professional commitment on auditor performance, as mediated by the ability to detect deception. The responses of 203 external auditors employed by BPK Representative offices in the South, West, Central, Southeast, North, and Gorontalo were gathered and analyzed by researchers. The findings of this study indicate that professional skepticism, information technology, goal orientation, self-efficacy, and professional commitment have a positive and statistically significant impact on the ability to detect fraud. In addition, the findings indicate that professional skepticism, information technology, goal orientation, and self-efficacy positively and significant impact auditor performance. However, professional dedication does not influence the performance of auditors. In addition, additional findings suggest that the ability to detect deception mediates the relationship between professional skepticism, information technology, goal orientation, self-efficacy, professional commitment, and auditor performance. This study's findings can contribute to developing a theoretical foundation in auditing, specifically auditor performance in detecting deception. Future research is anticipated to increase the number of samples and broaden its scope to include multiple provinces or even the entirety of Indonesia.