PENGARUH KOMPETENSI DAN TEKANAN WAKTU TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN (FRAUD) LAPORAN KEUANGAN PADA KANTOR AKUNTAN PUBLIK (KAP) DI KOTA BANDUNG
DOI:
https://doi.org/10.47491/landjournal.v7i2.4888Abstract
The inability of Public Accounting Firms to expose fraud, particularly financial reporting, raises public doubts about the ability, quality, and integrity of external auditors. The study pursues the objective of investigate the impact of proficiency as well as time constraints on auditors' expertise in detecting misstatements within financial statements. The present study employs a quantitative methodology involving a population of 87 auditors from Audit Firms (KAP) across Bandung Municipality, using a total sampling technique. Primary were acquired by means of a questionnaires and subsequently analyzed with SPSS version 27, including descriptive statistics, validity and reliability tests, normality tests, correlation analysis, multivariate regression, partial tests, anova f-tests, and coefficient of determination. The findings reveal that proficiency has a partial influence on auditors’ aptitude for spotting fraud in financial statements, whereas time pressure provides no evidence of a partial influence on auditors' capacity to expose fraud in financial statements. Simultaneously, competence and time pressure influences auditors’ capability to uncovering fraud in financial statements
References
Agoes, S. (2024). Auditing: Petunjuk Praktis Pemeriksaan Akuntan oleh Akuntan Publik (5th ed.). Salemba Empat.
Association of Certified Fraud Examiners (ACFE). (2024). THE NATIONS ® OCCUPATIONAL FRAUD 2024: 2 FOREWORD Occupational Fraud 2024: A Report to the Nations. https://legacy.acfe.com/report-to-the-nations/2024/
Aziz, A. (2024). Kasus Pt Indofarma Tbk. https://marketnews.id/market-update/2024/07/temuan-bpk-bikin-akuntan-cap-lk-2023-indofarma-wdp/
Choirunnisa, R., & Rufaedah, Y. (2022). PENGARUH KOMPETENSI AUDITOR DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP PENDETEKSIAN FRAUD. Jurnal Akuntansi Trisakti, 9(1), 119–128. https://doi.org/10.25105/jat.v9i1.10294
Faris, F., Said, D., & Kartini. (2021). The Effect of Emotional Intelligence in the Relationship between Auditor’s Characteristics and Work Pressure on Auditor’s Ability to Detect Fraud (Study at West Sulawesi BPKP Office). International Journal of Innovative Science and Research Technology, 6(1). www.ijisrt.com248
Firmansyah, I., Ginoga, L. F., & Saleh, R. (2024). PENGARUH KOMPETENSI, PENGALAMAN AUDIT, TEKANAN WAKTU, SKEPTISME PROFESIONAL TERHADAP KEMAMPUAN AUDITOR MENDETEKSI FRAUD LAPORAN KEUANGAN. Jurnal Bisnis Terapan, 8(2), 180–193. https://doi.org/10.24123/jbt.v8i2.6882
Institut Akuntan Publik Indonesia. (2018). Keputusan Dewan Pengurus Institut Akuntan Publik Indonesia Nomor 4 Tahun 2018 Tentang Indikator Kualitas Audit Pada Kantor Akuntan Publik. https://iapi.or.id/panduan-indikator-kualitas-audit-pada-kap/
Institut Akuntan Publik Indonesia. (2021). STANDAR PROFESIONAL AKUNTAN PUBLIK STANDAR AUDIT 240 (REVISI 2021). http://www.iapi.or.id
Istiqomah, M. N., & Jaeni, J. (2024). Determinan Pengaruh Kemampuan Auditor Dalam Mendeteksi Kecurangan (Studi Empiris di Perwakilan BPKP Provinsi Jawa Tengah). JURNAL ILMIAH KOMPUTERISASI AKUNTANSI, 17(1). https://doi.org/10.51903/kompak.v17i1.1703
Naibaho, J. G., & Astuti, C. D. (2025). PENGARUH KOMPETENSI AUDITOR, TEKANAN WAKTU, BEBAN KERJA, DAN PENGALAMAN AUDIT TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN. Ensiklopedia Social Review, 7(1). http://jurnal.ensiklopediaku.org
Otoritas Jasa Keuangan. (2023). Kasus PT Asuransi Jiwa Adisarana Wanaartha (Wanaartha Life) . https://ojk.go.id/id/berita-dan-kegiatan/siaran-pers/Pages/OJK-Beri-Sanksi-untuk-AP-dan-KAP-Terkait-Wanaartha-Life-di-Tengah-Penanganan-Likuidasi.aspx
Otoritas Jasa Keuangan. (2025). Pembekuan Akuntan Publik Yansyafrin. https://ojk.go.id/id/berita-dan-kegiatan/pengumuman/Documents/PENG-2.PD.11.2025%20Sanksi%20Administratif%20Pembekuan%20Pendaftaran%20Akuntan%20Publik%20Yansyafrin.pdf
Petricia, V., & Soedarsa, H. G. (2023). FAKTOR-FAKTOR YANG MEMPENGARUHI KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN (Studi Pada Badan Pemeriksa Keuangan Perwakilan Provinsi Lampung). JURNAL MANEKSI, 12(3). https://doi.org/https://doi.org/10.31959/jm.v12i3.1602
Prasetya, A., Afrizal, & Putra, W. E. (2023). SKEPTISME PROFESIONAL SEBAGAI VARIABEL INTERVENING HUBUNGAN KOMPETENSI AUDITOR, TEKANAN WAKTU DAN KEAHLIAN FORENSIK TERHADAP KEMAMPUAN AUDITOR MENDETEKSI KECURANGAN. Jurnal Akuntansi Trisakti, 10(2), 249–272. https://doi.org/10.25105/jat.v10i2.16913
Pusat Pembinaan Profesi Keuangan. (2023). Sanksi Pembekuan Izin Kepada Akuntan Publik Nunu Nurdiyaman. https://pppk.kemenkeu.go.id/in/post/sanksi-pembekuan-izin-kepada-akuntan-publik-nunu-nurdiyaman
Putri. (2025). Kasus perusahaan eFishery. https://www.integrity-indonesia.com/id/blog/kasus-efishery-unicorn-yang-terjerat-kecurangan-laporan-keuangan/
Rai, I. G. A. (2018). Audit Kinerja pada Sektor Publik. Salemba Empat.
Tandiontong, M. (2021). Kualitas Audit dan Pengukurannya. Alfabeta.
