DETERMINANTS OF THE EFFECTIVENESS OF AUDIT PROCEDURES IN REVEALING FRAUD: ATTRIBUTION THEORY APPROACH WITH TIME PRESSURE AS AN INTERVENING VARIABLE

This study aims to examine the determinants of the effectiveness of audit procedures in revealing fraud, which consists of five variables: independence, objectivity, professional skepticism, ability, and auditor experience. In addition, time pressure is placed as an intervening variable. This research is quantitative with a survey of auditors at the BPK Head Office in Jakarta. An intervening model for the research framework was developed to investigate the role of time pressure intervention. This research provides evidence that the determinants of the effectiveness of audit procedures in revealing fraud in the form of independence, objectivity, professional skepticism, ability, and experience have not been fully proven in predicting the effectiveness of audit procedures in revealing fraud in Indonesia. Independence has a negative effect, while objectivity, professional skepticism, ability, and auditors experiencepositively affect the effectiveness of audit procedures in revealing fraud. However, not all of them are significant. Then, the independence and ability of auditors have a negative effect on time pressure, while objectivity, professional skepticism, and experience of auditors have a positive effect on time pressure. Testing the effect of time pressure on the effectiveness of audit procedures in revealing fraud results have a positive but insignificant effect. 5 (five) determinant variables of the effectiveness of audit procedures in revealing fraud are not proven to increase the effectiveness of audit procedures in revealing fraud through time pressure. This can be explained because this research is the first study to examine time pressure as an intervening variable on the effectiveness of audit procedures in revealing fraud, so the results cannot be compared with previous research, which partially used time pressure as a moderating variable in fraud detection.