PENGARUH SKEPTISISME PROFESIONAL, TIME BUDGET PRESSURE DAN AUDIT ARTIFICIAL INTELLIGENCE TERHADAP KEMAMPUAN DETEKSI FRAUD DAN KUALITAS AUDIT JUDGMENT DENGAN KEPATUHAN TERHADAP STANDAR AUDIT SEBAGAI VARIABEL MODERASI PADA AUDITOR DI KANTOR AKUNTAN PUBLIK KOTA SURABAYA

Safitri, Erlina Dinda (2025) PENGARUH SKEPTISISME PROFESIONAL, TIME BUDGET PRESSURE DAN AUDIT ARTIFICIAL INTELLIGENCE TERHADAP KEMAMPUAN DETEKSI FRAUD DAN KUALITAS AUDIT JUDGMENT DENGAN KEPATUHAN TERHADAP STANDAR AUDIT SEBAGAI VARIABEL MODERASI PADA AUDITOR DI KANTOR AKUNTAN PUBLIK KOTA SURABAYA. Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Penelitian ini dilakukan untuk menganalisis pengaruh skeptisisme profesional, time budget pressure dan audit artificial intelligence terhadap kemampuan deteksi fraud dan kualiras audit judgment dengan mempertimbangkan kepatuhan terhadap standar audit sebagai variabel moderasi. Studi ini dilakukan pada auditor yang bekerja di Kantor Akuntan Publik Kota Surabaya. Metode penelitian yang digunakan yakni pendekatan kuantitatif dengan desain penelitian kausal eksplanatori. Teknik pengumpulan data dilakukan melalui kueisioner yang disebarkan kepada para auditor di KAP Kota Surabaya. Sampel penelitian ini menggunakan teknik purposive sampling dan diperoleh sampel sejumlah 67 dengan karakteristik responden yakni auditor tetap yang bekerja di Kantor Akuntan Publik (KAP) Kota Surabaya) dan telah bekerja selama lebih dari 1 (satu) tahun. Teknik analisis data menggunakan Partial Least Square (PLS) dengan bantuan software SmartPLS versi 4.0 yang terbaru. Hasil penelitian ini menunjukkan bahwa Skeptisisme professional berpengaruh positif dan signifikan terhadap kemampuan deteksi fraud. Sedangkan, time budget pressure dan audit artificial intelligence berpengaruh positif dan tidak signifikan terhadap kemampuan deteksi fraud. Selanjutnya, skeptisisme professional dan audit artificial intelligence berpengaruh positif dan signifikan terhadap kualitas audit judgment. Sedangkan, time budget pressure tidak berpengaruh positif dan signifikan terhadap kualitas audit judgment. Namun, kemampuan deteksi fraud berpengaruh positif dan signifikan terhadap kualitas audit judgment. Sedangkan, kepatuhan standar audit tidak dapat berperan sebagai pemediasi pada penelitian ini. Temuan penelitian ini memberikan implikasi secara teoritis dan praktis bagi profesi auditor khususnya dalam menghadapi kompleksitas pendeteksian fraud di era digital. Penelitian ini juga menekankan pentingnya pengembangan skeptisisme professional, time budget pressure dan pemanfaatan teknologi artificial intelligence dalam proses audit untuk menghasilkan kualitas audit judgment yang baik.

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