Impact of Auditor Intuition and Experience on Fraud Detection of Kantor Akuntan Publik in Indonesia
Keywords:
Intuition, Experience, Fraud Detection and SEM-PLS.Abstract
The type of research conducted in this study is quantitative research with a causal relationship dimension (causal effect), namely a study conducted on facts to empirically prove the influence of a variable on another variable. The population in this study were all auditors at KAP in Indonesia. The sampling technique used random sampling where the samples were randomized and taken as many as the target sample set, namely 200 samples. The data analysis technique used SEM-PLS analysis. The result of auditor experience plays a significant role in error detection. The second hypothesis test proves that intuition has a significant effect on error detection. Partially, auditor intuition plays a significant role in error detection. However, auditor intuition does not stand alone in influencing fraud detection ability. This study also introduces auditor experience as a moderator variable. Auditor experience refers to the length of time the auditor has been in professional practice and the diversity of audit cases that have been handled. Auditors who have extensive experience tend to have more honed and accurate intuition because they have faced various fraud patterns, financial statement manipulation techniques, and audit avoidance strategies. Therefore, experience is expected to strengthen the relationship between intuition and the success of fraud detection.
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