Red Flags, Professional Scepticism, and Time Budget Pressure on Financial Statement Fraud Detection: The Moderating Role of Auditor Experience
Abstract
Financial statement fraud continues to impose substantial losses on capital markets and stakeholders globally. Despite growing scholarly interest, the simultaneous moderating effect of auditor experience on the relationships among red flags, professional scepticism, time budget pressure, and fraud detection remains insufficiently examined. This study addresses that gap by investigating how auditor experience conditions these relationships within the Indonesian public accounting context. Using a quantitative survey design, data were collected from 76 auditors across 20 Public Accounting Firms (KAP) in Bali Province, Indonesia, registered with the Indonesian Institute of Certified Public Accountants (IAPI) in 2024 through purposive sampling. Hypotheses were tested using multiple linear regression and Moderated Regression Analysis (MRA). Red flags and professional scepticism exert a positive effect on fraud detection, while time budget pressure exerts a negative effect. Auditor experience significantly moderates the red flags to fraud detection relationship but does not moderate the effects of professional scepticism or time budget pressure. The findings extend attribution theory to the audit context and provide actionable implications for public accounting firms regarding auditor training, workload allocation, and time-budget governance.
References
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Albrecht, W. S., Albrecht, C. O., Albrecht, C. C., & Zimbelman, M. F. (2019). Fraud Examination (6th ed.). Cengage Learning.
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Baron, R., & Kenny, D. A. (1986). The Moderator-Mediator Variable Distinction in Social Psychological Research: Conceptual, Strategic, and Statistical Considerations. Journal of Personality and Social Psychology, 51(6), 1173–1182. https://doi.org/10.3390/su13084349
Braun, R. L. (1994). The effect of time pressure on auditor attention to red flags in a dual-task environment. Louisiana State University and Agricultural & Mechanical College.
Budiantoro, H., Nurrahmah, M., & Lapae, K. (2022). Pengaruh beban kerja, skeptisme profesional, dan pengalaman auditor dalam mendeteksi kecurangan dengan pelatihan audit kecurangan sebagai variabel moderasi. Journal of Business and Economics Research (JBE), 3(3), 342–349. https://doi.org/10.47065/jbe.v3i3.2330
Coram, P., Ng, J., & Woodliff, D. (2004). The effect of risk of misstatement on the propensity to commit reduced audit quality acts under time budget pressure. Auditing: A Journal of Practice & Theory, 23(2), 159–167.
Cressey, D. R. (1953). Other People’s Money: A Study in the Social Psychology of Embezzlement. Free Press.
Dewi, N. P. R. C., Rasmini, N. K., & Wirasedana, I. W. P. (2022). Kemampuan pengalaman auditor memoderasi pengaruh red flags, skeptisisme profesional, dan kompetensi pada pendeteksian kecurangan. E-Jurnal Akuntansi, 32(4).
Fitriawati, R. (2024). Pengaruh Red Flags, Time Pressure Dan Audit Tenure Terhadap Kemampuan Auditor Dalam Mendeteksi Kecurangan. KONTAN: Jurnal Ekonomi, Manajemen Dan Bisnis, 3(2).
Ghani, E. K., Jabal, Z. A., Zandi, G., & Hye, Q. M. A. (2022). Effects of knowledge, time pressure and personality on professional skepticism among government auditors.
Gizta, A. D., Khairani, S., & Andriana, I. (2019). Pengaruh red flag dan pelatihan terhadap kemampuan auditor mendeteksi fraud dengan skeptisisme profesional sebagai variabel intervening. Journal Economic, Accounting, Scientific (CASH), 1(2), 11–22.
Gregori, A. S. (2022). Pengaruh skeptisisme profesional, kompleksitas tugas, dan tekanan anggaran waktu terhadap kualitas audit dengan pengalaman kerja auditor sebagai variabel moderasi.
Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2019). Multivariate Data Analysis (8th ed.). Cengage Learning.
Harvey, J. H., & Weary, G. (1984). Current issues in attribution theory and research. Annual Review of Psychology, 35(1), 427–459.
Heider, F. (1958). The Psychology of Interpersonal Relations. Wiley.
Holstrom, T. (2015). The effect of time pressure on professional skepticism levels exhibited by student auditors.
Huang, S. Y., Lin, C.-C., Chiu, A.-A., & Yen, D. C. (2017). Fraud detection using fraud triangle risk factors. Information Systems Frontiers, 19(6), 1343–1356.
Hurtt, R. K., Brown-Liburd, H., Earley, C. E., & Krishnamoorthy, G. (2013). Research on auditor professional skepticism: Literature synthesis and opportunities for future research. Auditing: A Journal of Practice & Theory, 32(Supplement 1), 45–97.
Hussin, S. A. H. S., Iskandar, T. M., Saleh, N. M., & Jaffar, R. (2017). PROFESSIONAL SKEPTICISM AND AUDITORS’ASSESSMENT OF MISSTATEMENT RISKS: THE MODERATING EFFECT OF EXPERIENCE AND TIME BUDGET PRESSURE. Economics & Sociology, 10(4), 225–250.
Indonesia, C. N. N. (2018). OJK sanksi dua akuntan publik kasus SNP Finance. CNN Indonesia. https://www.cnnindonesia.com
Indrasti, A. W., & Karlina, B. (2020). Determinants affecting the auditor’s ability of fraud detection: Internal and external factors. Advances in Economics, Business and Management Research, 127.
Indriyani, S., & Hakim, L. (2021). Pengaruh pengalaman audit, skeptisme profesional, dan time pressure terhadap kemampuan auditor mendeteksi fraud. Jurnal Akuntansi Dan Governance, 1(2). http://jurnal.umj.ac.id/index.php/jago
Jaccard, J., & Turrisi, R. (2003). Interaction Effects in Multiple Regression (2nd ed.). Sage Publications.
Libby, R., & Frederick, D. M. (1990). Experience and the ability to explain audit findings. Journal of Accounting Research, 28(2), 348–367.
Masri, I., Munandar, A., & Dewi, M. W. (2022). Pendeteksian kecurangan laporan keuangan: Tinjauan faktor-faktor yang mempengaruhinya. Jurnal Akuntansi Kontemporer, 14(1).
Ningtyas, M. N., Subroto, B., & Andayani, W. (2018). Pengalaman dan skeptisme profesional auditor dalam mendeteksi kecurangan: Bukti eksperimen. Jurnal Riset Akuntansi Indonesia, 21(1).
Oktaroza, M. L., Purnamasari, P., Hartanto, R., & Rahmani, A. N. (2022). Red flag effectiveness in public sector audit using fraud pentagon theory. Universal Journal of Accounting and Finance, 10(1), 338–347.
Oktavia, M. E., & Helmy, H. (2019). Pengaruh time budget pressure dan skeptisisme profesional auditor terhadap kualitas audit. Jurnal Eksplorasi Akuntansi, 1(4).
Prasmaulida, S. (2016). Financial statement fraud detection using perspective of fraud triangle adopted by SAS No. 99. Asia Pacific Fraud Journal, 1(2), 317–335.
Rafinda, A., Suroso, A., & Gal, T. (2020). Predictive Power of Situational Factor and Individual Factor on Misreporting Behaviour. International Review of Management and Marketing, 10(1), 84–90. https://doi.org/10.32479/irmm.8969
Rahmadini, Y., & Fauzihardani, E. (2022). The moderating role of auditor experience on time budget pressure and fraud detection. Jurnal Akuntansi Bisnis, 15(1).
Raihan, A. D., & Setiyawati, H. (2025). Audit Quality: Competence, Professional Skepticism, Workload, and Auditor Time Pressure. Riset: Jurnal Aplikasi Ekonomi Akuntansi Dan Bisnis, 7(1), 15–28.
Robinson, S. N. (2011). An experimental examination of the effects of goal framing and time pressure on auditors’ professional skepticism. University of North Texas.
Sari, C. N., & Indrasti, A. W. (2018). Pengaruh professional skepticism, pengalaman auditor, whistleblowing, dan red flags terhadap kemampuan pendeteksian kecurangan. In Globalisation of Corporate Social Responsibility and its Impact on Corporate Governance (pp. 51–75). Springer. https://doi.org/10.1007/978-3-319-69128-2_3
Sari, R. P., Ghozali, I., & Achmad, T. (2020). The effect of auditor experience on fraud detection with red flags as a mediating variable. Jurnal Akuntansi, 24(3), 356–370.
Skousen, C. J., Smith, K. R., & Wright, C. J. (2009). Detecting and predicting financial statement fraud: The effectiveness of the fraud triangle and SAS No. 99.
Subhan. (2022). Professional skepticism, audit experience, time pressure and fraud detection. Advances in Auditing Research, 1(1), 46–57.
Suciawati, D. P., Astari, N. P. A., & Bagiada, I. M. (2022). Pengaruh kompetensi, skeptisisme profesional, dan time budget pressure terhadap kemampuan mendeteksi fraud. Jurnal Riset Terapan Akuntansi, 6(1).
Susmiyanti, & Rahmawati, D. (2016). The effect of audit fee, time budget pressure, and task complexity on audit quality with auditor experience as moderating variable. Jurnal Profita, 7.
Svanström, T. (2016). Time pressure, training activities and dysfunctional auditor behaviour: Evidence from small audit firms. International Journal of Auditing, 20(1), 42–51.
Ta, T. T., Doan, T. N., Pham, D. C., & Tran, H. N. (2022). Factors affecting the professional skepticism of independent auditors in Viet Nam. Cogent Business & Management, 9(1), 2059043.
Wahyuni, N., & Isniawati, A. (2021). Analisis faktor-faktor kemampuan auditor mendeteksi kecurangan dengan memoderasi etika profesi. Journal of Business and Information Systems, 3(2), 75–86. https://doi.org/10.36067/jbis.v3i2.102
Weiner, B. (1985). An attributional theory of achievement motivation and emotion. Psychological Review, 92(4), 548–573.
Weiner, B. (1985). Attribution theory. In Human motivation (pp. 275–326). Springer.
Xu, G., Yang, C., & Fukofuka, P. T. (2023). Professional skepticism in practice: An analysis of auditors’ stories. Auditing: A Journal of Practice & Theory, 42(4), 157–178.
Yuliana, D., & Puspita, A. F. (2025). THE EFFECT OF PROFESSIONAL SKEPTICISM AND AUDITOR EXPERIENCE ON THE ABILITY TO DETECT FRAUD WITH TIME PRESSURE AS A MODERATING VARIABLE. Jurnal Akuntansi Bisnis, 18(2), 272–290.
Yustina, A. I., & Gonadi, S. A. (2019). The negative effect of time budget pressure to auditor independence and professional skepticism. Jurnal Akuntansi Dan Keuangan, 21(1), 38–48.
Zakaria, F., Oktoriza, L. A., Setyahuni, S. W., & Anandita, R. (2023). Pengaruh pemahaman red flags terhadap deteksi kecurangan dengan pengalaman auditor sebagai variabel moderasi. Jurnal Akuntansi, Keuangan Dan Auditing (JAKA), 4(1), 195–204.
Achmad, F. A., & Galib, S. (2022). Pengaruh red flags, independensi, dan skeptisme profesional terhadap kemampuan auditor dalam mendeteksi fraud. Jurnal Ilmiah Akuntansi Kesatuan, 10(2). https://doi.org/10.37641/jiakes.v10i1.1420
Albrecht, W. S., Albrecht, C. O., Albrecht, C. C., & Zimbelman, M. F. (2019). Fraud Examination (6th ed.). Cengage Learning.
Anggriawan, E. F. (2014). Pengaruh pengalaman kerja, skeptisme profesional, dan tekanan waktu terhadap kemampuan auditor dalam mendeteksi fraud (studi empiris pada Kantor Akuntan Publik di DIY). Jurnal Nominal, 3(2), 101–116.
Baron, R., & Kenny, D. A. (1986). The Moderator-Mediator Variable Distinction in Social Psychological Research: Conceptual, Strategic, and Statistical Considerations. Journal of Personality and Social Psychology, 51(6), 1173–1182. https://doi.org/10.3390/su13084349
Braun, R. L. (1994). The effect of time pressure on auditor attention to red flags in a dual-task environment. Louisiana State University and Agricultural & Mechanical College.
Budiantoro, H., Nurrahmah, M., & Lapae, K. (2022). Pengaruh beban kerja, skeptisme profesional, dan pengalaman auditor dalam mendeteksi kecurangan dengan pelatihan audit kecurangan sebagai variabel moderasi. Journal of Business and Economics Research (JBE), 3(3), 342–349. https://doi.org/10.47065/jbe.v3i3.2330
Coram, P., Ng, J., & Woodliff, D. (2004). The effect of risk of misstatement on the propensity to commit reduced audit quality acts under time budget pressure. Auditing: A Journal of Practice & Theory, 23(2), 159–167.
Cressey, D. R. (1953). Other People’s Money: A Study in the Social Psychology of Embezzlement. Free Press.
Dewi, N. P. R. C., Rasmini, N. K., & Wirasedana, I. W. P. (2022). Kemampuan pengalaman auditor memoderasi pengaruh red flags, skeptisisme profesional, dan kompetensi pada pendeteksian kecurangan. E-Jurnal Akuntansi, 32(4).
Fitriawati, R. (2024). Pengaruh Red Flags, Time Pressure Dan Audit Tenure Terhadap Kemampuan Auditor Dalam Mendeteksi Kecurangan. KONTAN: Jurnal Ekonomi, Manajemen Dan Bisnis, 3(2).
Ghani, E. K., Jabal, Z. A., Zandi, G., & Hye, Q. M. A. (2022). Effects of knowledge, time pressure and personality on professional skepticism among government auditors.
Gizta, A. D., Khairani, S., & Andriana, I. (2019). Pengaruh red flag dan pelatihan terhadap kemampuan auditor mendeteksi fraud dengan skeptisisme profesional sebagai variabel intervening. Journal Economic, Accounting, Scientific (CASH), 1(2), 11–22.
Gregori, A. S. (2022). Pengaruh skeptisisme profesional, kompleksitas tugas, dan tekanan anggaran waktu terhadap kualitas audit dengan pengalaman kerja auditor sebagai variabel moderasi.
Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2019). Multivariate Data Analysis (8th ed.). Cengage Learning.
Harvey, J. H., & Weary, G. (1984). Current issues in attribution theory and research. Annual Review of Psychology, 35(1), 427–459.
Heider, F. (1958). The Psychology of Interpersonal Relations. Wiley.
Holstrom, T. (2015). The effect of time pressure on professional skepticism levels exhibited by student auditors.
Huang, S. Y., Lin, C.-C., Chiu, A.-A., & Yen, D. C. (2017). Fraud detection using fraud triangle risk factors. Information Systems Frontiers, 19(6), 1343–1356.
Hurtt, R. K., Brown-Liburd, H., Earley, C. E., & Krishnamoorthy, G. (2013). Research on auditor professional skepticism: Literature synthesis and opportunities for future research. Auditing: A Journal of Practice & Theory, 32(Supplement 1), 45–97.
Hussin, S. A. H. S., Iskandar, T. M., Saleh, N. M., & Jaffar, R. (2017). PROFESSIONAL SKEPTICISM AND AUDITORS’ASSESSMENT OF MISSTATEMENT RISKS: THE MODERATING EFFECT OF EXPERIENCE AND TIME BUDGET PRESSURE. Economics & Sociology, 10(4), 225–250.
Indonesia, C. N. N. (2018). OJK sanksi dua akuntan publik kasus SNP Finance. CNN Indonesia. https://www.cnnindonesia.com
Indrasti, A. W., & Karlina, B. (2020). Determinants affecting the auditor’s ability of fraud detection: Internal and external factors. Advances in Economics, Business and Management Research, 127.
Indriyani, S., & Hakim, L. (2021). Pengaruh pengalaman audit, skeptisme profesional, dan time pressure terhadap kemampuan auditor mendeteksi fraud. Jurnal Akuntansi Dan Governance, 1(2). http://jurnal.umj.ac.id/index.php/jago
Jaccard, J., & Turrisi, R. (2003). Interaction Effects in Multiple Regression (2nd ed.). Sage Publications.
Libby, R., & Frederick, D. M. (1990). Experience and the ability to explain audit findings. Journal of Accounting Research, 28(2), 348–367.
Masri, I., Munandar, A., & Dewi, M. W. (2022). Pendeteksian kecurangan laporan keuangan: Tinjauan faktor-faktor yang mempengaruhinya. Jurnal Akuntansi Kontemporer, 14(1).
Ningtyas, M. N., Subroto, B., & Andayani, W. (2018). Pengalaman dan skeptisme profesional auditor dalam mendeteksi kecurangan: Bukti eksperimen. Jurnal Riset Akuntansi Indonesia, 21(1).
Oktaroza, M. L., Purnamasari, P., Hartanto, R., & Rahmani, A. N. (2022). Red flag effectiveness in public sector audit using fraud pentagon theory. Universal Journal of Accounting and Finance, 10(1), 338–347.
Oktavia, M. E., & Helmy, H. (2019). Pengaruh time budget pressure dan skeptisisme profesional auditor terhadap kualitas audit. Jurnal Eksplorasi Akuntansi, 1(4).
Prasmaulida, S. (2016). Financial statement fraud detection using perspective of fraud triangle adopted by SAS No. 99. Asia Pacific Fraud Journal, 1(2), 317–335.
Rafinda, A., Suroso, A., & Gal, T. (2020). Predictive Power of Situational Factor and Individual Factor on Misreporting Behaviour. International Review of Management and Marketing, 10(1), 84–90. https://doi.org/10.32479/irmm.8969
Rahmadini, Y., & Fauzihardani, E. (2022). The moderating role of auditor experience on time budget pressure and fraud detection. Jurnal Akuntansi Bisnis, 15(1).
Raihan, A. D., & Setiyawati, H. (2025). Audit Quality: Competence, Professional Skepticism, Workload, and Auditor Time Pressure. Riset: Jurnal Aplikasi Ekonomi Akuntansi Dan Bisnis, 7(1), 15–28.
Robinson, S. N. (2011). An experimental examination of the effects of goal framing and time pressure on auditors’ professional skepticism. University of North Texas.
Sari, C. N., & Indrasti, A. W. (2018). Pengaruh professional skepticism, pengalaman auditor, whistleblowing, dan red flags terhadap kemampuan pendeteksian kecurangan. In Globalisation of Corporate Social Responsibility and its Impact on Corporate Governance (pp. 51–75). Springer. https://doi.org/10.1007/978-3-319-69128-2_3
Sari, R. P., Ghozali, I., & Achmad, T. (2020). The effect of auditor experience on fraud detection with red flags as a mediating variable. Jurnal Akuntansi, 24(3), 356–370.
Skousen, C. J., Smith, K. R., & Wright, C. J. (2009). Detecting and predicting financial statement fraud: The effectiveness of the fraud triangle and SAS No. 99.
Subhan. (2022). Professional skepticism, audit experience, time pressure and fraud detection. Advances in Auditing Research, 1(1), 46–57.
Suciawati, D. P., Astari, N. P. A., & Bagiada, I. M. (2022). Pengaruh kompetensi, skeptisisme profesional, dan time budget pressure terhadap kemampuan mendeteksi fraud. Jurnal Riset Terapan Akuntansi, 6(1).
Susmiyanti, & Rahmawati, D. (2016). The effect of audit fee, time budget pressure, and task complexity on audit quality with auditor experience as moderating variable. Jurnal Profita, 7.
Svanström, T. (2016). Time pressure, training activities and dysfunctional auditor behaviour: Evidence from small audit firms. International Journal of Auditing, 20(1), 42–51.
Ta, T. T., Doan, T. N., Pham, D. C., & Tran, H. N. (2022). Factors affecting the professional skepticism of independent auditors in Viet Nam. Cogent Business & Management, 9(1), 2059043.
Wahyuni, N., & Isniawati, A. (2021). Analisis faktor-faktor kemampuan auditor mendeteksi kecurangan dengan memoderasi etika profesi. Journal of Business and Information Systems, 3(2), 75–86. https://doi.org/10.36067/jbis.v3i2.102
Weiner, B. (1985). An attributional theory of achievement motivation and emotion. Psychological Review, 92(4), 548–573.
Weiner, B. (1985). Attribution theory. In Human motivation (pp. 275–326). Springer.
Xu, G., Yang, C., & Fukofuka, P. T. (2023). Professional skepticism in practice: An analysis of auditors’ stories. Auditing: A Journal of Practice & Theory, 42(4), 157–178.
Yuliana, D., & Puspita, A. F. (2025). THE EFFECT OF PROFESSIONAL SKEPTICISM AND AUDITOR EXPERIENCE ON THE ABILITY TO DETECT FRAUD WITH TIME PRESSURE AS A MODERATING VARIABLE. Jurnal Akuntansi Bisnis, 18(2), 272–290.
Yustina, A. I., & Gonadi, S. A. (2019). The negative effect of time budget pressure to auditor independence and professional skepticism. Jurnal Akuntansi Dan Keuangan, 21(1), 38–48.
Zakaria, F., Oktoriza, L. A., Setyahuni, S. W., & Anandita, R. (2023). Pengaruh pemahaman red flags terhadap deteksi kecurangan dengan pengalaman auditor sebagai variabel moderasi. Jurnal Akuntansi, Keuangan Dan Auditing (JAKA), 4(1), 195–204.
Published
2026-06-10
How to Cite
DARMAYANTI, Diah et al.
Red Flags, Professional Scepticism, and Time Budget Pressure on Financial Statement Fraud Detection: The Moderating Role of Auditor Experience.
SAR (Soedirman Accounting Review) : Journal of Accounting and Business, [S.l.], v. 11, n. 1, p. 55 - 68, june 2026.
ISSN 2598-0718.
Available at: <https://jos.unsoed.ac.id/index.php/sar/article/view/19656>. Date accessed: 15 june 2026.
doi: https://doi.org/10.32424/1.sar.2026.11.1.19656.
Section
Articles
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