Supervisory Action Skills, Independence, Professional Skepticism, and Time Pressure on Fraud Detection

Based on ACFE data entitled Asia-Pacific Occupational Fraud 2022: A Report to the Nations, Indonesia is ranked 4th as the country with the highest number of fraud in 2022, with 23 cases recorded. The largest fraud in Indonesia is corruption at 64%, misuse of assets or assets of the state & company at 28.9% and financial statement fraud at 6.7%. Based on this data, the ability of auditors to detect fraud is increasingly interesting to research. The auditor's ability to detect fraud is one of the qualities for an auditor in finding irregularities in his audit assignment. In this study, which is suspected to affect the auditor's ability to detect fraud, including Supervisory Action, independence, professional skepticism, and time pressure. This study obtained the results of the variables of independence, professional skepticism, and time pressure have a significant positive influence on fraud detection. Meanwhile, supervisory action has a positive and insignificant effect on fraud detection.