Kepribadian Big Five dan Kualitas Audit: Peran Mediasi Deteksi Fraud dan Moderasi Teknologi Audit
Article Sidebar
Abstract Views: 0
File Views: 0
Main Article Content
Abstract
Peraturan BPK RI Nomor 1 Tahun 2017 tentang Standar Pemeriksaan Keuangan Negara (SPKN) menekankan independensi, integritas, profesionalisme, kemahiran profesional, skeptisisme profesional, dan pertimbangan profesional. Ketentuan tersebut diperkuat melalui Peraturan BPK RI Nomor 1 Tahun 2026 tentang SPKN yang menegaskan tuntutan terhadap objektivitas, independensi, integritas, dan profesionalisme pemeriksa. Penelitian ini bertujuan menganalisis pengaruh Kepribadian Big Five terhadap Deteksi Fraud dan Kualitas Audit, serta menguji peran Deteksi Fraud sebagai mediator dan Teknologi Audit sebagai moderator pada auditor BPK RI. Penelitian menggunakan pendekatan kuantitatif eksplanatori dengan desain cross-sectional. Data diperoleh dari 369 auditor BPK RI melalui purposive sampling dan dianalisis menggunakan Structural Equation Modeling-Partial Least Squares (SEM-PLS). Hasil penelitian menunjukkan bahwa Kepribadian Big Five berpengaruh positif dan signifikan terhadap Deteksi Fraud dan Kualitas Audit. Deteksi Fraud juga berpengaruh positif dan signifikan terhadap Kualitas Audit. Teknologi Audit tidak terbukti memoderasi hubungan Kepribadian Big Five terhadap Deteksi Fraud maupun Deteksi Fraud terhadap Kualitas Audit. Deteksi Fraud terbukti memediasi pengaruh Kepribadian Big Five terhadap Kualitas Audit. Temuan ini menunjukkan pentingnya karakteristik individual dan kemampuan Deteksi Fraud dalam mendukung Kualitas Audit.
Article Details
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
References
Abbas, A. H., Izadinia, N., & Hamidian, N. (2024). THE EFFECT OF AUDITOR PERSONALITY CHARACTERISTICS ON AUDITING QUALITY IN COMPANIES LISTED ON THE IRAQ STOCK EXCHANGE. INTERNATIONALJOURNALOF ECONOMICSANDFINANCESTUDIES, 16(3), 305–320. https://doi.org/10.34109/ijefs.202416314
Achmad, T., Huang, C.-Y., Putra, M. A., & Pamungkas, I. D. (2024). Forensic Accounting and Risk Management: Exploring the Impact of Generalized Audit Software and Whistleblowing Systems on Fraud Detection in Indonesia. In Journal of Risk and Financial Management (Vol. 17, Issue 12, p. 573). https://doi.org/10.3390/jrfm17120573
Al Natour, A. R., Al-Mawali, H., Zaidan, H., & Said, Y. H. Z. (2023). The role of forensic accounting skills in fraud detection and the moderating effect of CAATTs application: evidence from Egypt. Journal of Financial Reporting and Accounting, 23(1), 30–55. https://doi.org/10.1108/JFRA-05-2023-0279
Amyar, F., Rahma, A. E., Azis, N. A., & Suwarno, and S. (2023). The Effect of Auditor ’ s Professional Skepticism and Whistleblowing System on Fraud Detection : Evidence from Indonesian Public Sector Audit. 3(4), 477–486.
Ayed, A. (2025). Supervisor personality and audit quality in Tunisia: do work environment and auditors’ experience matter? Journal of Financial Reporting and Accounting, Oktober(14). https://doi.org/10.1108/JFRA-05-2025-0373
Bierstaker, J. L., Hunton, J. E., & Thibodeau, J. C. (2012). Does Fraud Training Help Auditors Identify Fraud Risk Factors? In D. Bobek Schmitt (Ed.), Advances in Accounting Behavioral Research (Vol. 15, p. 0). Emerald Group Publishing Limited. https://doi.org/10.1108/S1475-1488(2012)0000015008
Peraturan Badan Pemeriksa Keuangan Nomor 1 Tahun 2017 tentang Standar Pemeriksaan Keuangan Negara, (2017). https://peraturan.bpk.go.id/Details/31506/peraturan-bpk-no-1-tahun-2017
BPK RI. (2025). BPK Perkuat Pemeriksaan Laporan Keuangan Pemerintah Pusat Tahun 2024. Bpk.Go.Id. https://www.bpk.go.id/news/bpk-perkuat-pemeriksaan-laporan-keuangan-pemerintah-pusat-tahun-2024?utm_source=chatgpt.com
Peraturan Badan Pemeriksa Keuangan Nomor 1 Tahun 2026 tentang Standar Pemeriksaan Keuangan Negara, (2026). https://peraturan.bpk.go.id/Details/347856/peraturan-bpk-no-1-tahun-2026
Chen, Y.-H., Wang, K.-J., & Liu, S.-H. (2023). How Personality Traits and Professional Skepticism Affect Auditor Quality? A Quantitative Model. In Sustainability (Vol. 15, Issue 2, p. 1547). https://doi.org/10.3390/su15021547
Christian, F., Mannan, A., Kusumawati, A., & Sundari, S. (2026). Improving Audit Quality Through Risk-Based Auditing: The Role of Auditor Capability and Information Technology Support. 31, 121–131. https://doi.org/10.17549/gbfr.2026.31.4.121
Eulerich, M., Masli, A., Pickerd, J., & Wood, D. A. (2023). The Impact of Audit Technology on Audit Task Outcomes: Evidence for Technology-Based Audit Techniques. Contemporary Accounting Research, 40(2), 981–1012. https://doi.org/https://doi.org/10.1111/1911-3846.12847
Farag, M. S., & Elias, R. Z. (2016). The relationship between accounting students’ personality, professional skepticism and anticipatory socialization. Accounting Education, 25(2), 124–138. https://doi.org/10.1080/09639284.2015.1118639
Financial Times. (2025). Auditors raise red flags at public body run by Ben Houchen. Ft.Com. https://www.ft.com/content/1a60ac42-59a7-4947-8c2a-59052cbf5529
Iacone, A. (2025). High-Profile Frauds Renew Spotlight on Audit Firm Failures (1). Bloomberg Tax. https://news.bloombergtax.com/financial-accounting/high-profile-frauds-renew-the-spotlight-on-audit-firm-failures
INTOSAI. (2019). ISSAI - 100 - Fundamental Principles of Public-Sector Auditing. https://www.issai.org/wp-content/uploads/2019/08/ISSAI-100-Fundamental-Principles-of-Public-Sector-Auditing-1.pdf
Ismanidar, N., Maksum, A., Gultom, P., & Meutia, R. (2025). Auditor Competence , Remote Audit Support , Digital-Based Governance , Information Technology , Audit Quality : An Empirical Study in State Financial Audit Access to Success. GENERAL MANAGEMENT, 26(207), 2559. https://doi.org/10.47750/QAS/26.207.25
Khomsiyah, K., Wilson, J., & Mulyani, S. D. (2019). Auditor’s ability in detecting fraud [Capacidad del auditor para detectar fraude]. Opcion, 35(21), 2337–2365. https://www.scopus.com/pages/publications/85074005661?origin=scopusAI
Mahlangu, S., & Moosa, R. (2023). IT Knowledge Requirements of an External Auditor. Academic Journal of Interdisciplinary Studies, 12, 84. https://doi.org/10.36941/ajis-2023-0097
Mat Ridzuan, N. I., Said, J., Razali, F. M., Abdul Manan, D. I., & Sulaiman, N. (2022). Examining the Role of Personality Traits, Digital Technology Skills and Competency on the Effectiveness of Fraud Risk Assessment among External Auditors. In Journal of Risk and Financial Management (Vol. 15, Issue 11, p. 536). https://doi.org/10.3390/jrfm15110536
Matta, J., & Chamoun, E. (2025). Exploring auditor adaptability in the digital era through levels of expertise: The role of IT literacy. Digital Business, 5(2), 100126. https://doi.org/https://doi.org/10.1016/j.digbus.2025.100126
Nandemar, D., Imran, H., Sailela, S., & Nirwana. (2024). Fraud risk judgments performance: The role of audit technology, task structure, and auditor competence. Multidisciplinary Science Journal, 6, 2024180. https://doi.org/10.31893/multiscience.2024180
Noegroho, Y., Tinungki, G. M., Hartono, P. G., & Matitaputty, J. S. (2025). Personality, cognitive style and auditors’ professional skepticism. Review of Behavioral Finance, 17(5), 938–959. https://doi.org/10.1108/RBF-04-2025-0131
Oktafiana, D., & Chariri, A. (2025). Big Five Personalities and Auditors’ Ability to Detect Fraud: The Application of Digital Forensics as A Moderation Variable. Eduvest - Journal of Universal Studies, 5, 913–935. https://doi.org/10.59188/eduvest.v5i1.44788
Qader, K. S., & Cek, K. (2024). Influence of blockchain and artificial intelligence on audit quality: Evidence from Turkey. Heliyon, 10(9), e30166. https://doi.org/https://doi.org/10.1016/j.heliyon.2024.e30166
Razak, M. F. A., Haliah, H., & Kusumawati, A. (2022). Pengaruh Fraud Risk Assessment Dan Independensi Auditor Terhadap Kualitas Audit Aparat Inspektorat Keuangan Daerah. JAKOB : Jurnal Penelitian Akuntansi Sektor Publik, 1(2). https://doi.org/https://doi.org/10.30737/jakob.v1i2.3729
Saadullah, S. M., & Bailey, C. D. (2014). The “Big Five Personality Traits” and Accountants’ Ethical Intention Formation. In Research on Professional Responsibility and Ethics in Accounting (Vol. 18, p. 0). Emerald Group Publishing Limited. https://doi.org/10.1108/S1574-076520140000018006
Safitri, E. D., & Ratnawati, T. (2025). Pengaruh Skeptisisme Profesional, Time Bduget 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 K. Jurnal Inovasi Akuntansi Modern, 7(1), 29–54.
Samagaio, A., & Felício, T. (2022). The influence of the auditor’s personality in audit quality. Journal of Business Research, 141, 794–807. https://doi.org/https://doi.org/10.1016/j.jbusres.2021.11.082
Saraswati, P., & Latrini, M. (2023). Big Five Personality Traits dan Skeptisisme Profesional Auditor. E-Jurnal Akuntansi, 33, 1628. https://doi.org/10.24843/eja.2023.v33.i06.p016
Stone, M. (2025). Pentagon says it fails eighth audit, targets 2028 to pass. Reuters.Com. https://www.reuters.com/world/us/pentagon-fails-eighth-audit-targets-2028-pass-pentagon-says-2025-12-19/
Suryandari, N., Bana, E., Ernawatiningsih, N., & Bhegawati, D. (2025). The role of auditor personality in detecting corporate fraud. Corporate Law & Governance Review, 8, 8. https://doi.org/10.22495/clgrv8i1p1
Susanto, H., Mulyani, S., Sukmadilaga, C., & Ghani, E. K. (2022). Sustaining Investigative Audit Quality through Auditor Competency and Digital Forensic Support: A Consensus Study. In Sustainability (Vol. 14, Issue 22, p. 15141). https://doi.org/10.3390/su142215141
The Australian. (2025). ASIC sues auditor BDO amid missing $26.6m Dubber funds. Theaustralian.Com.Au. https://www.theaustralian.com.au/subscribe/news/1/?sourceCode=TAWEB_WRE170_a_GPT&dest=https%3A%2F%2Fwww.theaustralian.com.au%2Fbusiness%2Flegal-affairs%2Fauditor-bdo-accused-of-missing-red-flags-as-266m-vanished-from-tech-company-dubber%2Fnews-story%2Fff3e543ab3c49efdbe055e6af67ee31c&memtype=anonymous&mode=premium&v21=GROUPB-Segment-2-NOSCORE&V21spcbehaviour=append
The Times of India. (2025). FIR against finance company staffers for Rs 7.5 crore loan fraud. Timesofindia.Indiatimes.Com. https://timesofindia.indiatimes.com/city/noida/fir-against-finance-company-staffers-for-rs-7-5-crore-loan-fraud/articleshowprint/126147729.cms
Tullah, D. S., Hasibuan, D. H. M., Syarifullah, N. N. Z., & Febrian, J. (2025). FRAUDULENT SIGNALS FROM WITHIN: THE TRIANGLE OF PRESSURE, OPPORTUNITY, AND RATIONALIZATION IN FINANCIAL REPORTING. The International Conference on Sustainable Economics Management and Accounting Proceeding, 1, 2512–2526. https://doi.org/10.32424/icsema.1.1.68
Wahidahwati, W., & Asyik, N. F. (2022). Determinants of Auditors Ability in Fraud Detection. Cogent Business & Management, 9(1), 2130165. https://doi.org/10.1080/23311975.2022.2130165
Wijaya, L., & Cheisviyanny, C. (2024). Pengaruh Big Five Personality terhadap Skeptisisme Profesional Auditor. JURNAL EKSPLORASI AKUNTANSI, 6, 1110–1126. https://doi.org/10.24036/jea.v6i3.1624