Gender Characteristics as a Moderating Variable: Factors Affecting Auditors' Ability to Detect Fraud

Abstract

This study aims to examine the effect of fraud audit training, auditor integrity, and the implementation of a quality control system on auditors' ability to detect fraud, with gender as a moderating variable. This study used a quantitative approach with a survey method among auditors at a Public Accounting Firm in South Sumatra Province. The sampling technique used was saturated sampling, with a population of 65 auditors, but only 53 questionnaires could be processed. Data analysis was performed using multiple linear regression and Moderated Regression Analysis (MRA) using SPSS. The results showed that fraud audit training affected auditors' ability to detect fraud, while auditor integrity and the implementation of a quality control system did not affect auditors' ability to detect fraud. The results of the MRA test showed that gender characteristics strengthened the effect of fraud audit training on auditors' ability to detect fraud, and gender characteristics weakened the effect of auditor integrity and the implementation of a quality control system on auditors' ability to detect fraud. This study concluded that auditors' ability to detect fraud at a Public Accounting Firm (KAP) in Palembang was more influenced by the effectiveness of fraud audit training than by auditor integrity and the implementation of a quality control system. Organizations need to emphasize the development of auditor integrity and develop appropriate training programs to improve the effectiveness of fraud detection.