HEURISTICS AND SKEPTICISM: DO RED FLAGS SPEAK LOUDER IN FRAUD DETECTION?

Abstract

Penelitian ini dilatarbelakangi oleh masih rendahnya efektivitas auditor dalam mendeteksi kecurangan, meskipun berbagai skandal besar telah terjadi. Tujuan penelitian adalah menguji pengaruh heuristik, red flags, dan skeptisisme profesional terhadap kemampuan auditor dalam mendeteksi kecurangan, dengan skeptisisme profesional sebagai variabel moderasi. Metode penelitian menggunakan survei kuantitatif dengan pendekatan cross-sectional terhadap 143 auditor pada Kantor Akuntan Publik di Indonesia, dianalisis dengan PLS-SEM. Hasil penelitian menunjukkan bahwa heuristik, red flags, dan skeptisisme profesional berpengaruh positif terhadap kemampuan mendeteksi kecurangan. Selain itu, skeptisisme profesional memperkuat pengaruh heuristik, namun tidak memoderasi pengaruh red flags. Temuan ini menegaskan pentingnya pelatihan yang menyeimbangkan intuisi dengan pemikiran kritis, serta perlunya regulasi audit yang mendorong penerapan skeptisisme profesional secara konsisten.This study is motivated by the recurring inability of auditors to detect fraud, despite the prevalence of financial scandals that have drawn significant public and professional scrutiny. In response to this concern, the research investigates the influence of heuristics, fraud risk indicators (commonly referred to as red flags), and professional skepticism on auditors’ effectiveness in identifying fraudulent activity. Particular attention is given to professional skepticism as a potential moderating factor in these relationships. A cross-sectional quantitative approach was employed, involving survey data collected from 143 auditors working in public accounting firms across Indonesia. The data were analyzed using partial least squares structural equation modeling (PLS-SEM). The results indicate that heuristics, red flags, and professional skepticism each exert a positive effect on auditors’ fraud detection capabilities. Moreover, the analysis reveals that professional skepticism amplifies the impact of heuristics but does not significantly moderate the relationship between red flags and fraud detection. These findings underscore the importance of audit training that cultivates both intuitive and analytical reasoning, as well as the need for regulatory structures that reinforce the consistent application of professional skepticism in practice.