The Influence of Task Specific Knowledge, Audit Tenure, And Time Pressure on The Auditor's Ability to Detect Fraud: Professional Skepticism as A Moderation Variable

This research aims to analyze the influence of task specific knowledge, audit tenure, and time pressure on the ability to detect fraud with professional skepticism as a moderating variable in Public Accountant Office East Java Province. This research is a type of quantitative research sourced from primary data in the form of a questionnaire. The sample data used in this research were 51 auditors using a simple random sampling method. The data in this study were processed using SPSS 26 software and the MRA test. The results of this research are the influence of task specific knowledge, audit tenure, and time pressure on the ability to detect fraud. On the other hand, audit tenure and time pressure can be moderated by professional skepticism, but task specific knowledge cannot be moderated by professional skepticism regarding the ability to detect fraud.