[
ACFE Indonesia. (2020). Riset Fraud Indonesia – ACFE Indonesia. https://acfe-indonesia.or.id/survei-fraud-indonesia/
]Search in Google Scholar
[
Albitar, K., Gerged, A. M., Kikhia, H., & Hussainey, K. (2020). Auditing in times of social distancing: the effect of COVID-19 on auditing quality. International Journal of Accounting & Information Management.
]Search in Google Scholar
[
Ali, S., & Farooqi, Y. A. (2014). Effect of Work Overload on Job Satisfaction, Effect of Job Satisfaction on Employee Performance and Employee Engagement (A Case of Public Sector University of Gujranwala Division). International Journal of Multidisciplinary Sciences and Engineering, 5(8), 23–30.
]Search in Google Scholar
[
Anh Hien, N., Vu Bao Tram, H., Thi Ngan Ha, D., Chuong Thanh Huong, N., & Phan Thi Hang, N. (2019). FACTORS AFFECTING THE AUDIT QUALITY AND THE COMPETITIVE CAPABILITY OF AUDITING ENTERPRISES IN HO CHI MINH CITY. In International Journal of Entrepreneurship (Vol. 23, Issue 3).
]Search in Google Scholar
[
Arifuddin, H.S, R., & Indrijawati, A. (2020). Auditor Experience, Work Load, Personality Type, And Professional Auditor Skeptisism Against Auditors ’Ability In Detecting Fraud. Talent Development & Excellence, 12(2s), 1878–1890. http://www.iratde.com
]Search in Google Scholar
[
Asmara, R. Y. (2017). The Effects of Internal Auditors Competence and Independence on Professional Judgment: Evidence from Indonesia. International Journal of Economic Perspectives, 11(2), 300–308.
]Search in Google Scholar
[
Association of Certified Fraud Examiners. (2020). 2020-Report-to-the-Nations. https://legacy.acfe.com/report-to-the-nations/2020/
]Search in Google Scholar
[
Broberg, P., Tagesson, T., Argento, D., Gyllengahm, N., & Mårtensson, O. (2017). Explaining The Influence of Time Budgetpressure on Audit Quality in Sweden. Journal of Management and Governance, 21(2), 331–350. https://doi.org/10.1007/s10997
]Search in Google Scholar
[
Castka, P., Searcy, C., & Fischer, S. (2020). Technology-enhanced auditing in voluntary sustainability standards: The impact of COVID-19. Sustainability (Switzerland), 12(11). https://doi.org/10.3390/su12114740
]Search in Google Scholar
[
DeZoort, F. T., & Lord, A. T. (1997). A Review and Synthesis of Pressure Effects Research in Accounting. Journal of Accounting Literature, 16.
]Search in Google Scholar
[
Ding, L., Velicer, W. F., & Harlow, L. L. (1995). Effects of Estimation Methods, Number of Indicators per Factor, and Improper Solutions on Structural Equation Modeling Fit Indices. Structural Equation Modeling: A Multidisciplinary Journal, 2(2), 119–143. https://doi.org/10.1080/10705519509540000
]Search in Google Scholar
[
Farcane, N., Bunget, O. C., Blidisel, R., Dumitrescu, A. C., Deliu, D., Bogdan, O., & Burca, V. (2023). Auditors’ perceptions on work adaptability in remote audit: a COVID-19 perspective. Economic Research-Ekonomska Istrazivanja, 36(1), 422–459. https://doi.org/10.1080/1331677X.2022.2077789
]Search in Google Scholar
[
Gunawan, K., Riyanal, M. F., & Handoko, B. L. (2022). The Effect of Auditor Competence, Professional Skepticism, Red Flag, and Internal Control System on Fraud Detection. Journal of Applied Finance & Accounting, 9(2). https://doi.org/10.21512/jafa.v9i2.8972
]Search in Google Scholar
[
Hair, J. F., Sarstedt, M., Hopkins, L., & Kuppelwieser, V. G. (2014). Partial least squares structural equation modeling (PLS-SEM): An emerging tool in business research. In European Business Review (Vol. 26, Issue 2, pp. 106–121). Emerald Group Publishing Ltd. https://doi.org/10.1108/EBR-10-2013-0128
]Search in Google Scholar
[
Hajering, Muslim, Ahmad, H., & Lannai, D. (2022). Effect of Workload and Auditor Personality Type on Fraud Detection. Point of View Research Accounting and Auditing, 3(2), 177–190. https://doi.org/10.47090/povraa.v3i2.183
]Search in Google Scholar
[
Hardiningsih, P., Januarti, I., Oktaviani, R. M., Srimindarti, C., & Udin. (2019). DETERMINANTS OF AUDIT QUALITY : AN EMPIRICAL INSIGHT FROM INDONESIA. In International Journal of Scientif &Technology Research by International Journal Of Scientif International Journal Of Scientif.
]Search in Google Scholar
[
Hurtt, R. K. (2010). Development of a scale to measure professional skepticism. Auditing, 29(1), 149–171. https://doi.org/10.2308/aud.2010.29.1.149
]Search in Google Scholar
[
Hyatt, T. A., & Lovig, A. L. (2001). Senior auditors’ response to premature sign-off by a staff member: Additional insights.
]Search in Google Scholar
[
Idris, M. K. (2011). Over Time Effects of Role Stress on Psychological Strain among Malaysian Public University Academics. In International Journal of Business and Social Science (Vol. 2, Issue 9). www.ijbssnet.com
]Search in Google Scholar
[
Indrawati, L., Cahyono, D., & Maharani, A. (2019). Pengaruh Skeptisisme Profesional, Independensi Auditor dan Pelatihan Audit Kecurangan Terhadap Kemampuan Auditor dalam Mendeteksi Kecurangan. International Journal of Social Science and Business, 3(4), 393–402. https://ejournal.undiksha.ac.id/index.php/IJSSB/index
]Search in Google Scholar
[
Iskandar, R., Ramadhan, M. S., Mansyuri, M. I., & Ramadhan, R. (2022). Determinants Of Auditor’s Ability To Detect Fraud: Internal And External Factors. In International Journal of Science. http://ijstm.inarah.co.id
]Search in Google Scholar
[
Jannoo, Z., & Lazim, M. A. (2014). The Effect of Nonnormality on CB-SEM and PLS-SEM Path Estimates. In Article in International Journal of Computational Science and Engineering. https://www.researchgate.net/publication/274709443
]Search in Google Scholar
[
Johari, R. J., Ridzoan, N. S., & Zarefar, A. (2019). The influence of work overload, time pressure and social influence pressure on auditors’ job performance. International Journal of Financial Research, 10(3), 88–106. https://doi.org/10.5430/ijfr.v10n3p88
]Search in Google Scholar
[
Karatepe, O. M. (2013). The effects of work overload and work-family conflict on job embeddedness and job performance: The mediation of emotional exhaustion. International Journal of Contemporary Hospitality Management, 25(4), 614–634. https://doi.org/10.1108/09596111311322952
]Search in Google Scholar
[
Kelly, T., Margheim, L., & Pattison, D. (1999). Survey on the differential effects of time deadline pressure versus time budget pressure on auditor behaviour. Journal of Applied Business Research (JABR), 15(4), 117-128., 15(4), 117–128.
]Search in Google Scholar
[
Khairunnisa, H., Wolor, C. W., Musyaffi, A. M., & Nasution, H. (2023). Auditors’ Competence, Audit Fee, Quality Control, and Audit Quality. A Quarterly Journal 21 SCMS Journal of Indian Management, 1, 20–32.
]Search in Google Scholar
[
Khan, M. A., & Ibrahim, M. Y. (2015). Corporate Governance Mechanism Constraining Earning Management in Malaysian Listed Companies. International Symposium on Technology Management and Emerging Technologies (ISTMET), 340–344.
]Search in Google Scholar
[
Khomsiyah, Wilson, J., & Dwi Mulyani, S. (2019). Auditor’s Ability in Detecting Fraud. Año, 35(21), 2337–2365.
]Search in Google Scholar
[
Lannai, D., Muslim, M., & Aviyah, N. (2021). Causality of Fraud Detection. Jurnal Akuntansi, XXV(2), 313. https://doi.org/10.24912/ja.v24i2.699
]Search in Google Scholar
[
Mansouri, A., Pirayesh, R., & Salehi, M. (2009). Audit Competence and Audit Quality: Case in Emerging Economy.
]Search in Google Scholar
[
Mardijuwono, A. W., & Subianto, C. (2018). Independence, professionalism, professional skepticism: The relation toward the resulted audit quality. Asian Journal of Accounting Research, 3(1), 61–71. https://doi.org/10.1108/AJAR-06-2018-0009
]Search in Google Scholar
[
Mcnamara, S. M., & Liyanarachchi, G. A. (2008). Time budget pressure and auditor dysfunctional behaviour within an occupational stress model. In Accountancy Business and the Public Interest (Vol. 7, Issue 1).
]Search in Google Scholar
[
Musyaffi, A. M., Khairunnisa, H., & Respati, D. K. (2022). Konsep Dasar Structural Equation Model-Partial Least Square SEM PLS Menggunakan SmartPLS. Penerbit Pascal Books.
]Search in Google Scholar
[
Nadziakiewicz, M. (2016). THE ROLE OF SOFT SKILLS IN DECISION MAKING BY AUDITORS. ZESZYTY NAUKOWE POLITECHNIKI ŚLĄSKIEJ, I(94), 151–159.
]Search in Google Scholar
[
Ningsih, S., Haryadi, B., & Anggono, A. (2020). Effect of Experience, Independence, Time Pressure of Personality And Ability To Detect Fraud With Auditor’s Professional Skepticism As A Moderating Variable. In International Colloquium on Forensics Accounting and Governance (ICFAG) (Vol. 1, Issue 1). https://accounting.binus.ac.id/
]Search in Google Scholar
[
Noch, M. Y., Ibrahim, M. B. H., Akbar, M. A., Kartim, & Sutisman, E. (2022). Independence and Competence on Audit Fraud Detection: Role of Professional Skepticism as Moderating. Jurnal Akuntansi, 26(1), 161. https://doi.org/10.24912/ja.v26i1.823
]Search in Google Scholar
[
Persellin, J., Schmidt, J. J., & Wilkins, M. S. (2014). Auditor Perceptions of Audit Workloads, Audit Quality, and the Auditing Profession. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.2534492
]Search in Google Scholar
[
Pietsch, C. P. R., & Messier, W. F. (2017). The effects of time pressure on belief revision in accounting: A review of relevant literature within a pressure-arousal-effort-performance framework. In Behavioral Research in Accounting (Vol. 29, Issue 2, pp. 51–71). American Accounting Association. https://doi.org/10.2308/bria-51756
]Search in Google Scholar
[
Pradhan, R. K., & Jena, L. K. (2017). Employee Performance at Workplace: Conceptual Model and Empirical Validation. Business Perspectives and Research, 5(1), 69–85. https://doi.org/10.1177/2278533716671630
]Search in Google Scholar
[
Puteh, F. (2015). EMPLOYEE CORE COMPETENCIES AND ORGANIZATIONAL EXCELLENCE: AN INTERPRETATIVE ANALYSIS. https://www.researchgate.net/publication/274890489
]Search in Google Scholar
[
Putra, D. F. (2018). THE ROLE OF AUDITOR COMPETENCY AND INDEPENDENCY ON AUDIT QUALITY: A CASE STUDY ON CPA FIRM IN JAKARTA. Journal of Business Economics, 23(1), 41–59. https://doi.org/10.35760/eb.2018.v23i1.1811
]Search in Google Scholar
[
Rahim, S., Muslim, Larasati, I. S., & Amin, A. (2019). Red Flag And Auditor Experience Toward Criminal Detection Trough Profesional Skepticism. Jurnal Akuntansi, 23(1), 46. https://doi.org/10.24912/ja.v23i1.459
]Search in Google Scholar
[
Rustiarini, N. W., Yuesti, A., & Gama, A. W. S. (2020). Public accounting profession and fraud detection responsibility. Journal of Financial Crime, 28(2), 613–627. https://doi.org/10.1108/JFC-07-2020-0140
]Search in Google Scholar
[
Said, L. L., & Munandar, A. (2018). THE INFLUENCE OF AUDITOR’S PROFESSIONAL SKEPTICISM AND COMPETENCE ON FRAUD DETECTION: THE ROLE OF TIME BUDGET PRESSURE. Jurnal Akuntansi Dan Keuangan Indonesia, 15(1), 104–120. https://doi.org/10.21002/jaki.2018.06
]Search in Google Scholar
[
Sihombing, E., Erlina, R., & Muda, I. (2019). The Effect of Forensic Accounting, Training, Experience, Work Load and Professional Skeptic on Auditors Ability to Detect of Fraud. International Journal of Scientific and Technology Research, 8(8), 474–480.
]Search in Google Scholar
[
Standar Audit 240 (2021). http://spap.iapi.or.id/1/files/SA%20200/SA%20240.pdf
]Search in Google Scholar
[
Surya, A. H. W. J., Lannai, D., & Amiruddin. (2021). Point of View Research Accounting and Auditing Effect of Integrity, Work Experience and Compensation on Fraud Detection Through Professional Skepticism Keyword : Integrity Work Experience Professional Skepticism Fraud Detection Professional Skepticism. Point of View Research Accounting and Auditing, 2(3), 192–211. https://doi.org/10.47090/povraa.v2i3.149
]Search in Google Scholar
[
Svanberg, J., & Öhman, P. (2016). Does Ethical Culture in Audit Firms Support Auditor Objectivity? Accounting in Europe, 13(1), 65–79. https://doi.org/10.1080/17449480.2016.1164324
]Search in Google Scholar
[
Weiner, B. (2009). Attribution Theory. In The Corsini Encyclopedia of Psychology. https://doi.org/https://doi.org/10.1002/9780470479216.corpsy0098
]Search in Google Scholar
