Published: 2025-06-01

The Influence of Perfectionism, Role Conflict, Fraud Auditing Training, and Remote Audit on Auditor Performance in Detecting Fraud

DOI: 10.35870/jemsi.v11i3.4118

Rayesh Rasendriya Rahman, Irwansyah
  • Rayesh Rasendriya Rahman: University of Bengkulu ROR
  • Irwansyah: University of Bengkulu ROR
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Abstract

As the content of this research outlines an investigation of how factors such as perfectionism, role conflict, training in fraud auditing, and remote auditing practices influence auditors’ effectiveness in identifying fraud. The growing intricacy of financial activities, along with rapid technological advancements, highlights the need to explore variables that impact auditors' ability to detect fraudulent behavior. A quantitative method was applied through surveys distributed to auditors from the Audit Board of the Republic of Indonesia (BPK) located in Bengkulu Province. The accumulated data were reviewed by Partial Least Squares Structural Equation Modeling (PLS-SEM), selected for its robustness in processing complex frameworks, especially with limited sample units and non-normalized data distributions. Findings indicated that perfectionism, specialized training in fraud detection, and remote auditing contributed positively and significantly to auditors’ performance in fraud detection, whereas role conflict demonstrated a significant negative influence.

Keywords

Fraud Detection; Perfectionism; Role Conflict; Fraud Auditing Training; Remote Audit

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How to Cite

Rahman, R. R., & Irwansyah. (2025). The Influence of Perfectionism, Role Conflict, Fraud Auditing Training, and Remote Audit on Auditor Performance in Detecting Fraud. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 11(3), 1443-1452. https://doi.org/10.35870/jemsi.v11i3.4118
Article Information

This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 11 No. 3 (2025)

  • Section: Articles

  • Published: 2025-06-01

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Author Biographies
Rayesh Rasendriya Rahman, University of Bengkulu
Google Scholar ResearchGate ORCID

Fakultas Ekonomi dan Bisnis, Universitas Bengkulu, Indonesia.

Irwansyah, University of Bengkulu
Google Scholar ResearchGate ORCID

Fakultas Ekonomi dan Bisnis, Universitas Bengkulu, Indonesia.

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