Determinants of Regional Audit Quality: Big Five Personality Traits, Time Pressure, and the Mediating Role of Fraud Detection Capability in Indonesia’s Audit Board.

Abstract

This study examines the effects of Big Five Personality and time pressure on local government financial audit quality, with fraud detection ability as a mediating variable among auditors of BPK-RI Regional Offices. A quantitative survey approach was employed, involving 174 auditors, and the data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that Big Five Personality has a positive and significant effect on audit quality and fraud detection ability, while fraud detection ability also has a positive and significant effect on audit quality. In contrast, time pressure does not significantly affect either audit quality or fraud detection ability. Mediation analysis confirms that fraud detection ability partially mediates the relationship between Big Five Personality and audit quality, whereas no mediation effect is found for time pressure. These findings suggest that variations in local government audit quality are primarily explained by auditors’ personality characteristics and fraud detection capabilities rather than time pressure. This study highlights the importance of strengthening fraud detection competencies and personality-aligned human resource development to enhance audit quality in the public sector.