The Function of Intrinsic Motivation in Driving Self-Efficacy for Fraud Detection

  • Authors

    https://doi.org/10.14419/mn469x73

    Received date: August 4, 2025

    Accepted date: September 2, 2025

    Published date: September 15, 2025

  • Self-Efficacy; Intrinsic Motivation; Fraud; Detection; Auditors' Responsibilities

  • Abstract

    Fraud detection in audit practice faces significant challenges because the implementation of auditor duties can be influenced by psychological ‎aspects such as self-efficacy and intrinsic motivation. This research aims to examine how self-efficacy affects an auditor's ability to detect ‎fraud and the role of intrinsic motivation as a mediator in this relationship. A survey method was employed using a questionnaire distributed ‎via Google Forms. The sample consisted of 104 auditors from various Public Accounting Firms (KAP) in Indonesia. Purposive sampling ‎was employed, involving 104 auditors with relevant qualifications and experience who were deliberately selected to enhance the credibility ‎of the data collected, as they were deemed most capable of providing information pertinent to the study's focus. Empirical findings reveal ‎that self-efficacy significantly influences intrinsic motivation; however, self-efficacy alone has an insignificant direct impact on fraud detection. Interestingly, intrinsic motivation has a significant effect on fraud detection. Implicitly, self-efficacy influences fraud detection indirectly through intrinsic motivation. The implications of this research underscore the importance of developing training programs that enhance ‎both self-efficacy and intrinsic motivation, enabling auditors to perform their duties more responsibly. Future research should consider expanding the existing literature by integrating psychological perspectives to better understand auditor behavior. Discussions on the upcoming ‎agenda concerning the implementation of other schemes by increasing sample size and expanding the scope of observation—taking into ‎account various regulations and cultural contexts—will enhance practical insights‎.

  • References

    1. Abidin, N. A. Z., Ahmad, Z., Hamid, N. A., & Md Amin, N. A. (2023). An internal auditor’s commitment to independence: The effect of professional scepticism, self-efficacy and job satisfaction. Accounting and Finance Research, 12(2), 39–51. https://doi.org/10.5430/afr.v12n2p39.
    2. Abu Afifa, M. M., Vo Van, H., & Le Hoang Van, T. (2023). Blockchain adoption in accounting by an extended UTAUT model: Empirical evidence from an emerging economy. Journal of Financial Reporting and Accounting, 21(1), 5–44. https://doi.org/10.1108/JFRA-12-2021-0434.
    3. Achmawati, M. N., & Anwar, S. (2022). The influence of intellectual intelligence and academic self efficacy on academic fraud with students' ethi-cal attitudes as moderating variables. COSTING: Journal of Economic, Business and Accounting, 6(1), 264–271. https://doi.org/10.31539/costing.v6i1.3938.
    4. Al-Dhubaibi, A. A. S. (2020). Auditors’ responsibility for fraud detection: Views of auditors, preparers, and users of financial statements in Saudi Arabia. Accounting, 6(3), 279–290. https://doi.org/10.5267/j.ac.2020.2.007.
    5. Al Natour, A. R., Al-Mawali, H., Zaidan, H., & Said, Y. H. Z. (2023). The role of forensic accounting skills in fraud detection and the moderating effect of CAATTs application: Evidence from Egypt. Journal of Financial Reporting and Accounting, 23(1), 30–55. https://doi.org/10.1108/JFRA-05-2023-0279.
    6. Alsabahi, M. A., Ku Bahador, K. M., & Saat, R. M. (2021). The influence of personal characteristics and workplace learning on information technology competency among external auditors: The role of organisational culture as a moderator. Cogent Business and Management, 8(1), 1899625. https://doi.org/10.1080/23311975.2021.1899625.
    7. Alves, I., Gregório, B., & Lourenço, S. M. (2024). Personality characteristics, preferences for rewards and the propensity to choose an auditing job. Journal of Accounting & Organizational Change, 20(6), 56–84. https://doi.org/10.1108/JAOC-04-2023-0080.
    8. Alves, I., Limão, M., & Lourenço, S. M. (2024). Work overload, work–life balance and auditors' turnover intention: The moderating role of motivation. Australian Accounting Review, 34(1), 4–28. https://doi.org/10.1111/auar.12417.
    9. Amanda, R., Haliah, H., & Kusumawati, A. (2023). The influence of task complexity, self-efficacy, and audit risk on auditor performance at public accounting office (KAP) in Makassar City. Journal of Social Research, 2(6), 2155–2160. https://doi.org/10.55324/josr.v2i6.829.
    10. Amlayasa, A. A. B., Sudarma, I. M., & Subekti, I. (2024). The role of intrinsic motivation in mediating the impact of auditor characteristics on au-dit quality in Indonesia. The International Journal of Accounting and Business Society, 32(3), 374–390. https://doi.org/10.21776/ijabs.2024.32.3.740.
    11. Annelin, A. (2024). Audit team competence, auditor motivation and audit quality threatening behaviour. International Journal of Accounting, Auditing and Performance Evaluation, 20(3–4), 368–398. https://doi.org/10.1504/IJAAPE.2024.138476.
    12. Arifuddin, A., Rahmawati, H. S., & 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.
    13. Baatwah, S. R., Al-Ansi, A. A., Almoataz, E. S., & Salleh, Z. (2023). Self-efficacy, remote audit proficiency, effort, and performance in the COVID-19 crisis: An auditor’s perspective. Managerial Auditing Journal, 38(6), 832–862. https://doi.org/10.1108/MAJ-05-2022-3570.
    14. Baatwah, S. R., Ali Al-Ansi, A., Almoataz, E. S., & Salleh, Z. (2023). Toward understanding the self-efficacy of external auditors during COVID-19: Empirical testing of traditional sources and virtual audit proficiency. Journal of Financial Reporting and Accounting, 21(4), 867–894. https://doi.org/10.1108/JFRA-06-2022-0223.
    15. Bahtiar, A., Putra, R. G., Meidawati, N., & Puspaningsih, A. (2022). The influence of internal audit, motivation, and work environment on employee performance. Journal of Contemporary Accounting, 3(3), 150–161. https://doi.org/10.20885/jca.vol3.iss3.art4.
    16. Bari, A. H. A., Abed, R. A., Kahdim, R. M., Hasan, H. F., Sharaf, H. K., & Alwan, A. S. (2024). The role of internal auditing in corruption control and enhancing corporate governance: A board of directors’ outlook. Corporate Board: Role, Duties and Composition, 20(2), 120–127. https://doi.org/10.22495/cbv20i2art12.
    17. Beqiri, T. (2019). Empirical Study on intrinsic motivation factors of employees in transition economies. International Journal of Economics and Business Administration, VII(4), 307–319. https://doi.org/10.35808/ijeba/345.
    18. Bonrath, A., & Marc, E. (2024). Internal auditing’s role in preventing and detecting fraud: An empirical analysis. International Journal of Auditing, 28(4), 615–631. https://doi.org/10.1111/ijau.12342.
    19. Carey, P., Eierle, B., & Hartlieb, S. (2024). Audit staff satisfaction and audit quality: Evidence from the private client market segment. European Accounting Review, Latest Articles. https://doi.org/10.1080/09638180.2024.2321344.
    20. de Freitas Alves, G., & Santos, C. D. (2022). The diffusion of innovations under normative induction in Brazil. RAUSP Management Journal, 57(2), 149–164. https://doi.org/10.1108/RAUSP-10-2020-0250.
    21. Damayanti, N. N. S. R., & Agustia, D. (2024). Organizational commitment, religiosity, and auditors’ responsibility for fraud detection. International Journal of Management and Sustainability, 13(1), 14–25. https://doi.org/10.18488/11.v13i1.3589.
    22. Dewi, N. S., Faiza, S. N., Tobing, D. L., Said, J., & Julian, L. (2023). Professional skepticism and self-efficacy on the detection of financial state-ments fraud. In J. Said, D. Daud, N. Erum, N. B. Zakaria, S. Zolkaflil, & N. Yahya (Eds.), Building a Sustainable Future: Fostering Synergy Be-tween Technology, Business and Humanity, vol 131. European Proceedings of Social and Behavioural Sciences (pp. 357-368). European Publisher. https://doi.org/10.15405/epsbs.2023.11.29.
    23. DeZoort, F. T., & Harrison, P. D. (2018). Understanding auditors’ sense of responsibility for detecting fraud within organizations. Journal of Business Ethics, 149(4), 857–874. https://doi.org/10.1007/s10551-016-3064-3.
    24. Djaddang, S., Lyshandra, S., Wulandjani, H., & Sulistiawarni, E. (2018). The relationship between self-efficacy towards audit quality with individualism culture as mediates: Evidence from Indonesia. International Journal of Social Sciences and Humanities Invention, 5(4), 4577–4583. https://doi.org/10.18535/ijsshi/v5i4.06.
    25. Ede, A., Sullivan, P. J., & Feltz, D. L. (2017). Self-doubt: Uncertainty as a motivating factor on effort in an exercise endurance task. Psychology of Sport and Exercise, 28, 31–36. https://doi.org/10.1016/j.psychsport.2016.10.002.
    26. Fu, Y., Lv, X., & Zheng, T. (2024). Regulation risk and the quality of key audit matters: An analysis based on the auditor’s disclosing motivation. Applied Economics, Latest Articles. https://doi.org/10.1080/00036846.2024.2372479.
    27. García-Sánchez, I. M., Cuadrado-Ballesteros, B., Martínez-Ferrero, J., & Frías-Aceituno, J. V. (2015). Do corruption and bribery policies improve investor confidence? In: Business Intelligence, Strategies and Ethics (pp. 149–168). Retrieved from https://www.researchgate.net/publication/292644137_Do_corruption_and_bribery_policies_improve_investor_confidence.
    28. Gavril, A-G., & Ghiațău, R. (2023). Exploring the relationship between motivation, self-efficacy and students' perception of academic dishonesty through the internet. Journal of Innovation in Psychology, Education and Didactics, 27(1), 59–66.
    29. Hardiningsih, P., Srimindarti, C., Khanifah, K., & Yunianto, A. (2021). Accounting career interests: A Structural approach. Journal of Asian Finance, Economics and Business, 8(2), 1247–1262.
    30. Haris, H. C., Datrini, L. K., & Sastri, I. I. D. A. M. M. (2022). Self-efficacy moderated the effect of professional skepticism, workload, and whis-tleblowing on fraud detection. International Journal of Health Sciences, 6(S2), 323–329. https://doi.org/10.53730/ijhs.v6nS2.4966.
    31. Herda, D. N., Lavelle, J. J., Lauck, J. R., Young, R. F., Smith, S. M., & Li, C. (2022). Auditors’ engagement team commitment and its effect on team citizenship behavior. In: Advances in Accounting Behavioral Research (Vol. 25, pp. 59–76). https://doi.org/10.1108/S1475-148820220000025003.
    32. Howard, J. L., Gagné, M., & Morin, A. J. S. (2020). Putting the pieces together: Reviewing the structural conceptualization of motivation within SDT. Motivation and Emotion, 44(6), 846–861. https://doi.org/10.1007/s11031-020-09838-2.
    33. Iskandar, T. M., & Sanusi, Z. M. (2011). Assessing the effects of self-efficacy and task complexity on internal control audit judgment. Asian Academy of Management Journal of Accounting and Finance, 7(1), 29–52. Retrieved from https://ejournal.usm.my/aamjaf/article/view/aamjaf_vol7-no1-2011_2.
    34. Iskandar, T. M., Sari, R. N., Mohd-Sanusi, Z., & Anugerah, R. (2012). Enhancing auditors’ performance: The importance of motivational factors and the mediation effect of effort. Managerial Auditing Journal, 27(5), 462–476. https://doi.org/10.1108/02686901211227959.
    35. Jeon, S., Son, I., & Han, J. (2021). Exploring the role of intrinsic motivation in ISSP compliance: enterprise digital rights management system case. Information Technology & People, 34(2), 599–616. https://doi.org/10.1108/ITP-05-2018-0256.
    36. Johansson-Berg, T., Johed, G., & Carrington, T. (2024). On the role and effects of supervisor feedback sign in auditing: Evidence from a cohort of early career auditors. The British Accounting Review, 56(6), 101371. https://doi.org/10.1016/j.bar.2024.101371.
    37. Johari, R. J., Ibrahim, I., & Hussin, S. A. H. S. (2021). Creating auditable environment: An approach towards eliminating fraud opportunities. In: Accounting, Finance, Sustainability, Governance and Fraud (pp. 87–103). https://doi.org/10.1007/978-981-33-6636-7_4.
    38. Judijanto, L., Sukmayadi, D., Sono, M. G., Hibrida, A. R., & Mardiah, A. (2025). The impact of entrepreneurship education, creativity, and intrin-sic motivation on entrepreneurial intention: A mediation study of student self-efficacy in Indonesia. West Science Journal Economic and Entrepre-neurship, 3(1), 100–112. https://doi.org/10.58812/wsjee.v3i01.1668.
    39. Kadous, K., & Zhou, Y. D. (2019). How does intrinsic motivation improve auditor judgment in complex audit tasks? Contemporary Accounting Research, 36(1), 108–131. https://doi.org/10.1111/1911-3846.12431.
    40. Kassem, R. (2024). External auditors’ use and perceptions of fraud factors in assessing fraudulent financial reporting risk (FFRR): Implications for audit policy and practice. Security Journal, 37(1), 875–902. https://doi.org/10.1057/s41284-023-00399-w.
    41. Khan, A. S., Nejad, M. Y., & Kassim, A. A. M. (2023). The effect of audit quality on fraud reduction: A moderating role of international financial reporting standards (IFRS) adoption in Malaysia and Indonesia. International Journal of Professional Business Review, 8(6), e02181. https://doi.org/10.26668/businessreview/2023.v8i6.2181.
    42. Khelil, I. (2023). The effect of external efficacy on the moral courage and self-efficacy of internal auditors. International Journal of Professional Business Review, 8(12), e04029. https://doi.org/10.26668/businessreview/2023.v8i12.4029.
    43. Lannai, D., Muslim, M., & Aviyah, N. (2021). Causality of fraud detection. Jurnal Akuntansi, 25(1), 19–33. https://doi.org/10.24912/ja.v25i1.722.
    44. Li, S., Jiang, L., & Bian, S. (2023). Annual reports’ tone and violation behavior identification of listed companies: Evidence from textual analysis based on machine learning. Modern Economic Science, 45(6), 97–109.
    45. Li, X., Pei, X., & Zhao, J. (2025). Intrinsic motivation and self-efficacy as pathways to innovative teaching: A mixed-methods study of faculty in Chinese higher education. BMC Psychology, 13(1), 859. https://doi.org/10.1186/s40359-025-03177-y.
    46. Lois, P., Drogalas, G., Karagiorgos, A., & Parcha, A. (2022). Financial statement misrepresentation: The role of internal and external audit. Global Business and Economics Review, 26(3), 334–352. https://doi.org/10.1504/GBER.2022.122391.
    47. Lu, T., Sanitah, M. Y., & Huang, Y. (2022). Role of self-efficacy and resistance to innovation on the demotivation and insufficient learning capa-bilities of preservice English normal students in China. Frontiers in Psychology, 13, 923466. https://doi.org/10.3389/fpsyg.2022.923466.
    48. Martins-Junior, F. E., Sanvicente-Vieira, B., Grassi-Oliveira, R., & Brietzke, E. (2011). Social cognition and theory of mind: Controversies and promises for understanding major psychiatric disorders. Psychology & Neuroscience, 4(3), 347–351. https://doi.org/10.3922/j.psns.2011.3.008.
    49. McCormick, L., & Donohue, R. (2019). Antecedents of affective and normative commitment of organisational volunteers. The International Journal of Human Resource Management, 30(18), 2581–2604. https://doi.org/10.1080/09585192.2016.1166388.
    50. McNatt, D. B., & Judge, T. A. (2008). Self-efficacy intervention, job attitudes, and turnover: A field experiment with employees in role transition. Human Relations, 61(6), 783–810. https://doi.org/10.1177/0018726708092404.
    51. Mihret, D. G. (2014). National culture and fraud risk: Exploratory evidence. Journal of Financial Reporting and Accounting, 12(2), 161–176. https://doi.org/10.1108/JFRA-10-2012-0049.
    52. Mitropoulou, P., Koutoupis, A., Thanasas, G. L., Efthimiou, S. G., & Fotis, D. K. (2024). The effect of internal auditors’ self-efficacy on the organizational performance. Theoretical Economics Letters, 14(5), 1802–1817. https://doi.org/10.4236/tel.2024.145090.
    53. Mocadlo, R. P., Rich, J. S., Trimble, M., & Zhou, Y. D. (2020). Fostering intrinsic motivational orientation: A cost-effective method for encouraging audit staff to speak up. Current Issues in Auditing, 14(2), P9–P18. https://doi.org/10.2308/CIIA-2020-002.
    54. Mohd Iskandar, T., Nelly Sari, R., Mohd‐Sanusi, Z., & Anugerah, R. (2012). Enhancing auditors’ performance. Managerial Auditing Journal, 27(5), 462–476. https://doi.org/10.1108/02686901211227959.
    55. Mohd Sanusi, Z., Iskandar, T. M., Monroe, G. S., & Saleh, N. M. (2018). Effects of goal orientation, self-efficacy and task complexity on the audit judgement performance of Malaysian auditors. Accounting, Auditing & Accountability Journal, 31(1), 75–95. https://doi.org/10.1108/AAAJ-12-2015-2362.
    56. Moores, T. T., & Chang, J. C.-J. (2009). Self-efficacy, overconfidence, and the negative effect on subsequent performance: A field study. Information and Management, 46(2), 69–76. https://doi.org/10.1016/j.im.2008.11.006.
    57. Morris, L. S., Grehl, M. M., Rutter, S. B., Mehta, M., & Westwater, M. L. (2022). On what motivates us: A detailed review of intrinsic v. extrinsic motivation. Psychological Medicine, 52(10), 1801–1816. https://doi.org/10.1017/S0033291722001611.
    58. Muhsin, M. (2023). The relationship between self efficacy, effort, auditor time budget pressure and audit judgment performance in auditors in Indonesia. Devotion: Journal of Research and Community Service, 4(4), 884–895. https://doi.org/10.36418/devotion.v4i4.448.
    59. Mustapha Nazri, S. N. F. S., Mohd Razali, F., Zolkaflil, S., Urus, S. T., & Triani, N. N. A. (2024). Professional skepticism and financial statement fraud detection among Malaysian and Indonesian auditors: A cross-cultural analysis. International Journal of Research and Innovation in Social Science, 8(15), 206–220. https://doi.org/10.47772/IJRISS.2024.815EC0016.
    60. Muterera, J. (2024). The auditor self-efficacy scale: Measuring confidence in technical skills, technological adaptation, and interpersonal communication. Finance & Accounting Research Journal, 6(3), 331–346. https://doi.org/10.51594/farj.v6i3.873.
    61. Muterera, J. (2024). Validation of the auditor’s self-efficacy scale. Journal of Finance and Accounting, 12(1), 43–51. https://doi.org/10.12691/jfa-12-1-3.
    62. Muterera, J., Brettle, J. A., Przednowek, A., & Ashfield, T. (2024). Exploring the Psychological determinants of audit quality: The mediating role of self-efficacy in the well-being-quality relationship. The International Journal of Business Management and Technology, 8(2), 137–151.
    63. Naufal, M. D., & Aisyah, M. N. (2019). The effect of fraud triangle, religiosity, and self efficacy on academic fraud behavior. Kajian Pendidikan Akuntansi Indonesia, 8(7), 1–14.
    64. Niu, G., Yu, L., Fan, G.-Z., & Zhang, D. (2019). Corporate fraud, risk avoidance, and housing investment in China. Emerging Markets Review, 39, 18–33. https://doi.org/10.1016/j.ememar.2019.03.003.
    65. Patall, E. A., Cooper, H., & Robinson, J. C. (2008). The effects of choice on intrinsic motivation and related outcomes: A meta-analysis of research findings. Psychological Bulletin, 134(2), 270–300. https://doi.org/10.1037/0033-2909.134.2.270.
    66. Purnamawati, I. G. A. (2019). Individual perception of ethical behavior and whistleblowing on fraud detection through self-efficacy. Jurnal Keu-angan dan Perbankan, 22(2), 362–372. https://doi.org/10.26905/jkdp.v22i2.1991.
    67. Qi, X., Fu, J., Li, Y., & Xue, L. (2023). Executives with CPA firm career experience and corporate fraud. Finance Research Letters, 58(Part B), 104364. https://doi.org/10.1016/j.frl.2023.104364.
    68. Ramadhany, A. A., Erlina, E., Sadalia, I., & Fachrudin, K. A. (2025). Enhancing fraud detection performance: The interplay of red flag awareness, self-efficacy, and professional skepticism. Journal of Risk and Financial Management, 18(6), 301. https://doi.org/10.3390/jrfm18060301.
    69. Richardson, G., Obaydin, I., & Liu, C. (2022). The effect of accounting fraud on future stock price crash risk. Economic Modelling, 117, 106072. https://doi.org/10.1016/j.econmod.2022.106072.
    70. Ridwan, M., Fiodian, V. Y., Religia, Y., & Hardiana, S. R. (2025). Investigating the effect of intrinsic and extrinsic motivation in shaping digital entrepreneurial intention: The mediating role of self-efficacy. Asia Pacific Journal of Innovation and Entrepreneurship, 19(3), 190–207. https://doi.org/10.1108/APJIE-02-2024-0036.
    71. Rifai, M. H., & Mardijuwono, A.W. (2020). Relationship between auditor integrity and organizational commitment to fraud prevention. Asian Journal of Accounting Research, 5(2), 315–325. https://doi.org/10.1108/AJAR-02-2020-0011.
    72. Rustiarini, N. W., Yuesti, A., & Gama, A. W. S. (2021). Public accounting profession and fraud detection responsibility. Journal of Financial Crime, 28(2), 613–627. https://doi.org/10.1108/JFC-07-2020-0140.
    73. Sanjaya, I. G. N., & Amlayasa, A. B. (2024). The Role of intrinsic motivation in mediating the effect of auditor independence on audit quality in Indonesia. International Journal of Social Science and Human Research, 7(7), 5547–5558. https://doi.org/10.47191/ijsshr/v7-i07-104.
    74. Sargiacomo, M., Everett, J., Ianni, L., & D'Andreamatteo, A. (2024). Auditing for fraud and corruption: A public-interest-based definition and analysis. The British Accounting Review, 56(2), 101355. https://doi.org/10.1016/j.bar.2024.101355.
    75. Soltani, M., Kythreotis, A., & Roshanpoor, A. (2024). The moderate role of national culture and prosperity index on the effectiveness of the fraud triangle to prevent financial statement fraud: A cross-country meta-analysis approach. International Journal of Accounting, Auditing and Perfor-mance Evaluation, 20(3-4), 251–290. https://doi.org/10.1504/IJAAPE.2024.138486.
    76. Soniawan, T. S., Alam, S., Munizu, M., & Toaha, M. (2024). Study of auditor performance determinants: Organizational commitment as moderation (case study of Tangerang city inspectorate). Journal of Infrastructure, Policy and Development. 8(7), 3721. https://doi.org/10.24294/jipd.v8i7.3721.
    77. Su, J. M., Lee, S. C., Tsai, S. B., & Lu, T. L. (2016). A comprehensive survey of the relationship between self-efficacy and performance for the governmental auditors. SpringerPlus, 5(1), 508. https://doi.org/10.1186/s40064-016-2104-x.
    78. Subhan, M., & Suyanto, S. (2023). Mediating role of work stressors between auditor knowledge-sharing activities and job satisfaction in Indonesian small audit firms. Problems and Perspectives in Management, 21(3), 300–315. https://doi.org/10.21511/ppm.21(3).2023.24.
    79. Svanberg, J., Öhman, P., & Neidermeyer, P. E. (2019). Auditor objectivity as a function of auditor negotiation self-efficacy beliefs. Advances in Accounting, 44, 121–131. https://doi.org/10.1016/j.adiac.2018.10.001.
    80. Tetteh, L. A., Agyenim-Boateng, C., Kwarteng, A., Muda, P., & Sunu, P. (2022). Utilizing the social cognitive career theory in understanding students’ choice in selecting auditing as a career: Evidence from Ghana. Journal of Applied Accounting Research, 23(3), 715–737. https://doi.org/10.1108/JAAR-03-2021-0079.
    81. Usman, U. (2024). Optimization of the role of internal auditors in fraud prevention: Local culture as a moderating variable. Society, 12(2), 797–813. https://doi.org/10.33019/society.v12i2.693.
    82. Vanstraelen, A. (2019). Discussion of “how does intrinsic motivation improve auditor judgment in complex audit tasks?”. Contemporary Accounting Research, 36(1), 132–138. https://doi.org/10.1111/1911-3846.12430.
    83. Vitali, S., & Giuliani, M. (2024). Emerging digital technologies and auditing firms: Opportunities and challenges. International Journal of Accounting Information Systems, 53, 100676. https://doi.org/10.1016/j.accinf.2024.100676.
    84. Wahidahwati, W., & Asyik, N. F. (2022). Determinants of auditors ability in fraud detection. Cogent Business & Management, 9(1), 2130165. https://doi.org/10.1080/23311975.2022.2130165.
    85. Westra, E. (2022). Social cognition and theory of mind. In: Mind, Cognition, and Neuroscience (pp. 447–461). Routledge. https://doi.org/10.4324/9781003241898-32.
    86. Zainudin, A. D. P. A., Aswar, K., Lastiningsih, N., Sumardjo, M., & Taufik, T. (2021). Analysis of potential factors influencing audit quality: The moderating effect of time budget pressure. Problems and Perspectives in Management, 19(4), 519–529. https://doi.org/10.21511/ppm.19(4).2021.42.

  • Downloads

  • How to Cite

    Amlayasa, A. A. B., Sanjaya, I. G. N., Pamungkas, I. D., Komaludin, A., & Darma, D. C. (2025). The Function of Intrinsic Motivation in Driving Self-Efficacy for Fraud Detection. International Journal of Accounting and Economics Studies, 12(5), 628-636. https://doi.org/10.14419/mn469x73