Analisis Pendeteksian Kecurangan Pada Laporan Keuangan

Abstract

The accounting profession is often associated with cases of financial statement fraud. The purpose of this study is to examine the effect of professional ethics, auditor experience, auditor professional skepticism on the detection of auditor fraud. The research method uses associative surveys with quantitative data and Likert scale. The research subjects used auditors from the Public Accounting Firm (KAP) in the Central Jakarta and South Jakarta areas as the population using the simple random sampling method. Unit samples were obtained by 92 respondents from 30 KAP. The analysis technique uses multiple linear regression with SPSS 22. The results of the study prove that professional ethics, auditor experience, and skepticism from auditor professionals have a large impact on detecting fraud in the preparation of financial statements. Future studies can increase the number of samples and add other independent variables that have an effect on the auditor when he sees manipulation in the financial statements.

Causality of Fraud Detection

“…Auditors who behave ethically will have integrity and objectivity in carrying out their duties to detect fraudulent financial statements of their clients. The results of this study support research (Harahap and Putri, 2018;Idawati, 2020), which found that the application of a code of ethics affects the detection of fraud. The basic principles of professional ethics in the auditor's code of ethics will help the auditor detect fraud so that the auditor will be able to produce quality work according to the requirements of the public accounting professional standards.…”

“…According to research by (Harahap and Putri, 2018) and (Idawati, 2020), implementing a code of ethics has an impact on fraud detection. Auditors will be able to detect fraud using the basic principles of professional ethics outlined in the auditor's code of ethics.…”

“…Researchers make decisions based on references from previous research (Idawati, 2020). Professional ethics and experience are put to the test against fraud detection in this equation.…”

“…The difference is that this study includes two additional variables: independence and workload. Another distinction is the sample used in this study, which is the auditor KAP Makassar City, as opposed to the research (Idawati, 2020), which uses KAP samples in Central and South Jakarta. An explanation of the framework is outlined in the hypothesis below.…”

Detection of Financial Statement Fraud on Property and Real Estate Companies Listed on IDX

“…In addition, fraudulent financial reporting can reduce public confidence in the reliability and accuracy of financial reporting to assess the company in the future and make decisions (Bhavani & Amposah, 2017). This problem can also form a wrong judgment by the public and can eliminate public trust in auditors (Idawati, 2020). The number of accounting scandals that occur is an important reason to analyze financial statements to minimize fraud so that it can be detected more quickly before causing greater losses.…”