Determinan Kemampuan Auditor dalam Mendeteksi Kecurangan

Suryanto, Rudy; Indriyani, Yosita; Sofyani, Hafiez

doi:10.18196/jai.18163

Cited by 15 publications

(27 citation statements)

References 9 publications

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“…The result showed that H3 was accepted. This was in line with research conducted by Hammersley (2011), Yakubu (2017, Soenanto & Pesudo (2020), Suryanto, et al, (2017 and Anggriawan (2014) which showed that auditor experience had a positive effect on fraud detection. Auditor experience is an opportunity for auditors to gain knowledge about fraud (Hammersley, 2011) and also affects the level of expertise they have.…”

Section: The Effect Of Auditor Experience On Fraud Detectionsupporting

confidence: 90%

“…Auditors with longer experience in managerial or supervisory capacities tend to detect fraud faster because the more audit experience someone has, the higher the possibility for one to face the cases of fraud, and therefore the greater the chance of finding fraud (Yakubu, 2017). The research of Soenanto & Pesudo (2020), Suryanto, et al, (2017 and Anggriawan (2014) also showed the effect of experience on the ability of auditors to detect fraud. Cognitive dissonance theory explains that when cognitive dissonance occurs, the auditor will experience psychological discomfort due to conflicts between individual cognitive elements.…”

Section: Auditor Independencementioning

confidence: 99%

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Auditors’ professional skepticism and fraud detection

Agustina

Nurkholis

Rusydi

2021

IJRBS

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This study aims to examine the effect of competence, independence, experience, and audit time pressure on fraud detection by using the mediation of professional skepticism in the context of internal auditors for the public sector. The research data were obtained through a survey questionnaire on 173 auditors of the Inspectorate General of the Ministry of Education and Culture. The analysis technique in this study used Partial Least Square (PLS). The results showed that competence, independence and audit time pressure had no effect on the ability to detect fraud. Meanwhile, the auditor's experience and professional skepticism had a positive effect on fraud detection. The application of professional skepticism was proven as a mediating variable in the effect of competence, independence, experience and audit time pressure on fraud detection. Auditors’ competence, independence, and experience had a positive effect on professional skepticism and audit time pressure had a negative effect on professional skepticism. The results of this study provide an input that the importance of applying professional skepticism could improve fraud detection.

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Section: The Effect Of Auditor Experience On Fraud Detectionsupporting

confidence: 90%

Section: Auditor Independencementioning

confidence: 99%

Auditors’ professional skepticism and fraud detection

Agustina

Nurkholis

Rusydi

2021

IJRBS

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“…Pengalaman audit (X 1 ) diukur dengan lama bekerja sebagai auditor, banyak penugasan yang diselesaikan dan jenis perusahaan yang diaudit dalam satu tahun, keterampilan menjalankan suatu pekerjaan, dan luasnya pengetahuan tentang dunia auditing (Anggriawan, 2014). Skeptisme professional (X 2 ) diukur dengan sikap kehati-hatian atau waspada, penilaian kritis terhadap bukti, pencarian informasi tambahan, mengindikasi kemungkinan kesalahan penyajian, dan tidak mudah percaya (Suryanto et al, 2017;Sofie & Nugroho, 2018;dan IAI KAP, 2014). Time pressure sebagai (X 3 ) diukur dengan keterbatasan waktu penugasan, penyelesaian tugas, intensi waktu selama penugasan, fokus tugas dalam keterbatasan waktu, dan mengkomunikasian anggaran waktu (Yuara et al, 2018).…”

Section: Operasional Dan Pengukuran Variabel Penelitianunclassified

Pengaruh Pengalaman Audit, Skeptisme Profesional Dan Time Pressure Terhadap Kemampuan Auditor Mendeteksi Fraud

Indriyani

Hakim

2021

JAGo

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The research purposes to obtain and understand the empirical evidence about audit experience, auditor’s professional scepticism and time pressure toward auditor’s ability to detect fraud. The research method used was quantitative by using primary data questionnaires to the Public Accounting Firm in Center Jakarta. Sample taking method on this research is using simple random sampling. The result showed that audit experience and auditor’s professional scepticism have positive and significant effect on auditor’s ability to detect fraud, time pressure has negative and significant effect on auditor’s ability to detect fraud.

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“…Tindakan manajemen untuk mengidentifikasi dan menganalisis risiko-risiko yang relevan dengan penyusunan laporan keuangan. Penilaian risiko diatur dalam ISA 315 yang meliputi: 1) risiko bisnis yang relevan dengan tujuan pelaporan keuangan; 2) estimasi berapa signifikannya risiko; 3) besarnya potensi terjadinya resiko; dan 4) tindakan untuk menangani risiko (Tuanakota,2013) dalam (Suryanto, Indriyani, & Sofyani, 2017).…”

Section: Kerangka Pengendalian Cosounclassified

Kerangka Pengendalian Intern Model Comitee on Sponsoring Organization (Coso): Implementasi Dalam Penyaluran Pembiayaan Pada Koperasi Syariah Baitul Muttaqin Kota Bandung

Suarsa

2020

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Perkembangan ekonomi yang mengalami tren penurunan berdampak pada pelaku bisnis yang mengakibatkan berkurangnya daya beli serta berimbas pada koperasi. Banyak anggota koperasi yang tidak mampu membayar kewajibannya sehingga terjadi pembiayaan bermasalah. Pengendalian diperlukan untuk meminimalkan pembiyaan bermasalah.Tujuan penelitian ini untuk mengetahui bagaimana Kerangka Pengendalian Comitee On Sponsoring Organization (COSO) dalam mengendalikan prosedur pemberian pembiyaan implementasi penerapan pada Koperasi Syariah Baitul Muttaqin Bandung sehingga akan meningkatkan kualitas pembiayaan.Penelitian ini merupakan penelitian kualitatif dengan menggunakan tiga metode pengumpulan data yaitu: partisipasi, observasi dan wawancara. Pengolahan data mengacu pada studi pustaka yang kemudian dianalisis dengan menggunakan analisis deskriptif dan menganalisis keseuaian antara kriteria dan praktik implementasi sistem pengendalian internal dengan menggunakan triangulasi.Hasil penelitian ini menunjukkan bahwa pengendalian internal Koperasi Syariahh Baitul Muttaqin sudah menerapkan kerangka pengendalian Comittee On Spronsoring Organization walaupun masih ada kekurangan. Efektifitas penerapan ini dapat dibuktikan dengan tingkat resiko pembiayaan bermasalah yang rendah, yakni dibawah 5%.

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Determinan Kemampuan Auditor dalam Mendeteksi Kecurangan

Cited by 15 publications

References 9 publications

Auditors’ professional skepticism and fraud detection

Auditors’ professional skepticism and fraud detection

Pengaruh Pengalaman Audit, Skeptisme Profesional Dan Time Pressure Terhadap Kemampuan Auditor Mendeteksi Fraud

Kerangka Pengendalian Intern Model Comitee on Sponsoring Organization (Coso): Implementasi Dalam Penyaluran Pembiayaan Pada Koperasi Syariah Baitul Muttaqin Kota Bandung

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