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

Indriyani, Safira; Hakim, Luqman

doi:10.24853/jago.1.2.113-120

Cited by 9 publications

(23 citation statements)

References 2 publications

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“…Consistent with the findings ofAnggriawan (2014),Arsendy et al (2017),Biksa & Wiratmaja (2016),Hartan (2016),Herfansis & Rani (2020),Indriyani & Hakim (2021),Larasati & Puspitasari (2019),Natalia & Latrini (2021), andSofie & Nugroho (2019), the research on professional skepticism Where the entire study concludes that when an auditor has a high level of professional…”

supporting

confidence: 65%

“…Natalia and Latrini (2021) discovered that the auditor's ability to detect fraud increases as skepticism increases. Anggriawan (2014), Arsendy et al (2017), Biksa & Wiratmaja (2016), Herfansis & Rani (2020), Indriyani & Hakim (2021), Larasati & Puspitasari (2019), and Sofie & Nugroho (2019) all found that professional skepticism positively affects the auditor's ability to detect. In contrast to the findings of Peuranda et al (2019) and Ranu & Merawati (2017), professional skepticism has no bearing on an auditor's ability to detect fraud.…”

Section: Introductionmentioning

confidence: 99%

“…The auditor's performance will be impacted by time constraints; auditors with limited time will find it difficult to identify irregularities in financial statements and indications of fraud. Research conducted by Anggriawan (2014), Arsendy et al (2017), Indriyani & Hakim (2021), Salsabil (2019), and Sofie & Nugroho (2019 demonstrated that time constraints have a negative impact on the auditor's ability to detect fraud; thus, the greater the auditor's time constraints, the lower his ability to detect fraud. In contrast to the research conducted by Pangestika et al (2014), which concluded that time pressure has no effect on an auditor's ability to detect fraud, the results of this study indicate that time pressure has no effect on the auditor's ability to detect fraud.…”

Section: Introductionmentioning

confidence: 99%

“…),Arsendy et al (2017),Indriyani & Hakim (2021), Salsabil (2019, and danSofie & Nugroho (2019) indicates that time constraints have a negative impact on the auditor's ability to detect fraud. This means that the greater the auditor's time pressure, the lower his fraud detection ability.…”

mentioning

confidence: 99%

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Factors Affecting Auditor's Ability to Detect Fraud

Prameswari¹,

Purwohedi

Respati

2022

JAPA

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This study seeks to investigate the impact of auditor independence, competence, professional skepticism, and time constraints on their ability to detect fraud. This study uses primary data collected from a sample of auditors employed by the East Jakarta-based Public Accounting Firm (KAP) who have obtained permission from the Ministry of Finance and are listed on the official website of the Financial Professional Development Center, Secretariat General Ministry of Finance as of November 2021. 52 respondents were selected using a convenience sampling method for this study. In this study, hypotheses were tested using multiple regression models and SPSS 25. The results indicate that: 1) Independence has a positive impact on the auditor's ability to detect fraud; 2) Competence has no impact on the auditor's ability to detect fraud; 3) Professional skepticism has a positive impact on the auditor's ability to detect fraud; and 4) Time pressure has no impact on the auditor's ability to detect fraud.

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supporting

confidence: 65%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

mentioning

confidence: 99%

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Factors Affecting Auditor's Ability to Detect Fraud

Prameswari¹,

Purwohedi

Respati

2022

JAPA

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“…Likewise Priyadi et al (2020 ) , Susanto et al ( 2019 ) , Handoyo & Wardani (2020 ), Sihombing et al ( 2019) , Widiyanto, (2022 concluded the same thing. Research from Indriyani & Hakim (2021)) states that auditor experience and auditor professionalism have a positive effect on the auditor's ability to detect fraud. The same results were also produced by the research of Ambalika & Dwijaputri (2018)), Amsari & Rasibo (2017)).…”

Section: Introductionmentioning

confidence: 99%

Corruption Disclosure: Can Evidence Competence Intervene In The Impact Of Forensic Auditor Professionalism And Expertise?

Reschiwati

Nasrullah²,

Amrizal³

2022

JRAK

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This study aims to examine the effect of the professionalism and expertise of forensic auditors on corruption disclosure with evidence competence as an intervening variable. Respondents in this study were forensic auditors at the Main Examiner of State Finance I BPK RI and the Deputy for Investigation at the DKI Jakarta Province BPKP Representative. The sample selection used the convenience method . The research instrument is a questionnaire. The number of answers that can be processed is as much as 80 respondents. The data analysis method was Partial Least Square. The results of the study show that the professionalism and expertise of the forensic auditor influences both the competence of evidence and the disclosure of corruption. Evidence competency influences disclosure of corruption and is proven to be able to intervene both the professional influence of the forensic auditor and the influence of the forensic auditor's expertise on corruption disclosure. This study has implications that the forensic auditor in carrying out audit procedures cannot be separated from the professionalism and expertise possessed. The auditor must produce competent audit evidence to give investigators confidence about witness testimony, expert testimony, letters, instructions, and defendant statements.

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Electronic Audit (E-Audit), Audit Judgement, Corruption Detection and Audit Quality: BPK RI

Hakim,

Pardomuan,

Tantri

2023

ijhcm

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Research aims: This research is based on the phenomenon that occurred related to the existence of several limitations faced by the Supreme Audit Agency of the Republic of Indonesia in carrying out audits of financial statements in public sector entities. This condition risks affecting audit quality, resulting in the emergence of information gaps between BPK RI, the public and related stakeholders. The purpose of this study was to examine and analyze whether the effect of each independent variable (X1, X2 and X3), including electronic audit (e-audit), audit judgment and the detection of corruption affecting audit quality as the dependent variable (Y ). Design/Methodology/Approach: The research method used is a quantitative method. This study examines the effect of e-audit, audit judgment and corruption detection on audit quality. This study uses primary and secondary data with a research instrument in the form of a questionnaire. The object of this study is the IB Auditorate as a work unit equivalent to echelon II under the Main Auditorate of State Finance I at the Head Office of the Supreme Audit Agency of the Republic of Indonesia. The number of respondents in this study were 40 auditors/examiners in the IB Auditorate. The type of analysis in this study was statistical descriptive analysis. The statistical analysis tools used are the SPSS and Eviews applications. Research findings: The results of the empirical study revealed that each of the independent variables (X1, X2, and X3), including e-audit, audit judgment and detection of corruption, had a positive and significant effect on audit quality as the dependent variable (Y). Theoretical contribution/Originality: Future research is needed to develop with other indicators besides the quality of electronic audit (e-audit), audit judgement, corruption detection and audit quality.

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

Cited by 9 publications

References 2 publications

Factors Affecting Auditor's Ability to Detect Fraud

Factors Affecting Auditor's Ability to Detect Fraud

Corruption Disclosure: Can Evidence Competence Intervene In The Impact Of Forensic Auditor Professionalism And Expertise?

Electronic Audit (E-Audit), Audit Judgement, Corruption Detection and Audit Quality: BPK RI

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