Pengaruh Skeptisme Profesional Dan Pengalaman Auditor Terhadap Kemampuan Auditor Eksternal Dalam Mendeteksi Kecurangan (Survei Pada Auditor BPK Ri Perwakilan Sulawesi Utara)

Abstract

External auditor is an independent and competent person who can examine financial statements and be responsible for the opinions given. This research aims to examine the effect of professional skepticism and auditor’s experience on fraud detection ability of external auditor. The sample in this research are all auditors who work in Badan Pemeriksa Keuangan (BPK) Republik Indonesia (The Indonesia’s Supreme Audit Institution) Reprensentative of North Sulawesi Province. The data of this research is using primary data. The data was collected by distributing questionnaires directly to auditors of BPK RI Representative of North Sulawesi Province. This research is using the multiple linear regression analsys with SPSS 23. The result indicate that: 1) Professional Skepticism has positive effect towards Fraud Detection Ability of External Auditor. 2) Auditor’s Experience has positive effect towards Fraud Detection Ability of External Auditor. 3) Professional Skepticism and Auditor’s Experience simultaneously have positive effect towards Fraud Detection Ability of External Auditor. Keywords: Professional Skepticism, Auditor’s experience, Fraud Detection Ability of External Auditor

Red Flag And Auditor Experience Toward Criminal Detection Trough Profesional Skepticism

“…The auditor's experience will have an impact on the existence of a better understanding so that the auditor can provide a logical explanation for the misstatement of financial statements; classify errors based on audit objectives and the underlying accounting structure (Agoes, 2012). Research (Rahmawati and Usman, 2014;Adnyani et al, 2014;Muchlis, 2015;Biksa and Wiratmaja, 2016;Arsendy, 2017;Yusrianti, 2015;Suryanto et al, 2017;Putra, 2017;Mokoagouw et al, 2018) found that auditor work experience had a significant positive impact on fraud detection.…”

“…The process of examining client financial statements is done by evaluating audit evidence, conducting critical assessments of the validity of audit evidence, questioning and critically evaluating audit evidence so that the information obtained can be useful in detecting fraud. Research (Simanjuntak, 2012;Anggriawan, 2014;Ulfa et al, 2015;Wiguna, 2015;Trinanda, 2016;Biksa & Wiratmaja, 2016;Mokoagouw et al, 2018) found that professional skepticism had a significant impact on fraud detection. Research (Suryanto et al, 2017) found that professional skepticism did not have a significant effect on the auditor's ability to detect fraud.…”

Moderasi Manacika Parisudha terhadap Pengaruh Skeptisme Profesional pada Deteksi Kecurangan

“…Hasil-hasil riset terdahulu terkait pengaruh skeptisme profesional auditor terhadap kemampuan auditor dalam mendeteksi kecurangan masih menunjukan adanya gap penelitian. Hasil riset Hartan & Waluyo, (2016), Rahmayani et al, (2014), Biksa & Wiratmaja, (2016 serta (Mokoagouw et al, 2018), menyatakan bahwa, skeptisme professional berpengaruh positif terhadap kemampuan deteksi kecurangan. Hasil riset berbeda ditunjukan oleh penelitian Lovita, (2016), Rachman, (2017) dan Ranu & Merawati, (2017) yang menyatakan bahwa skeptisme professional audit tidak berpengaruh terhadap kemampuan auditor dalam mendeteksi kecurangan.…”

“…Pengaruh positif skeptisme terhadap deteksi kecurangan terlihat dari beberapa hasil-hasil riset terdahulu antara lain riset Hartan & Waluyo, (2016) menemukan bahwa skeptisme berpengaruh positif terhadap deteksi kecurangan. Hasil riset ini juga didukung Rahmayani et al, (2014), Biksa & Wiratmaja, (2016 serta (Mokoagouw et al, 2018) (Indrayani et al, 2014).…”

“…Ini berarti semakin tinggi sikap skeptis seorang auditor di hotel berbintang 3 di Kabupaten Badung Selatan maka akan semakin tinggi pula kemampuan auditor tersebut dalam mendeteksi kecurangan. Hasil penelitian ini sekaligus mengonfrimasi hasil-hasil riset terdahulu yang melihat pengaruh positif skeptisme terhadap deteksi kecurangan antara lain riset Rahmayani et al, (2014), Hartan & Waluyo, (2016), Biksa & Wiratmaja, ( 2016) serta (Mokoagouw et al, 2018), yang menyatakan bahwa, skeptisme professional berpengaruh positif terhadap kemampuan deteksi kecurangan.…”