Perception of Financial Auditor on Usage of Computer Assisted Audit Techniques

Handoko, Bambang Leo; Ariyanto, Stefanus; Warganegara, Dezie Leonarda

doi:10.1109/iccia.2018.00052

Cited by 20 publications

(27 citation statements)

References 9 publications

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“…This result supports outcome of previous finding on [11] and [20], both said there are no investigative audit technique that is most effective in its application into eight stages of investigation, both theoretically and practically in one of the acts of fraud, namely money laundering. In addition, these results also support [10] which indicates that computer-assisted audit techniques do not affect the auditor's performance which is one of the determining factors in how an audit is carried out, especially investigative audits. Furthermore, these results support the research of [18] which states that although the Local Government Board has implemented internal audit techniques or procedures in the detection and prevention of fraud, its function is less effective due to improper influence by the Chief Executive.…”

Section: A Conclusionsupporting

confidence: 61%

“…If an investigative auditor does not master investigative audit techniques, then the practice of investigative auditing will also be hampered so that the implementation of the investigation will be ineffective. This explains that the technique used by the auditor determines the effectiveness of an investigative audit in revealing fraud that is supported by the results of [10] and [11] which states that the audit technique influences the effectiveness of the investigation audit in disclosing fraud. By looking at these explanations, the hypotheses built are: H1: Audit techniques influence implementation effectiveness of government audit.…”

Section: B Audit Techniquementioning

confidence: 80%

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The Effect of Audit Technique, Auditor Skill and Role of Whistleblower on Effectiveness of Government Audit

Handoko*,

Putriani

2019

IJITEE

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This research sought to analyze how audit technique applied, auditors’ ability owned, and the role of whistleblower affect the effectiveness of investigative audit implementation in fraud disclosure. The technique used for obtaining the data was purposive sampling by distributing and collecting total of 87 questionnaires to the auditors who work at State Development Audit Agency (BPKP) Representative Office of Special Capital Region of Jakarta and Indonesian Supreme Audit Institution (BPK) in Jakarta. Data collected was processed by using statistical software with the method of multiple regression analysis. The result revealed that partially, auditors’ ability and the role of whistleblower have significant effect on effectiveness of investigative audit implementation in fraud disclosure with the auditors’ ability occured to be the most dominant variable. Meanwhile, audit technique has negative effect. Silmutaneously, it was discovered that the three variables have significant influence on effectiveness of investigative audit implementation in fraud disclosure.

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Section: A Conclusionsupporting

confidence: 61%

Section: B Audit Techniquementioning

confidence: 80%

The Effect of Audit Technique, Auditor Skill and Role of Whistleblower on Effectiveness of Government Audit

Handoko*,

Putriani

2019

IJITEE

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“…liquidity The liquidity ratio measures a company's short-term liquidity capability by looking at the size of its current assets relative to its current debt [24] and according to [25] Companies with lower liquidity conditions can motivate management to commit fraudulent financial reporting.…”

Section: E Operation Of Independent Variablesmentioning

confidence: 99%

Effect of Financial Liquidity, Audit Rotation and Audit Tenure on Financial Statement Fraud

Handoko¹,

Armand²,

Marpaung³

et al. 2019

IJEAT

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Cases of financial statement fraud today are increasingly prevalent. Cases of this type of fraud result in material losses that are not insignificant. Many investors and creditors as well as the general public are victims of this type of fraud. Not only in European and US countries, in Indonesia there are also many cases of fraudulent financial statements. Financial statement fraud can occur due to many things. This study aims to analyze the effect of financial liquidity, audit rotation and audit tenure on financial statement fraud. Population determined is a manufacturing company with a food and beverage subsector listed on the Indonesia Stock Exchange period 2013-2018. The sample selection is done by purposive sampling technique, the sample results that meet the criteria are 78 samples. The research method used is multiple linear methods, where the results of the research partially show that the liquidity financial variable does not significantly affect fraudulent financial statements, variable audit rotations significantly influence fraudulent financial statements, and variable audit tenure does not significantly influence financial statement fraud.

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“…Of course, all management wants stable conditions in their business. However, often factors such as overall economic conditions, mismanagement, wrong decision making in business, cause companies to experience pressure [4]. This is what makes management dark-eyed and commit fraud.…”

Section: Introductionmentioning

confidence: 99%

Factors Affecting Fraudulent Statement in Forensic Accounting Perspective

Handoko¹,

Hendra²,

Anandita³

2019

IJITEE

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Nowadays the awareness of loss from fraud has been shifted from blue collared employee theft to white collared management fraudulent statement. Forensic accounting becomes one of the solutions to detect this fraudulent statement. On the basic of our premise, the purpose of research to explore empirical evidence regarding financial statement fraud detection factors with net worth method as control variable. Our independent variables were debt to equity ratio, change in net assets, and return on asset. The research was quantitatively on food and beverage manufacturing companies listed on the Indonesia Stock Exchange. We use financial statement year end audited from 2013-2017. We used purposive sample, when selecting the samples. Total of 55 company reports samples were used in this research. We analyzed the data using statistical multiple linear regression analysis. We used statistical software to do the regression, in order to answer the research questions and test the hypothesis. Fraudulent reporting fraud was examined using proxies Beneish M-score. After the statistical test, this research concludes that financial distress factor proxy Debt to Equity Ratio (DER) has no significant effect on fraud detection. Other factor that is financial stability was proxies by changes in total assets (ACHANGE), and financial targets in the proxy of Return on Assets (ROA) both have significant impact on the detection of financial statement fraud.

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Perception of Financial Auditor on Usage of Computer Assisted Audit Techniques

Cited by 20 publications

References 9 publications

The Effect of Audit Technique, Auditor Skill and Role of Whistleblower on Effectiveness of Government Audit

The Effect of Audit Technique, Auditor Skill and Role of Whistleblower on Effectiveness of Government Audit

Effect of Financial Liquidity, Audit Rotation and Audit Tenure on Financial Statement Fraud

Factors Affecting Fraudulent Statement in Forensic Accounting Perspective

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