Red Flag And Auditor Experience Toward Criminal Detection Trough Profesional Skepticism

Abstract

This research was conducted to examine the influence of red flags variables, auditor work experience and professional auditor skepticism on fraud detection. The test is to seek the influence of red flags variables and work experience on professional auditor skepticism. And the test of the red flag variables and auditor work experience on fraud detection through professional auditor skepticism. The number of samples used was 40 people from 8 Public Accountant offices in Makassar City using the census method. Data collection research uses questionnaires in the form of questionnaires. The data analysis technique used is the Partial Least Square (PLS) Method. The results showed that the red flags and professional skepticism had a positive and significant influence on fraud detection, while the auditor's work experience had a positive but not significant influence on fraud detection. Red flag and auditor work experience have a positive and significant influence on professional skepticism. Professional skepticism is able to mediate the significant influence between red flags and auditor work experience on fraud detection.

Can Personality Type Moderate the Effect of Auditor Experience and Time Pressure on Professional Skepticism?

“…This attitude is also highlighted by regulators because this skeptical professional attitude should be commonplace, even the international auditing and assurance standards board (IAASB) states that professional skepticism has become the DNA of the Auditor itself (IAASB, 2018), therefore this professional skepticism has become commonplace and is mandated to be carried out even though many factors minimize this attitude, such as how auditors who are considered experienced are able to use the time given to produce quality work that is relatively tight and the willingness of the auditors themselves to criticize every finding. This is also evidenced in research that has been conducted by Amin, et.al. (2019) and Faradina (2016) that the two studies have contradictory results regarding the effect of auditor experience on professional skepticism, as well as research conducted by Anggoro (2015) and Yunita and Gunita (2019) have contradictory results regarding the effect of time pressure on professional skepticism and research conducted by Farooque and Suyono (2019) and Khan and Harding (2017) have contradictory results on the effect of personality type on professional skepticism.…”

Skeptisme Profesional dan Sustainable Development Goals: Upaya Auditor Internal dalam Mencegah Fraud

“…Menurut Anwar et al (2023) Pendeteksian fraud harus ditekankan pada ketegasan sikap yakni skeptisme profesional. Hal tersebut mengharuskan auditor tidak hanya menerima penjelasan dari auditee, namun juga mengajukan pertanyaan agar mendapatkan bukti dan konfirmasi dari suatu objek audit (Rahim et al 2019). Menurut Rinaldy dan Amin (2023) kecurangan dalam perusahaan biasanya berupa penyimpangan penyajian laporan keuangan, sehingga informasi yang disajikan mengandung penafsiran yang sesat.…”

Work Experience, Obedience Pressure and Task Complexity on Audit Judgment

“…Audit judgment is a judgment that affects the documentation of evidence and opinion decisions made by the auditor (Rahim et al, 2019). In making this judgment, the auditor is aware that accountability is an essential factor because the assessment will be reviewed and questioned.…”