Tanggung Jawab Pendeteksian Kecurangan sebagai Pencegahan Kegagalan Audit (Studi pada Kantor Akuntan Publik di Jakarta)

Abstract

This study aims to determine how the impact of fraud detection responsibility to the prevention of audit failure are. The object of this study includes responsibility of fraud detection as an independent variable whose influence the dependent variable (dependent), called the audit failure prevention. Method used in this study is the Correlative relationship research method, alongside the clausal relation as the type of relation between variable studied in this study. These variables were analyzing using the descriptive statistics and regression to test the hypothesis. The data collected obtained through questionnaires and auditors as respondents at Accounting Firm in Jakarta. After obtaining data, results tended to show that responsibility for fraud detection have significant effect on the audit failure prevention.

Pengaruh Brainstorming Dan Fraud Risk Terhadap Deteksi Potensi Kecurangan Oleh Auditor

“…Namun, faktor yang lebih dominan mempengaruhi adalah faktor internal, yaitu faktor yang berasal dari dalam auditor, seperti professional skeptisisme dan pengalaman auditor, oleh karena itu kecurangan yang tidak dapat dideteksi di proses audit merupakan bentuk gambaran kelemahan kemampuan auditor dalam mendeteksi kecurangan dan menggambarkan peningkatan jumlah mode yang dilakukan oleh penipu untuk menyembunyikan penipuan. Ini akan berdampak pada munculnya kerugian besar bagi perusahaan secara procedural cacat dalam proses penyajian laporan keuangan (Jefri & Mediaty, 2014) Kemampuan auditor untuk mendeteksi kecurangan sangat tergantung pada tingkat pengalaman dan pengetahuan yang dimilikinya (Minaryanti & Ridwan, 2015). Tanggung jawab yang di pegang oleh auditor untuk mendeteksi penipuan yang terjadi akan menimbulkan peringatan dan sikap kritis terhadap pengumpulan dan evaluasi bukti yang disajikan oleh manajemen perusahaan.…”

Red Flag And Auditor Experience Toward Criminal Detection Trough Profesional Skepticism

“…Various fraud cases will even become serious attention if most fraud incidents are revealed after the financial statements are audited (Hussin and Iskandar, 2013). (Minaryanti, 2015) explained that the profession of public accounting as a professional job must be accountable to clients and all stakeholders. Referring to the case of financial reporting manipulation, (Suryanto et al, 2017) stated that such a thing can not only occur because of the bad cooperation between auditors and auditing, but also because of the failure of auditors to detect fraud.…”

“…The auditor has the responsibility to avoid audit failure due to the inability of the auditor to detect fraud that occurred. The auditor's ability to detect fraud is highly dependent on the level of experience and knowledge he has (Minaryanti, 2015). The responsibility held by the auditor to detect fraud that occurs will raise a cautious and critical attitude towards the collection and evaluation of the evidence presented by the management of the company.…”

The Role of Emotional Intelligence in Moderating the Relationship of Self Efficacy and Professional Skepticism towards the Auditor's Responsibility in Detecting Fraud

“…Kartini (2012) suggests that fraud that occurs in government agencies or in private organizations is often carried out for the benefit of the agency or organization even for their own interests. Based on the case above, it is very important for an auditor to have the ability to detect fraud as a form of responsibility in an effort to prevent audit failures (Minaryanti, 2015).…”