Auditor’s Ability in Detecting Fraud

  • Khomsiyah Khomsiyah
  • Jetri Wilson
  • Susi Dwi Mulyani
Palabras clave: professional scepticism, communication skill, Computer Assis- ted Auditing Techniques (CAATs), fraud detection

Resumen

The purpose of this study is to examine the ability of auditor to detect fraud. The variables of professional scepticism, communication skill, Computer Assisted Auditing Techniques (CAATs), and certification of forensic auditor predicted influence on the auditor’s ability to detect fraud. The study used primary data obtained using questionnaire instrument. The sample used in the study was 160 respondents who were the auditors of the auditor board (BPK). Multiple linear regression analysis used to test the effect of indepen- dence variables on the auditor’s ability to detect fraud. The study results confirmed that professional scepticism, communication skill, Computer Assisted Audit Techniques (CAATs), and forensic auditor certification have positive effect on auditor’s ability to detect fraud. The implications of this study are to strengthen the importance of professional scepticism, communication skill, Computer Assisted Auditing Techniques (CAATs), and forensic auditor certification for auditors in fraud detection efforts.

Biografía del autor/a

Khomsiyah Khomsiyah
Trisakti University, Jl. Kyai Tapa, 11440, Jakarta, Indonesia
Jetri Wilson
The Audit Board of The Republic Indonesia, Jl. Gatot Subroto, Jakarta, Indonesia
Susi Dwi Mulyani
Trisakti University, Jl. Kyai Tapa, 11440, Jakarta, Indonesia

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Davis, Charles, Ramona F., Suzanne O., 2010. Characteristics and Skills of the Forensic Accountant. Sacramento: AICPA

Dewi, I. G. A. A., dan I. Badera. 2015. Teknik Audit Berbantuan Komputer Sebagai Prediktor Kualitas Audit. E-Jurnal Akuntansi 12.1, 20-34

Enofe, A.O., O. R. Agbonkpolor, O. J. Edebiri. 2015. Forensic Accounting and Financial Fraud. International Journal of Multidisciplinary Research and Development. Volume: 2, Issue: 10, 305-312. www.allsubjectjournal.com/download/1393/36.pdf (diakses 23 April 2017) Fullerton, Rosemary R., dan Cindy D., 2014. The Effect of Professional Skep- ticism on ohe Fraud Detection Skills of Internal Auditors. Utah State Universi- ty. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=617062 (diakses 26 April 2017)

Glover, Steven M. dan Douglas F. Prawitt, 2014a. Enhancing Auditor Profes- sional Skepticism: The Professional Skepticism Continuum. Current Issues in Auditing Volume 8, Issue 2. https://www.researchgate.net/publication/273180146 (diakses 26 April 2017)

b. Enhancing Auditor Professional Skepticism. Brigham Young Universi- ty. https://www.iaasb.org/system/files/meetings/files/20150615- iaasb-agenda_item_10-b-gloverprawitt_enhancing_auditor_professional_ske pticism-final. Pdf (access 25 April 2017)

Harris, Joseph. 2015. Data Analysis and Reliability in Predicting Fraud. Foren- sics Journal - A Scholarly Review. Vol. 6. Stevenson University. http://www.stevenson.edu/graduate-professional- studies/publications/forensics/documents/forensic-journal-2015.pdf (access 25 April 2017)

____. 2013. Standar Audit (SA 240): Tanggung Jawab Auditor Terkait Dengan Kecurangan dalam Suatu Audit atas Laporan Keuangan. Jakarta: Salemba Empat

Idawati dan Gunawan, 2015. Effect of Competence, Independence, and Professional Skepticism Against Ability to Detect Fraud Action in Audit Assignment (Survey on Public Accounting Firm Registered in IICPA) Ittonen, Kim, 2010. A Theoretical Examination of the Role of Auditing and the Relevance of Audit Reports. VAASA. http://www.uva.fi/materiaali/pdf/isbn_978-952-476-298-4.pdf (access 23 April 2017)

Kartikarini, N. dan Sugiarto, 2016. Pengaruh Gender, Keahlian, dan Skeptisis- me Profesional terhadap Kemampuan Auditor Mendeteksi Kecurangan (Studi pada Badan Pemeriksa Keuangan Republik Indonesia). Simposium Nasional Akuntansi XIX, Lampung

Kementerian Tenaga dan Transmigrasi Republik Indonesia, 2009. Standar Kompetensi Kerja Nasional Indonesia Bidang Audit Forensik. http:// http://jdih.kemnaker.go.id/data_puu/SKKNI%202009-046.pdf (diakses 25 April 2017)

Kim, Hyo-Jeong, Amr Kotb, Mohamed K. E., 2016. The Use of Generalized Audit Software by Egyptian External Auditors. Journal of Applied Accounting Research Vol. 17 No. 4, pp. 456-478. www.emeraldinsight.com/0967- 5426.htm (diakses 25 April 2017)

Laboratorium Ilmu Ekonomi UGM, 2015. Korupsi Struktural: Analisis Data- base Korupsi Versi 4 (2001-2015). http://cegahkorupsi.wg.ugm.ac.id/publikasi- /Database%20Korupsi%20V%204-5April16_RP_VR_THP.pdf (access 23 April 2017)

Leonard, Michele, 2014. The Impact of Fraud Education on Fraud Detection. http://www.albany.edu/honorscollege/files/Leonard_Thesis.docx (access 25 April 2017)

Love, Vincent J., 2012. Auditors’ Responsibility for Detecting Fraud. The CPA Journal. http://www.vjlconsulting.com/wp- content/uploads/2014/03/Auditors-Responsibility-for-Detecting-Fraud-3.pdf (access 25 April 2017)

Minaryanti, Annisa A. dan M. Ridwan, 2015. Tanggung Jawab Pendeteksian Kecurangan sebagai Pencegahan Kegagalan Audit (Studi pada Kantor Akun- tan Publik di Jakarta). Trikonomika, Volume 14, No. 1 Hal. 57-66. https://www.researchgate.net/publication/290436827 (access 25 April 2017) Paino, Halil, Fazlida M. R., Faizan A. J., 2015. The Influence of External Auditor’s Working Style, Communication Barriers and Enterprise Risk Mana- gement toward Reliance on Internal Auditor’s Work. Procedia Economics and Finance 28 (2015) 151 – 155. http://www.sciencedirect.com/science/article/pii/S2212567115010941 (access 24 April 2017)

Pramana, Chandra P., Gugus I. dan Nurkholis, 2016. The Influence of Profes- sional Skepticism, Experience and Auditors Independence on The Ability to Detect Fraud. Imperial Journal of Interdisciplinary Research (IJIR) Vol-2, Issue-11

Priantara, Diaz, 2013. Fraud Auditing dan Investigation. Jakarta: Mitra Wacana Media

Robbins, Stephen P. dan, Timothy A. Judge, 2015. Organizational Behavior, Sixteenth Edition. Essex: Pearson Education Limited

Silverstone, H., M. Sheetz, S. Pedneault, F. Rudewicz, 2012. Forensic Accoun- ting and Fraud Investigation for Non-Experts, Third Edition. New Jersey: John Wiley & Sons

Transparency International, 2017. Corruption Perceptions Index 2016. http://www.transparency.org/cpi2016 (access 23 April 2017)

Transperency International Indonesia, 2017. Global Corruption Barometer 2017. http://www.ti.or.id/media/documents/2017/03/07/p/r/presentasi_gcb_2017_in donesia_.pdf (access 24 April 2017)

Tuanakotta, Theodorus M., 2010. Akuntansi Forensik dan Audit Investigatif. Jakarta: Salemba Empat

Veronica, Sylvia dan Bayu Tenoyo, 2016. Fraud Awareness Survey of Private Sector in Indonesia. Journal of Financial Crime Vol. 22 No. 3, pp. 329-346. http://www.emeraldinsight.com/1359-0790.htm (access 24 April 2017)

Yanti, Harti B., Hasnawati, Christina D. A., 2016. Technical, Moral Competen- cies and Communication Skills for Sustainability of Accounting Profession. OIDA International Journal of Sustainable Development, Ontario International Development Agency, Canada. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2911838 (access 23 April 2017)

Publicado
2019-08-13