scholarly journals THE APPLICATION OF PROFESSIONAL SKEPTICISM IN FRAUD DETECTION (A Case Study at BPKP Representative of Central Java Province)

2018 ◽  
Vol 2 (2) ◽  
pp. 175
Author(s):  
Sarina Gabryela Aprilyanti Butar Butar
Keyword(s):  
Sampling Method ◽  
Supervisory Board ◽  
Fraud Detection ◽  
Professional Skepticism ◽  
Internal Auditors ◽  
Self Confidence ◽  
Central Java ◽  
Functional Position ◽  
Central Java Province

The purpose of this research is to describe the application of professional skepticism on government internal auditors of the Financial and Development Supervisory Board (BPKP) Representative of Central Java Province in detecting fraud. The application of professional skepticism will be understood based on the characters of attitude, as stated by Hurtt (2010), consisting of questioning mind, suspension on judgment, search for knowledge, interpersonal understanding, self-confidence, and selfdetermination.This research is conducted using qualitative approach and refers to theoretical proposition. The data was collected by interviewing forensic auditors at each of functional position. The interviewees were determined by using purposive sampling method. They were forensic auditors who had ever been sued for audit report. The result shows that the forensic auditors of BPKP Representative of Central Java have already had proper comprehension about professional skepticism in fraud detection. The forensic auditors of BPKP Representative of Central Java have also applied professional skepticism in detecting fraud.

scholarly journals Penerapan Skeptisisme Profesional Auditor Internal Pemerintah dalam Mendeteksi Kecurangan (Studi Kasus pada Auditor Perwakilan BPKP Provinsi Jawa Tengah)

2017 ◽  
Vol 20 (1) ◽  
pp. 169 ◽  
Author(s):  
Sarina Gabryela Aprilyanti Butar Butar ◽  
Halim Dedy Perdana
Keyword(s):  
Sampling Method ◽  
Fraud Detection ◽  
Self Determination ◽  
Audit Report ◽  
Professional Skepticism ◽  
Purposive Sampling ◽  
Self Confidence ◽  
Central Java ◽  
Representative Office ◽  
Functional Position

<em>The purpose of this research is to describe the implementation of government internal auditor’s professional skepticism in fraud detection. The implementation of professional skepticism will be based on the characters stated by Hurtt et al., (2010): questioning mind</em>, <em>suspension on judgment</em>, <em>search for knowledge</em>, <em>interpesonal understanding</em>, <em>self-confidence</em>, and <em>self-determination</em>. <em>This is a qualitative research referring to theoretical proposition. </em><em>The data was collected by interviewing forensic auditors at each of functional position. The interviewees were determined by using purposive sampling method. They are forensic auditors claimed due to audit report. The result showed that forensic auditors in Representative Office of BPKP in Central Java implement professional skepticism in fraud detection. Auditor hold responsible of audit report proved by five of six claims received are rejected and one claim is still in litigation.</em><br /><p align="center"><strong>Abstrak</strong></p><p align="center"><strong> </strong></p>Penelitian ini bertujuan untuk mendeskripsikan penerapan skeptisisme profesional auditor internal pemerintah di Perwakilan BPKP Provinsi Jawa Tengah dalam mendeteksi kecurangan. Penerapan skeptisisme profesional akan dipahami berdasarkan karakteristik sikap yang membentuknya sebagaimana dinyatakan oleh Hurtt et al., (2010) antara lain questioning mind, suspension on judgment, search for knowledge, interpesonal understanding, self-confidence, dan self-determination. Penelitian menggunakan pendekatan kualitatif dan mengacu pada proposisi teori. Pengumpulan data dilakukan dengan teknik wawancara kepada auditor investigasi dari setiap jabatan fungsional tim audit. Responden wawancara ditentukan dengan teknik purposive sampling yaitu auditor investigasi yang pernah menerima gugatan terkait hasil audit. Hasil penelitian menunjukkan bahwa auditor investigasi Perwakilan BPKP Provinsi Jawa Tengah menerapkan skeptisisme profesional dalam mendeteksi kecurangan. Auditor mampu mempertanggungjawabkan kebenaran laporan hasil auditnya dengan ditolaknya lima gugatan dari enam gugatan yang diterima Perwakilan BPKP Provinsi Jawa Tengah. Sedangkan satu gugatan masih dalam proses pengadilan.

scholarly journals Auditor’s Professional Skepticism: An Empirical Study At Public Accounting Firm in Central Java Province

2021 ◽  
Vol 25 (1) ◽  
pp. 85
Author(s):  
Ardiani Ika Sulistyawati, Aprih Santoso
Keyword(s):  
Sampling Method ◽  
Sampling Technique ◽  
Legal Certainty ◽  
Analysis Method ◽  
Public Accounting ◽  
Professional Skepticism ◽  
Accounting Firm ◽  
Central Java ◽  
Pls Analysis ◽  
Central Java Province

This study examines and analyzes the effect of experience, expertise, audit situation, ethics, and legal certainty on auditors' professional skepticism. The sample of this research is auditors who work at a public accounting firm in Central Java Province. Samples were taken using the non-probability sampling method, using the purposive sampling technique with 104 auditors as respondents. The analysis method used is PLS analysis. The research results show that experience and ethics affect the professional skepticism of auditors, while expertise, audit situation, and legal certainty do not affect the professional skepticism of auditors. The results of this study are expected to maintain the professional skepticism of auditors in evaluating critical audit evidence.

scholarly journals Moderasi Manacika Parisudha terhadap Pengaruh Skeptisme Profesional pada Deteksi Kecurangan

2021 ◽  
Vol 31 (6) ◽  
pp. 1561
Author(s):  
Anak Agung Ngurah Agung Kresnandra ◽  
I Wayan Gde Wahyu Purna Anggara
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Fraud Detection ◽  
Positive Influence ◽  
Primary Data ◽  
Professional Skepticism ◽  
Internal Auditors ◽  
Quota Sampling

This study aims to determine the effect of the moderating variable Manacika Parisudha on the effect of professional auditor skepticism on fraud detection. To achieve the research objectives, primary data was collected through the distribution of questionnaires that had passed the instrument test with 60 respondents holding internal supervisory positions such as internal auditors, accountants and taxation. This research uses quota sampling method. The hypothesis was tested using Moderated Regression Analysis (MRA). The results found that Auditor Professional Skepticism had a positive and significant effect on Fraud Detection¸ and Manacika Parisudha did not strengthen the positive influence of Professional Auditor Skepticism on Fraud Detection. Keywords: Auditor's Professional Skepticism; Manacika Parisudha; Fraud Detection.

scholarly journals Pengaruh Iklan Islami Terhadap Minat Beli Calon Konsumen Matahari Dept. Store di Jawa Tengah

2019 ◽  
Vol 7 (2) ◽  
pp. 143
Author(s):  
Saifudin Saifudin
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Coefficient Of Determination ◽  
Advertising Message ◽  
Central Java ◽  
Analysis Technique ◽  
Simultaneous Influence ◽  
Central Java Province

<p>The purpose of this research is to find out the influence of Islamic advertising (Islamic advertising messages, Islamic story illustrations and Muslim advertising stars) Mahatahari Dept. Store against the buying interest of prospective Mahatahari Dept. Store in Central Java. This research was conducted in Central Java Province with a sample size taken as many as 120 respondents with a purposive sampling method. Data was collected by distributing questionnaires using the Likert scale to measure 13 indicators. The analysis technique used is multiple linear regression analysis. The results of the study found that Islamic advertising messages, illustrations of Islamic stories and Muslim advertising stars had a positive and significant effect on consumers' buying interest. Based on the calculation of the coefficient of determination, it can be explained that the simultaneous influence of Islamic advertising message variables, illustrations of Islamic stories and Muslim advertising stars on consumer buying interest. While the partial results of the illustrative variable of Islamic stories and Muslim advertising stars have a positive and significant effect on consumer buying interest, but Islamic advertising message variables have no effect on buying interest.</p>

scholarly journals The importance of socialization in achieving universal health coverage: case study of Jaminan Kesehatan Nasional (JKN) implementation in two different region in Central Java province

2019 ◽  
Vol 10 (2) ◽  
pp. 110-120
Author(s):  
Ema Nur Fitriana ◽  
Ari Natalia Probandari ◽  
Eti Poncorini Pamungkasari ◽  
Tonang Dwi Ardyanto ◽  
Rizky Amalia Puspitaningrum
Keyword(s):  
Universal Health Coverage ◽  
Health Coverage ◽  
Central Java ◽  
Universal Health ◽  
Central Java Province

scholarly journals PENGARUH SKEPTISME PROFESIONAL, INDEPENDENSI, DAN TEKANAN WAKTU TERHADAP KEMAMPUAN AUDITOR MENDETEKSI KECURANGAN

2019 ◽  
Vol 5 (1) ◽  
pp. 65
Author(s):  
Sofie Sofie ◽  
Nanda Afriandi Nugroho
Keyword(s):  
Sampling Method ◽  
Time Pressure ◽  
Fraud Detection ◽  
Linear Regression Models ◽  
Public Accounting ◽  
Professional Skepticism ◽  
Accounting Firm ◽  
Detection Ability ◽  
Convenience Sampling ◽  
Positive Effect

<pre><span>This study aims to determine the effect of professional skepticism, independence, and time pressure on the ability of auditors to detect fraud. Subjects in this study are auditors who work in Public Accounting Firm in DKI Jakarta. In this study, a sample of 103 respondents was chosen by convenience sampling method. A total of 103 questionnaires were given then 103 questionnaires were returned and there were 100 questionnaires that could be used and checked using multiple linear regression models, while there were 3 questionnaires that could not be used because there was no answer. Analyzer used in this research is SPSS 22. The results of auditor skepticism and independence have a significant positive effect on auditor fraud detection ability. Time pressure affects the fraud detection ability significantly negatively.</span></pre>

scholarly journals The Effectiveness of Rice for the Prosperous Population Program and Non-Cash Food Assistance (Case Study in Sikayu Village, Buayan Sub-district, Kebumen District)

2019 ◽  
Vol 34 (2) ◽  
pp. 140
Author(s):  
Rezqyana Ayu Pertiwi ◽  
Raden Rara Aulia Qonita ◽  
Joko Sutrisno
Keyword(s):  
Sampling Technique ◽  
Food Assistance ◽  
Food Aid ◽  
Central Java ◽  
Program Policy ◽  
Effectiveness Measurement ◽  
Descriptive Method ◽  
Population Program ◽  
Central Java Province

Food aid program policy is made to overcome poverty problem in Indonesia. This policy always changes year by year to improve the effectiveness of the program. This research aims to determine the effectiveness of Rice for the Prosperous Population Program <em>(Bansos Rastra) </em>and Non-Cash Food Assistance <em>(BPNT) </em>in Sikayu Village, Buayan Sub-district, Kebumen District, Central Java Province with 6T indicators or 6 indicators of accuracy, including accurate on target, accurate on price, accurate on amount, accurate on time, accurate on quality and accurate on administration. The basic method of this research is descriptive method. The location of this research is determined intentionally. Sampling is done by purposive sampling technique. The analysis was carried out using the results criteria approach. The effectiveness of <em>Bansos Rastra</em> program is based on <em>Bansos Rastra </em>General Guidelines 2018, while the effectiveness measurement of <em>BPNT </em>program is based on <em>BPNT</em> General Guidelines 2018. The effectiveness of <em>Bansos Rastra</em> program, which is based on the achievement of the objectives according to <em>Bansos Rastra</em> General Guidelines 2018, is said to be ineffective as there is one out of the four points of purpose which is not achieved, namely the point of aid distribution conducted every month. The effectiveness of <em>BPNT </em>program in Sikayu Village based on the 6T indicator reaches 100% since all indicators have been fulfilled. The effectiveness of <em>BPNT</em> program based on the goals achivement is in accordance with <em>BPNT</em> General Guidelines 2018 which is said to be effective as all objectives have been achieved.

scholarly journals The Basic Social Values which underlies Social Institutions of Farmers In The Rural Agro-Tourism Area of Central Java

2018 ◽  
Vol 7 (1) ◽  
pp. 01 ◽  
Author(s):  
Imam Santosa ◽  
Agus Suyanto
Keyword(s):  
Social Values ◽  
Social Institutions ◽  
Social Institution ◽  
Case Study Method ◽  
Qualitative And Quantitative ◽  
Central Java ◽  
Institutional Strengthening ◽  
The Social ◽  
Central Java Province

<p>This research aims to explore the basic value of social institution of farmers and find the technique of re-functionalization of social institutions of farmers. The design of this research is using a case study method based on qualitative and quantitative approach. This research is intentionally conducted in Karangreja Sub-district, Purbalingga Regency of Central Java Province.  Based on the research results, The prominent basic social values in the social institutions of farmers in the Agro-tourism area tend to be still around the proximity to the production process. Three prominent basic values: (1) the basic value of perseverance in the process of production, (2) the basic value of togetherness for making decision on production, (3) the value of carefulness in sorting and grading product. Indeed the basic value of togetherness to fight for the price is high but it has not bring such a tangible results for farmers’. The authors predicted that if the socio-economic institutions are strong, they will be able to empower farmers and vice versa if the social institution is weak then the empowerment of farmers is also weak. However, it is necessary to concern that the institution which in charge of product quality, post harvest technology and marketing has not been much strengthened, so that the welfare of farmers has not changed much. Institutional strengthening in sectors that are still weak need to get more attention from various parties so that farmers become more dynamic and more empowered.</p>

scholarly journals Pengaruh Integritas, Kerahasiaan, Kompleksitas Tugas, Motivasi Dan Ketidakjelasan Peran Terhadap Kinerja Auditor di Inspektorat Provinsi Jawa Tengah

2019 ◽  
Vol 16 (2) ◽  
pp. 161
Author(s):  
Marta Hapsari Oktavia
Keyword(s):  
Sampling Method ◽  
Task Complexity ◽  
Sample Selection ◽  
Primary Data ◽  
Central Java ◽  
Convenience Sampling ◽  
Positive Effect ◽  
Central Java Province

Abstract This study aims to examine the influence of integrity, confidentiality, task complexity, motivation and unclear role on the performance of auditors in the Inspectorate of Central Java Province. The population of this study are all auditors working in Inspectorate of Central Java Province. This research uses primary data and sample selection using convenience sampling method. The sample of 34 auditors from Inspectorate of Central Java Province participate in this study. The results show that integrity has a positive effect on auditor performance. Motivation negatively affects the auditor's performance. While the confidentiality, task complexity and vagueness of the role does not affect the performance of auditors. Keywords: performance, integrity, confidentiality, task complexity, motivation, unclear role Abstrak Penelitian ini bertujuan untuk menguji pengaruh integritas, kerahasiaan, kompleksitas tugas, motivasi dan ketidakjelasan peran terhadap kinerja auditor di Inspektorat Provinsi Jawa Tengah. Populasi penelitian ini adalah seluruh auditor yang bekerja di Inspektorat Provinsi Jawa Tengah. Penelitian ini menggunakan data primer dan pemilihan sampel menggunakan metode convenience sampling. Sampel dalam penelitian ini sebesar populasi yaitu 34 auditor yang bekerja di Inspektorat Provinsi Jawa Tengah. Hasil penelitian menunjukan bahwa integritas berpengaruh positif terhadap kinerja auditor. Motivasi berpengaruh negatif terhadap kinerja auditor. Sedangkan kerahasiaan, kompleksitas tugas dan ketidakjelasan peran tidak berpengaruh terhadap kinerja auditor. Kata kunci: kinerja, integritas, kerahasiaan, kompleksitas tugas, motivasi, ketidakjelasan peran

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