scholarly journals Determinant Factors Affecting Fraud Detection Capabilities to The External Auditor in Jakarta

2021 ◽  
Vol 18 (2) ◽  
pp. 127
Author(s):  
Triana Yuniati ◽  
Erliana Banjarnahor
Keyword(s):  
Fraud Detection ◽  
Primary Data ◽  
Public Accounting ◽  
Accounting Firms ◽  
Factors Affecting ◽  
Professional Skepticism ◽  
Level Of Education ◽  
The Public ◽  
Section Data ◽  
Auditor Tenure

<p>The perspective of this study provides empirical evidence on the factors that affect the auditor's fraud detection ability. There are effective research hypotheses with auditor tenure, fraud detection experience, level of education, fraud training, prof professional skepticism. This study is hypothesis-testing research, Respondents are 120 auditors from seven public accounting firms in Jakarta participated in this study, thought a questionnaire. Data collected is done during April 201 5 by visiting the public accounting firm that has been willing to participate in this study. The type of data used is primary data and is a cross-section, data is collected only once. Conclusion of the study is auditor tenure, fraud training does not affect the ability to detect fraud. While fraud detection experience, the auditor's level of education and professional skepticism positively influence fraud detection capability. Limitations, suggestions and research implications are described at the end of this report.</p>

FAKTOR-FAKTOR YANG MEMPENGARUHI SKEPTISISME PROFESIONAL AUDITOR PADA KANTOR AKUNTAN PUBLIK DI SURABAYA

2020 ◽  
Vol 4 (1) ◽  
Author(s):  
Mega Rosdiana
Keyword(s):  
Time Budget ◽  
Sampling Technique ◽  
Primary Data ◽  
Public Accounting ◽  
Accounting Firms ◽  
Professional Skepticism ◽  
The Public ◽  
Pressure Variable ◽  
Time Budget Pressure

This study aims to examine the effect of independence, auditor skill, auditor experience, audit situation and time budget pressure on auditor professional skepticism. The population in this study are auditors from partner, senior, and junior levels who are work at public accounting firms (KAP) in Surabaya. Determination of the sample is determined by purposive sampling technique that is the selection based on the goal or target in choosing a sample not random (consideration of criteria) and relative can be compared with the results of previous studies. The independent variables in this study are the Independence variable, the Auditor Skill Variable, the Auditor Experience Variable, the Audit Situation Variable and the Time Budget Pressure Variable. The dependent variable is Professional Audit Skepticism. The data used are primary data by distributing questionnaires to auditors who work at the Public Accounting Firm (KAP) in Surabaya. The results are independence, auditor skill, the audit situation does not affect auditor skepticism, while audit experience and time budget pressure affect auditor skepticism.

scholarly journals Determinant That Effect on Fraud Detection Capabilities by Auditors

2019 ◽  
Vol 3 (2) ◽  
pp. 78-88
Author(s):  
Anita Wahyu Indrasti S. E, M. Akt ◽  
Conni Novita Sari
Keyword(s):  
Fraud Detection ◽  
Sampling Technique ◽  
Primary Data ◽  
Analysis Tool ◽  
Red Flags ◽  
The South ◽  
Public Accounting ◽  
Professional Skepticism ◽  
The Public ◽  
Detection Capabilities

This study aims to determine the effect of professional skepticism, auditor experience, whistleblowing and red flags on the ability to detect fraud by the auditor. The population in this study is the auditor who works at the Public Accounting Office (KAP) in the South Jakarta area. The sampling technique uses convenience sampling. This research data was obtained from a questionnaire that had been previously shared with the auditors working at the Public Accounting Firm in the South Jakarta area. The type of data used is primary data. The method of data collection is a survey, using a questionnaire. The analysis tool uses multiple linear regression. The results showed that the experience of auditors, whistleblowing and red flags did not significantly influence the ability of fraud detection by auditors, whereas professional skepticism had a significant effect on the ability to detect fraud by auditors. The value of the determination coefficient obtained is 0.236, which means that the independent variables used in this research model are able to explain 23.6% variation in the dependent variable and the remaining 76.4% is explained by other variables outside of this study.

scholarly journals Pengaruh Tekanan Ketaatan, Pengetahuan, Dan Pengalaman Auditor Terhadap Audit Judgment

InFestasi ◽  
2018 ◽  
Vol 14 (2) ◽  
pp. 169
Author(s):  
Lambok Tampubolon
Keyword(s):  
Quantitative Research ◽  
Primary Data ◽  
Significant Positive Effect ◽  
Public Accounting ◽  
Accounting Firms ◽  
The Public ◽  
Audit Judgment ◽  
Public Accounting Firms ◽  
Positive Effect

<p><em>This research is quantitative research. The data used in this study is primary data by distributing questionnaires to public accounting firms domiciled in DKI Jakarta. The population in this study were auditors who worked in the Public Accounting Office. Questionnaires were distributed as many as 130 questionnaires and data that could be processed as many as 100 questionnaires. Data is processed using the help of SPSS 23. The purpose of this study is to examine the effect of auditor compliance, knowledge and experience on audit judgment. From a sample of 17 public accounting firms in DKI Jakarta, this study shows that: (1) obedience pressure has a significant positive effect on audit judgment, (2) knowledge has a significant positive effect on judgment audits, and (3) auditor experience has no effect on judgment audit.</em></p>

DETERMINANT FACTORS AFFECTING ON ACCURACY OF AUDITOR’S OPINION: MULTIGROUP ANALYSIS

2020 ◽  
Vol 2 (1) ◽  
pp. 36-43
Author(s):  
Briyan Efflin Syahputra ◽  
Anggit Esti Irawati ◽  
Akhmad Afnan ◽  
Btari Bunga Ceisari
Keyword(s):  
Research Result ◽  
Financial Statements ◽  
Positive Influence ◽  
Survey Method ◽  
Accounting Firms ◽  
Factors Affecting ◽  
Professional Skepticism ◽  
The Public ◽  
The Relationship ◽  
Positive Effect

The increasing number of cases of manipulation of financial statements that often occur to date has made the public increasingly question the performance of the auditor profession. This is because, most cases of manipulation can occur due to the negligence of auditors who are unable to detect the fraud. So the opinion published is not correct, and then the information presented in the auditor's report becomes misleading. Therefore, it is necessary to conduct research to determine the various factors that can increase the accuracy of auditor's opinion. This research was conducted with the aim of analyzing the relationship between auditor competence, experience, and professional skepticism on accuracy of auditor's opinion. In addition, this research was also conducted to analyze the moderating effect of the gender variable on the respective relationship between auditor competence, experience, and professional skepticism on accuracy of auditor's opinion. This research was conducted using a quantitative approach with a survey method through distributing questionnaires to 142 auditors who work in public accounting firms in Yogyakarta, Solo and Semarang. This research was tested statistically using simultaneous equations assisted by the SmartPLS application. This research result has found that auditor competence, experience and professional skepticism gives positive influence on accuracy of auditor's opinion. In addition, gender has also been shown to have a positive effect on accuracy of auditor’s opinion as moderating variable.

scholarly journals Pengaruh Independensi, Profesionalisme, Skeptisme Profesional, Etika Profesi dan Gender Terhadap Kualitas Audit Pada KAP di Bali

2020 ◽  
Vol 30 (3) ◽  
pp. 686
Author(s):  
Ni Kadek Sri Rahayu ◽  
I Ketut Suryanawa
Keyword(s):  
Audit Quality ◽  
Public Accounting ◽  
Accounting Firms ◽  
Professional Skepticism ◽  
Accounting Firm ◽  
The Public ◽  
Analysis Technique ◽  
And Gender ◽  
Positive Effect ◽  
Collection Methods

This study aims to determine the effect of professionalism and gender professionalism independence on audit quality at public accounting firms in Bali. Data collection methods in this study used a questionnaire. The population in this study are all auditors who work at the Public Accounting Firm in Bali with a total of 78 auditors overall. The analysis technique used is Multiple Linear Regression. Based on the analysis and testing of hypotheses, the conclusion is that (1) independence has a positive effect on audit quality, (2) professionalism has a positive effect on audit quality, (3) professional skepticism has a positive effect on audit quality, (4) professional ethics has a positive effect on quality audit (5) gender negatively influences audit quality. Keywords : Independence; Professionalism; Ethics; Gender; Audit Quality.

scholarly journals Factors Affecting Dysfunctional Audit Behavior

2021 ◽  
Vol 2 (2) ◽  
pp. 117-126
Author(s):  
Afly YESSIE
Keyword(s):  
Organizational Commitment ◽  
Locus Of Control ◽  
Turnover Intention ◽  
Time Budget ◽  
Professional Commitment ◽  
Public Accounting ◽  
Accounting Firms ◽  
Factors Affecting ◽  
The Public ◽  
Time Budget Pressure

This study aims to test several hypotheses regarding the influence of turnover intention, performance auditor, organizational commitment, locus of control, Times budget pressure and professional commitment on dysfunctional audit behavior. This research was conducted on auditors working in the Public Accounting Firm (KAP) Jakarta region registered with the Indonesian Institute of Public Accountants (IAPI) in 2019 using the dissemination of questionnaires. The analytical instrument in this study is double regression. The results of this study indicate that turnover intention, performance audit, time budget pressure and professional commitment have a positive and significant effect on the dysfunctional audit behavior while the locus of control and organizational commitment negatively affect the dysfunctional audit behavior. This research contributes to the development of science, especially in the field of auditing the acceptance of dysfunctional audit behavior. The results of this study are also expected to be used by public accounting firms to consider when to hire new auditors so that companies can prefer those who have a high locus of control and have a high organizational commitment so that acceptance of dysfunctional audit behavior can be minimized.

scholarly journals The effect of experience, competence, independence, and professionalism of auditors on fraud detection

2016 ◽  
Vol 5 (1) ◽  
pp. 95
Author(s):  
Lingga Sulistyowati ◽  
Supriyati Supriyati
Keyword(s):  
Sampling Method ◽  
Fraud Detection ◽  
Sampling Technique ◽  
Public Accounting ◽  
Accounting Firms ◽  
Accounting Firm ◽  
The Public ◽  
Independent Variables ◽  
Dent Variable ◽  
Public Accountant

This research aims to determine the effect of experience, competence, independence, and professionalism, as the independent variables, on fraud detection, as the depen-dent variable. The population of this research is the auditors who work for Public Accountant Firms in Surabaya. The sample used in this study consists of 58 audi-tors working in 12 Public Accounting Firms in Surabaya. Data are obtained through a survey of the questionnaires completed by senior accountants working in the Public Accounting Firm located in Surabaya City. The sampling technique is using purposive sampling method, and the research data are analyzed using mul-tiple regression analysis using SPSS version 20.00. The research results are ob-tained that the variables of experience, competence, and professionalism affect the fraud detection. But the variable of independence does not affect the fraud detection.

A Theoretical Framework of the Relationship between Public Accounting Firms and Their Auditors

2005 ◽  
Vol 17 (1) ◽  
pp. 1-22 ◽  
Author(s):  
Elizabeth Dreike Almer ◽  
Julia L. Higgs ◽  
Karen L. Hooks
Keyword(s):  
Future Research ◽  
Public Accounting ◽  
Accounting Firms ◽  
The Public ◽  
Sociology Of Professions ◽  
Rich Description ◽  
Public Accounting Firms ◽  
Current Article ◽  
The Relationship ◽  
Significant Attention

The behavior of auditors in the context of their employment by public accounting firms has received significant attention in the accounting literature. The current article extends this literature by providing a framework that identifies what auditing professionals contribute and receive as a result of their work efforts, as well as related influences. Using agency theory modified with fundamental ideas from the sociology of professions literature, we develop a model of the auditor-public accounting firm employment relationship. This framework is grounded in a timely, contextually rich description of the public accounting work environment, and the pressures and incentives faced by auditors. Propositions for future research are suggested that arise from understanding the auditor-firm relationship.

scholarly journals Kualitas Audit: Ditinjau dari Fee Audit, Risiko Audit dan Skeptisme Profesional Auditor sebagai Variabel Moderating

2020 ◽  
Vol 8 (1) ◽  
pp. 9
Author(s):  
Muslim Muslim ◽  
Syamsuri Rahim ◽  
Muhammad Faisal AR Pelu ◽  
Alma Pratiwi
Keyword(s):  
Regression Analysis ◽  
Audit Quality ◽  
Audit Fees ◽  
Public Accounting ◽  
Audit Risk ◽  
Accounting Firms ◽  
Professional Skepticism ◽  
Audit Fee ◽  
The Relationship ◽  
Positive Effect

The purpose of this study was to determine the effect of audit fees and audit risk on audit quality with auditor professional skepticism as a moderating variable. This research was conducted at 8 public accounting firms in Makassar city with 40 respondents. The analytical method used is multiple regression analysis (Moderated Regression Analysis) which is used to measure the strength of the relationship between two or more variables. The results of this study found that the audit fee variable had a negative and not significant effect on audit quality. These results illustrate that the higher the audit fee received by the auditor, the audit quality will decrease. While audit risk is not a significant positive effect on audit quality. The results of this study illustrate that the higher the audit risk, the audit quality will decrease. The auditor's professional skepticism as a moderating variable is not able to strengthen the effect of audit fees on audit quality. Furthermore, auditor professional skepticism as a moderating variable is also unable to strengthen the effect of audit risk on audit quality

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>

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