PENGARUH PENGALAMAN AUDITOR, SKEPTISISME PROFESIONAL DAN TEKANAN WAKTU TERHADAP PENDETEKSIAN KECURANGAN DI PERWAKILAN BPKP PROVINSI BALI

Today's technological and economic developments can be said to be like a double-edged knife. On the one hand, this development not only has a positive impact on the progress of a country but can also become a stumbling block due to fraud committed by parties who want to get a profit. The crime of fraud is increasingly varied following the creativity of the perpetrators of fraud in the form of misuse of economics and information technology. Fraud has increased rapidly among companies, organizations and even government agencies.This study aims to determine the effect of auditor experience, professional skepticism and time pressure at the Representative Office of the Financial and Development Supervisory Agency (BPKP) Bali Province. The number of samples taken was 66 respondents who were determined by purposive sampling method. All data obtained from distributing questionnaires is suitable for use, then analyzed by multiple linear regression.The results of this study indicate that the experience of auditors and professional skepticism has a positive effect on fraud detection at BPKP Representatives in Bali Province. Meanwhile, time pressure has no effect on fraud detection at BPKP Representatives of Bali Province. Future research can develop this research by using other variables which in theory have an influence on fraud detection.

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

Jurnal Akuntansi Trisakti ◽

10.25105/jat.v5i1.4844 ◽

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>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.</pre>

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

Jurnal Ekonomi dan Bisnis ◽

10.24914/jeb.v20i1.1003 ◽

2017 ◽

Vol 20 (1) ◽

pp. 169 ◽

Cited By ~ 1

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

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, suspension on judgment, search for knowledge, interpesonal understanding, self-confidence, and self-determination. This is a qualitative research referring 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 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. Abstrak 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.

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Auditors’ professional skepticism and fraud detection

International Journal of Research in Business and Social Science (2147-4478) ◽

10.20525/ijrbs.v10i4.1214 ◽

2021 ◽

Vol 10 (4) ◽

pp. 275-287

Author(s):

Fauzia Agustina ◽

Nurkholis Nurkholis ◽

Mohamad Rusydi

Keyword(s):

Time Pressure ◽

Fraud Detection ◽

Partial Least Square ◽

Least Square ◽

Ministry Of Education ◽

Professional Skepticism ◽

Internal Auditors ◽

Analysis Technique ◽

Negative Effect ◽

Positive Effect

This study aims to examine the effect of competence, independence, experience, and audit time pressure on fraud detection by using the mediation of professional skepticism in the context of internal auditors for the public sector. The research data were obtained through a survey questionnaire on 173 auditors of the Inspectorate General of the Ministry of Education and Culture. The analysis technique in this study used Partial Least Square (PLS). The results showed that competence, independence and audit time pressure had no effect on the ability to detect fraud. Meanwhile, the auditor's experience and professional skepticism had a positive effect on fraud detection. The application of professional skepticism was proven as a mediating variable in the effect of competence, independence, experience and audit time pressure on fraud detection. Auditors’ competence, independence, and experience had a positive effect on professional skepticism and audit time pressure had a negative effect on professional skepticism. The results of this study provide an input that the importance of applying professional skepticism could improve fraud detection.

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KECERDASAN EMOSIONAL SEBAGAI PEMODERASI PENGARUH SKEPTISME PROFESIONAL, INDEPENDENSI, TIME PRESSURE, LOCUS OF CONTROL TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN

Jurnal Akuntansi Trisakti ◽

10.25105/jat.v6i2.5495 ◽

2019 ◽

Vol 6 (2) ◽

pp. 325

Author(s):

Sesty Ferica Purba ◽

Muhammad Nuryatno

Keyword(s):

Emotional Intelligence ◽

Locus Of Control ◽

Sampling Method ◽

Time Pressure ◽

Cluster Sampling ◽

Professional Skepticism ◽

The Public ◽

Positive Effect ◽

Public Accountant

This objectives of the research to empirically analyze independence, time pressure, and locus of control on the detection of fraud with emotional intelligence as a moderating variable. The population in this study is the auditor who works at the Public Accountant Office in DKI Jakarta in a cluster sampling method, namely the auditor with a minimum of 2 years working experience. Respondents obtained for this study were 154 respondents. Data were analyzed using Moderated Regression.The results showed that skepticism, independence, locus of control had a positive effect on the ability of auditors to detect fraud. However, time pressure does not affect the ability of auditors to detect fraud. This study also shows that emotional intelligence strengthens the effect of independence on the auditor's ability to detect fraud and this research shows that emotional intelligence does not strengthen the influence of professional skepticism, time pressure and locus of control on the auditor's ability to detect fraud.

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PENGARUH SKEPTISME PROFESIONAL DAN PENGALAMAN AUDITOR TERHADAP KEMAMPUAN AUDITOR EKSTERNAL DALAM MENDETEKSI KECURANGAN (SURVEI PADA AUDITOR BPK RI PERWAKILAN SULAWESI UTARA)

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.13.02.19267.2018 ◽

2018 ◽

Vol 13 (02) ◽

Author(s):

Monica Mokoagouw ◽

Lintje Kalangi ◽

Natalia Gerungai

Keyword(s):

Linear Regression ◽

Fraud Detection ◽

Financial Statements ◽

Primary Data ◽

Professional Skepticism ◽

Detection Ability ◽

North Sulawesi ◽

Competent Person ◽

External Auditor ◽

Positive Effect

External auditor is an independent and competent person who can examine financial statements and be responsible for the opinions given. This research aims to examine the effect of professional skepticism and auditor’s experience on fraud detection ability of external auditor. The sample in this research are all auditors who work in Badan Pemeriksa Keuangan (BPK) Republik Indonesia (The Indonesia’s Supreme Audit Institution) Reprensentative of North Sulawesi Province. The data of this research is using primary data. The data was collected by distributing questionnaires directly to auditors of BPK RI Representative of North Sulawesi Province. This research is using the multiple linear regression analsys with SPSS 23. The result indicate that: 1) Professional Skepticism has positive effect towards Fraud Detection Ability of External Auditor. 2) Auditor’s Experience has positive effect towards Fraud Detection Ability of External Auditor. 3) Professional Skepticism and Auditor’s Experience simultaneously have positive effect towards Fraud Detection Ability of External Auditor. Keywords: Professional Skepticism, Auditor’s experience, Fraud Detection Ability of External Auditor

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

Asia Pacific Fraud Journal ◽

10.21532/apfj.001.17.02.02.05 ◽

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.

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Analisis Pengaruh Layanan Digital Perbankan Syariah terhadap Literasi Keuangan Syariah Generasi Milenial

Jurnal BAABU AL-ILMI: Ekonomi dan Perbankan Syariah ◽

10.29300/ba.v6i1.4117 ◽

2021 ◽

Vol 6 (1) ◽

pp. 75

Author(s):

Rozaq Muhammad Yasin ◽

Nurzahroh Lailyah ◽

Mochamad Edris

Keyword(s):

Financial Literacy ◽

Sampling Method ◽

Rating Scale ◽

Positive Impact ◽

Internet Banking ◽

Banking Services ◽

Descriptive Research ◽

Digital Era ◽

Quantitative Descriptive ◽

Positive Effect

Good financial literacy, especially in the digital era now is important to be understood by millennials. The digitization of Islamic which is able to provide more efficient, safer, faster financial products and the risk of losing money is less well understood by this generation. Islamic digital banking services like mobile banking and internet banking, which describe the virtual process to support all services, are expected to be able to significantly increase the level of Islamic banking literacy and have a positive impact on business growth in general. This study used a quantitative descriptive research design. The sampling method used purposive sampling method. Data was obtained by using questionnaire which was distributed to 100 millennial respondents who used m-banking or i-banking in Kudus. The answers to the questionnaire were measured using a rating scale, then data was analysed by multiple linear regression. The results showed that m-banking and i-banking had a significant and positive effect to the literacy of millennials about Islamic banks in Kudus. It was proven by a significance value of 0.000 (p <0.05). The R-square value is 0.775, which means the contribution of the influence provided by m-banking and i-banking services to millennials Islamic financial literacy in Kudus is 77.5%, while the remaining 22.5% is influenced by other variables.

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ANALISIS PENGARUH INTENSITAS MODAL, LIKUIDITAS, DAN LEVERAGE TERHADAP KONSERVATISME AKUNTANSI

Jurnal Akuntansi ◽

10.46806/ja.v7i2.499 ◽

2019 ◽

Vol 7 (2) ◽

Author(s):

Jessica Salim, Prima Apriwenni

Keyword(s):

Financial Reporting ◽

Sampling Method ◽

Positive Impact ◽

Stock Exchange ◽

Hypothesis Test ◽

Capital Intensity ◽

Accounting Conservatism ◽

Linear Regression Method ◽

Asset Values ◽

Positive Effect

ABSTRACTAccounting conservatsime is a prudent principle in financial reporting by reporting low profit and asset values and high cost and debt value. This study aims to test whether the intensity of capital positively affect accounting conservatism, also liquidity and leverage have a positive effect on accounting conservatism. Accounting conservatism is the dependent variable in this study measured by non-operational accruals. The independent variables in this research are capital intensity, liquidity and leverage. The sample in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2012-2014. Samples were collected by using purposive sampling method and resulted 74 companies to be samples. Data analysis was done by classical assumption test and hypothesis test was done by multiple linear regression method using SPSS. This study concludes that capital intensity negatively affects accounting conservatism. However, leverage and liquidity have no positive impact on accounting conservatism. Keywords: Accounting Conservatism, Capital Intensity, Liquidity, Leverage.

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PENGARUH SIKAP SKEPTISME PROFESIONAL AUDITOR, KOMPETENSI BUKTI AUDIT DAN TEKANAN WAKTU TERHADAP PENDETEKSIAN KECURANGAN PADA INSPEKTORAT KABUPATEN BENER MERIAH

Jurnal Perspektif Ekonomi Darussalam ◽

10.24815/jped.v4i1.10924 ◽

2019 ◽

Vol 4 (1) ◽

pp. 69-81

Author(s):

Safriani Yuara ◽

Ridwan Ibrahim ◽

Yossi Diantimala

Keyword(s):

Multiple Regression ◽

Time Pressure ◽

Fraud Detection ◽

Regression Technique ◽

Professional Skepticism ◽

Audit Evidence ◽

Multiple Regression Technique

Abstract This study is aimed at examining the effects of auditor's attitude towards professional skepticism, the competence of audit evidence, and the pressure of time on the detection of fraud in the Bener Meriah Inspectorate Office. The data of the study were collected by distributing questionnaires to all 39 auditors/inspectors of the Inspectorate of Bener Meriah and then analyzed using the multiple regression technique. The study found that: (1) the auditor's attitude toward professional skepticism, the competence of audit evidence, and the time pressures simultaneously and significantly affected the detection of fraud,(2) the auditor's attitude toward professional skepticism positively affected the fraud detection, (3) the competence of audit evidence positively affected the fraud detection,and (4) the time pressures negatively affected the detection of fraud.Keywords: the auditor's attitude, professional skepticism, competence of the audit evidence, time pressure fraud detection. Abstrak Penelitian ini bertujuan untuk menguji pengaruh sikap skeptisme profesional auditor, kompetensi bukti audit dan tekanan waktu secara bersama-sama terhadap pendeteksian kecurangan pada Inspektorat Kabupaten Bener Meriah. Penelitian ini merupakan penelitian pengujian hipotesis dengan sumber data yang dikumpulkan dengan kuesioner dan dianalisis dengan menggunakan analisis regresi berganda. Populasi dalam penelitian ini adalah seluruh auditor/pemeriksa di Inspektorat Kabupaten Bener Meriah, dengan responden berjumlah 39 aparatur yang bekerja pada Inspektorat Kabupaten Bener Meriah. Hasil penelitian menunjukkan bahwa: (1) sikap skeptisme profesional auditor, kompetensi bukti audit dan tekanan waktu secara simultan berpengaruh signifikan terhadap pendeteksian kecurangan; (2) sikap skeptisme profesional auditor berpengaruh positif terhadap pendeteksian kecurangan; (3) kompetensi bukti audit berpengaruh positif terhadap pendeteksian kecurangan, dan (4) tekanan waktu berpengaruh negatif terhadap pendeteksian kecurangan.Kata kunci: sikap skeptisme profesional auditor, kompetensi bukti audit, tekanan waktu, dan pendeteksian kecurangan

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PENGARUH KEPEMIMPINAN TERHADAP KINERJA KARYAWAN DENGAN KEDISIPLINAN KARYAWAN SEBAGAI VARIABEL INTERVENING (Studi Pada Karyawan Bagian Produksi Dan Galvanis di PT. Kurnia Adijaya Mandiri)

Magisma: Jurnal Ilmiah Ekonomi dan Bisnis ◽

10.35829/magisma.v5i1.10 ◽

2017 ◽

Vol 5 (1) ◽

pp. 24-37

Author(s):

MOKHAMMAD KHUKAIM BARKHOWA ◽

Fitri Lukiastuti ◽

Himawan Arif Sutanto

Keyword(s):

Linear Regression ◽

Sampling Method ◽

Positive Impact ◽

Fundamental Problem ◽

Employee Performance ◽

Simple Linear Regression ◽

Linear Regression Models ◽

Employee Discipline ◽

Fierce Competition ◽

Positive Effect

The decline in performance has become a serious problem for many companies; due to the low level of performance is a measure that can be used as an indication of a fundamental problem in the company. This has led to increasingly fierce competition between companies. Leadership is an important aspect that can affect the performance of employees with employee discipline as an intervening variable. The purpose of this study was to analyze the influence of leadership on the performance of employees with employee discipline as an intervening variable. Samples from this study are as many as 132 people out of a population of 132 employees. The sampling method using Census Sampling. Analysis of data using Simple Linear Regression, Multiple Linear Regression Models and Sobel Test. The results showed leadership and discipline positive impact and significant on employee performance, leadership positive effect and significant on employee discipline and leadership positive effect and significant on employee performance through employee discipline.

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