Determinants Affecting the Auditor’s Ability of Fraud Detection: Internal and External Factors (Empirical Study at the Public Accounting Firm in Tangerang and South Jakarta Region in 2019)

Abstract This study aims to examine the effects of the workload, experience, and professional awareness of auditors on the detection of fraud. This research was conducted on auditors working at the Public Accountant Firm (KAP) of the South Jakarta region registered with the Indonesian Institute of Certified Public Accountants (Certified) in 2018 using questionnaires. The results of the study indicate that the auditor's experience and professional vigilance has a significant effect on fraud detection. While the workload does not Significantly influence of fraud detection.

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EFFECT EXPERIENCE, PROFESSIONAL AUDITOR INDEPENDENCE AND VIGILANCE AGAINST FRAUD DETECTION (Empirical Study On Regional Public Accounting Firm in Central Jakarta)

Archives of Business Research ◽

10.14738/abr.89.9054 ◽

2020 ◽

Vol 8 (9) ◽

pp. 115-129

Author(s):

Afly Yessie

Keyword(s):

Empirical Study ◽

Fraud Detection ◽

Auditor Independence ◽

Certified Public Accountants ◽

Public Accounting ◽

Accounting Firm ◽

The Public ◽

Public Accountants ◽

Public Accountant

Abstract This study aims to examine the effect of the auditor's experience, independence and professional vigilance on fraud detection. This research was conducted on auditors working in the Public Accountant Firm (KAP) of the Central Jakarta area registered with the Indonesian Institute of Certified Public Accountants (Certified) in 2019 using questionnaires. The results indicated resources that the auditor's experience and professional vigilance had a significant effect on fraud detection. While independence does not Significantly influence of fraud detection. Keywords: Experience, independence, auditor's professional vigilance, fraud detection

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

The Indonesian Accounting Review ◽

10.14414/tiar.v5i1.494 ◽

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.

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Big Data in Auditing for the Future of Data Driven Fraud Detection

International Journal of Innovative Technology and Exploring Engineering - Special Issue ◽

10.35940/ijitee.b7568.019320 ◽

2020 ◽

Vol 9 (3) ◽

pp. 2902-2907

Keyword(s):

Big Data ◽

Data Analytics ◽

Technological Development ◽

New Technology ◽

Big Data Analytics ◽

Fraud Detection ◽

Public Accounting ◽

Adoption Of Technology ◽

Accounting Firm ◽

The Public

Industry revolution 4.0 makes people face change, the auditor profession is no exception. Auditors no longer conduct audits using the manual method but use computerized systems such as big data analytics. Our research aims to find out how auditors must change, when facing new technology approach audit. Very complicated and various data kinds that was too large to be audited manually. The research method in this research is descriptive qualitative, the method of data collection uses interviews with informants. The informant is the auditor partner of the public accounting firm. Big data has advantage and disadvantage to audit and fraud detection profession. The results of this study state that audit firm must be aware of the obstacles that come from internal and external for the implementation of big data analytics audit. Obstacles will hinder the adoption of technology for the auditor, while the auditor must change rapidly following the demands of technological development

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STRATEGI MENINGKATKAN LOYALITAS KONSUMEN MAKANAN KHAS KOTA CURUP KABUPATEN REJANG LEBONG

10.31219/osf.io/r5268 ◽

2019 ◽

Author(s):

Onsardi Onsardi

Keyword(s):

Swot Analysis ◽

Raw Materials ◽

External Factors ◽

Consumer Loyalty ◽

Internal Factors ◽

The Public ◽

Typical Food ◽

Internal And External Factors

The title of this study is the Strategy of Increasing Consumer Food Loyalty in CurupCity, Rejang Lebong Regency (Case Study in "Henvian" Typical Food Industry). Thisresearch is based on the importance of strategies in increasing business and consumerloyalty to products sold.Strategies to increase business and consumer loyalty can bedone with a SWOT analysis. Place of this research is the "Henvian" shop that sellstypical Rejang lebong food. The method used in this study is descriptive qualitative.Informants in this study were people who were considered to know for certain about theHENVIAN Specialty Food Store in Curup City, Rejang Lebong Regency. The dataanalysis technique used in this study is a SWOT analysis to determine the strengths,weaknesses, opportunities and threats in a typical Rejang Lebong food business.By using SWOT analysis techniques that consist of strengths (weakness), weaknesses(weakness), opportunities (opportnity) and threats (threath). The results of this studycan be concluded that the internal factors that are the strength of the marketing strategyare the quality of the product that is good at a price affordable to the public andtourists, service that is friendly and responsive to consumer needs, as well astechnological advancements that facilitate the promotion of business. Internal factorsthat are a weakness are often lack of stock, there are some products that do not meet thestandard packaging, the product shelf life is short, employees do not use uniforms.External factors that become opportunities are a fairly high economic community,abundant raw materials while external factors that are a threat are the manycompetitors, an unstable economy, the price of basic needs increases. Based on theresults of the SWOT analysis of internal and external factors, the strategy used is toimprove product quality by improving the appearance of packaging and quality ofcontent and quality of service by providing uniforms to employees and providingstandards of service to consumers. .Keywords: Strategy, Consumer Loyalty, SWOT

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PENGARUH INDEPENDENSI AUDITOR DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT DENGAN TEKANAN KLIEN SEBAGAI VARIABEL MODERASI

Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT ◽

10.36226/jrmb.v4i3.287 ◽

2019 ◽

Vol 4 (3) ◽

pp. 381-390

Author(s):

Prayogi Gunawan ◽

Abriandi Abriandi

Keyword(s):

Regression Analysis ◽

Audit Quality ◽

Ideal Condition ◽

Certified Public Accountants ◽

Public Accounting ◽

Accounting Firm ◽

The Public ◽

Questionnaire Form ◽

Client Pressure ◽

Survey Approach

This study aims to test whether client pressure can moderate the influence of auditor’s independence and auditor’s competence on audit quality. This study used a survey approach with questionnaire form which filled by 80 auditors who work at the Public Accounting Firm of North Jakarta listed at the Indonesian Institute of Certified Public Accountants. Regression analysis was used to test the hypothesis. The result of the research shows that if the auditor has high independence and competence, then audit quality will be higher also. Based on testing of a pure moderator, client pressure is able to moderate and strengthen each influence of auditor’s independence and auditor’s competence on audit quality. This suggests that this study produces an ideal condition in which client pressure makes the auditor more independent and competent to the job. Keywords: Auditor’s independence, Auditor’s competence, Audit quality, Client pressure

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The big leap: a story of the public accounting firm that wanted to become a cooperative

Journal of Accounting & Organizational Change ◽

10.1108/jaoc-03-2013-0032 ◽

2016 ◽

Vol 12 (1) ◽

pp. 24-49 ◽

Cited By ~ 1

Author(s):

Stéphane Jaumier

Keyword(s):

Actor Network Theory ◽

Certified Public Accountants ◽

Public Accounting ◽

Content Type ◽

Accounting Firm ◽

The Public ◽

Accounting Research ◽

Translation Stage ◽

Public Accountants ◽

Worker Cooperative

Purpose – While a comparative study of the literature on accounting as a profession and on cooperatives reveals important differences in the values embodied by certified public accountants and by cooperators, the purpose of this study is to explore whether such differences lead to an insurmountable incompatibility or may possibly be mitigated and eventually overcome. Design/methodology/approach – The study focuses on a French public accounting firm’s project to become a worker cooperative. Drawing on methodological insights from actor–network theory (ANT), the study analyses a situation in which the certified public accountants try to convince some cooperators of the merits of their project. Findings – The case studied suggests that accounting as a profession and cooperatives are irreconcilable. It not only confirms that some of their contrasting features (identified in the literature) are indeed too difficult to overcome but also reveals a new, unforeseen source of tension between certified public accountants and cooperators. Research limitations/implications – The study calls for further research into the so-far-overlooked relationships between accounting as a profession and cooperatives. It also proposes to extend the usage of ANT in accounting research to the study of accounting as a profession. Originality/value – While ANT-inspired accounting research has to date shown a dominant interest in successful translation processes, the present study looks at an unsuccessful translation stage.

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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><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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The Influence of Reputation of Public Accounting Firms on the Integrity of Financial Statements with Corporate Governance as the Moderating Variable

Binus Business Review ◽

10.21512/bbr.v9i3.4311 ◽

2018 ◽

Vol 9 (3) ◽

pp. 177-186 ◽

Cited By ~ 1

Author(s):

Nera Marinda Machdar ◽

Dade Nurdiniah

Keyword(s):

Corporate Governance ◽

Audit Committee ◽

Institutional Ownership ◽

Financial Statements ◽

Financial Statement ◽

Public Accounting ◽

Accounting Firms ◽

Accounting Firm ◽

The Public ◽

Public Accounting Firms

This research aimed to determine the effect of the reputation of the public accounting firm on the integrity of financial statements by including leverage and firm size as the control variables. This research also investigated the effects of corporate governance moderation that was proxied by the independent commissioner, institutional ownership, and audit committee in strengthening or weakening the reputation of the public accounting firms on the integrity of the financial statements. The population was manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2013-2015. The sample utilized the purposive sampling method and resulted in 34 manufacturing firms, so the total observations were 102 firms in all observed years. This research performed statistical data processing with EVIEWS 8. There are two main findings of this research. First, the reputation of public accounting firm affects the integrity of the financial statement. Second, corporate governance that utilizes the independent commissioners and institutional ownership strengthen the effect of the reputation of the public accounting firm on the integrity of the financial statement. However, corporate governance using audit committee weakens the reputation of the public accounting firm on the integrity of financial statements.

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THE EFFECT OF INTERNAL AND EXTERNAL FACTORS TO AUDIT DELAY AND TIMELINESS (Empirical Study From Real Estate, and Property Company In Indonesia)

Jurnal Riset Akuntansi Dan Bisnis Airlangga ◽

10.31093/jraba.v2i1.25 ◽

2017 ◽

Vol 2 (1) ◽

Author(s):

Rizal Mawardi

Keyword(s):

Corporate Governance ◽

Real Estate ◽

Empirical Study ◽

External Factors ◽

Good Corporate Governance ◽

Internal And External Factors

Implementasi Good Corporate Governance (GCG) yang menekankan pentingnya transparansi dan akuntabilitas publik dalam pelaksanaan audit sehingga dalam proses audit membutuhkan jangka waktu yang cukup lama agar menghasilkan kualitas opini yang baik. Informasi keuangan lebih banyak memiliki nilai bagi pengguna laporan keuangan bila disajikan tepat waktu. Terdapat beberapa faktor yang menyebabkan meningkatnya waktu pengauditan (Audit Delay) yang menyebabkan penundaan kelayakan pelaporan keuangan (Timeliness). Peneliti melihat adanya faktor internal dan eksternal perusahaan yang mempengaruhi lamanya waktu pengauditan dan ketepatan waktu pelaporan keuangan. Populasi dan Sampel penelitian ini yaitu pada perusahaan yang menerbitkan Laporan Keuangan di Bursa Efek Indonesia (BEI) tahun 2012-2014. Tekhnik Analsis yang digunakan adalah menggunakan uji statistika Regresi Berganda. Hasil penelitian menunjukan bahwa faktor Internal saja yang mempengaruhi secara signifikan Audit Delay yaitu Profitabilitas, Solvabilitas dan Ukuran Perusahaan, sedangkan untuk variabel Timeliness, faktor yang mempengaruhi secara signifikan yaitu Tingkat Profitabilitas, Solvablitas dan Ukuran Kantor Akuntan Publik. Penelitian ini diharapkan mampu memberikan penambahan pandangan untuk literatur Penundaan Audit dan Ketepatan Pelaporan Keuangan.Keyword : Faktor Internal, Faktor Eksternal, Audit Delay, Timeliness

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