The Influence of Auditor Competence And Professional Skepticism on Efforts to Detect Fraud (Survey on Public Accounting Firms in Bandung)
DOI:
https://doi.org/10.61841/fzb23h46Keywords:
Auditor Competence, Professional Skepticism, Efforts to Detect FraudAbstract
This research aims to determine if there is an influence of auditor’s competence and professional skepticism toward efforts to detect fraud. The auditor in conducting an audit of the financial statements, needs to get the necessary trust in the financial statements of all material, whether due to an error or fraud. Fraud is harder to detect than error because it is hidden by the fraudster. The research takes samples with non-probability sampling method using purposive sampling. This research obtained 36 questionnaires from Public Accounting Firms in Bandung. The analysis technique used were validity test, reliability test, classic assumption test, multiple linear regression analysis, and hypothesis test using t-statistic hypothesis test to test partial regression coefficients and F-Statistics to test the simultaneous regression coefficients with 5% significance level. All the statistic calculations are done by using software SPSS 25. The result shows that auditor’s competence and professional skepticism simultaneously influence fraud detection effort significantly. Partially, auditor competence and professional skepticism have a significant influence towards fraud detection effort.
Downloads
References
Association of Certified Fraud Examiners. (2017). Fraud Resources: Fraud 101. Diambil kembali dari Association of
Certified Fraud Examiners Website: http://www.acfe.com
Arens, A. A., Elder, R. J., & Beasley, M.S. (2015). Auditing & Jasa Assurance : Pendekatan Terintegrasi (fifteen
Edition ed., Vol. 1). Erlangga: Jakarta.
CNN Indonesia. (2018, September 26). Kasus SNP Finance, DuaKantor Akuntan Publik Diduga Bersalah. Diambil
kembali dari https://www.cnnindonesia.com
Edison, A. (2018). Metode Penelitian Bisnis. Bandung: Cendra.
Hayes, R., Wallage, P., & Gortemaker, H. (2014). Principles of Auditing: An Introduction to International Standards
on Auditing. Harlow: Pearson Education.
Hery. (2017). Auditing Dan Asurans Pemeriksaan Akuntansi Berbasis Standar Audit Internasional. Jakarta: PT
Grasindo.
Karyono. (2013). Forensic Fraud. Yogyakarta: Andi.
Louwers, T. J., Ramsay, R. J., Sinason, D. H., Strawser, J. R., & Thibodeau, J. C. (2015). Auditing & Assurance
Service (Sixth ed.). New York: McGraw-Hill.
Pusat Pembinaan Profesi Keuangan. (2019). Daftar Kantor Akuntan Publik (KAP)Yang Telah Memperoleh Izin Dari
Meteri Keuangan. Diambil kembali dari www.pppk.kemenkeu.go.id
Tempo.co. (2003, Desember 8). Bapepam: Kasus Kimia Farma Merupakan Tindak Pidana. Dipetik Agustus 25, 2019,
dari bisnis.tempo.co
Tuanakotta, T. M. (2015). Audit Kontemporer. Jakarta Selatan: Selemba Empat.
Widiyastuti, M., & Pamudji, S. (2009). Jurnal Ilmiah Program Studi Manajemen Fakultas Ekonomi Universitas
Muhammadiyah Semarang. Pengaruh Kompetensi, Independensi, dan Profesionalisme terhadap Kemampuan Auditor Mendeteksi Kecurangan (Fraud), 5(2)
Downloads
Published
Issue
Section
License
You are free to:
- Share — copy and redistribute the material in any medium or format for any purpose, even commercially.
- Adapt — remix, transform, and build upon the material for any purpose, even commercially.
- The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
- Attribution — You must give appropriate credit , provide a link to the license, and indicate if changes were made . You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
- No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
Notices:
You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation .
No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.
