Determinants of Auditor's Ability to Detect Fraud: Internal and External Factors
Keywords:
Fraud detection, audit experience, professional skepticism, whistleblowing, time budget pressure
Abstract
Fraud cases that occur in Indonesia have fluctuated every year and in 2020 the number of state losses due to fraud is the largest in the last five years. The purpose of this study was to determine the effect of internal factors (experience and professional skepticism) and external (whistleblowing and time budget pressure) on the ability of auditors to detect fraud. Sampling using a survey method in the form of a questionnaire given to respondents, namely internal auditors the inspectorate and produced as many as 55 samples. Data testing was carried out by multiple regression testing using the SPSS version 23 program. The results showed that internal factors consisting of experience and professional skepticism and external factors, namely whistleblowing, had a positive effect on the ability of auditors to detect fraud. Meanwhile, time budget pressure does not prove to have an effect on auditors' ability to detect fraud.
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References
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[28] Suastawan, I. M. D. P., Sujana, E., & Sulindawati, N. luh G. E. (2017). Pengaruh Budaya Organisa, Proactive Fraud Audit, dan Whistleblowing Terhadap Pencegahan Kecurangan dalam Pengelolaan Dana Bos (Studi Empiris pada Sekolah-Sekolah di Kabupaten Buleleng). E-Journal S1 Ak Univ. Pendidikan Ganesha, 1(3), 1–12.
[29] Kirana, I. G. A. M. I., & Ramantha, I. W. (2020). The effect of auditor rotation, time pressure, and audit tenure on audit quality with auditor specialization as moderation variable (empirical study of manufacturing companies listed on the Indonesia stock exchange in 2014-2018). International Research Journal of Management, IT and Social Sciences, 7(3), 126–136. https://doi.org/10.21744/irjmis.v7n3.931.
[30] Pangestika, W., Taufik, T., & Silfi, A. (2014). Pengaruh Keahlian Profesional, Independensi, dan Tekanan Anggaran Waktu Terhadap Pendeteksian Kecurangan (Studi Empiris pada Bada Pemeriksa Keuangan Perwakilan Provinsi Riau). Jom Fekom, 1(2), 1–15.
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[33] Asmara, R. Y. (2017). The Effects of Internal Auditors Competence and Independence on Proffesional Judgment: Evidence from Indonesia. International Journal of Economic Perspective, 11(2), 300–308.
[34] Dewi, S. R. K., & Nurfadila. (2018). Pengaruh Kompetensi Auditor, Profesionalisme, Dan Sistem Pengendalian Internal Terhadap Kualitas Audit. CESJ: Center Of Economic Students Journal, 1(1), 93–107. http://jurnal.fe.umi.ac.id/index.php/CESJ/article/view/143.
[35] Dasila, R. A., & Hajering, H. (2019). Pengaruh Pengalaman, Independensi Dan Skeptisme Profesional Auditor Terhadap Pendeteksian Fraud. Jurnal Ilmu Ekonomi, 2(1), 69–73.
[36] Rahmawati, P., & Halmawati. (2020). Pengaruh Locus Of Control dan Tekanan Anggaran Waktu terhadap Perilaku Disfungsional Auditor: Studi Empiris pada Kantor Akuntan Publik di Kota Padang. Wahana Riset Akuntansi, 8(1), 35. https://doi.org/10.24036/wra.v8i1.109102.
[37] Wakhidah, A. K., & Mutmainah, K. (2021). Bystander Effect , Whistleblowing System , Internal Locus Of Control dan Kompetensi Aparatur dalam Pencegahan Fraud Dana Desa. Journal of Economic, Business and Engineering (JEBE), 3(1), 29–39.
[38] Marciano, B., Syam, A., Suyanto, & Ahmar, N. (2021). Whistleblowing System dan Pencegahan Fraud: Sebuah Tinjauan Literatur. Jurnal Akuntansi Berkelanjutan Indonesia, 4(3), 313–324. https://doi.org/http://dx.doi.org/10.32493/JABI.v4i3.y2021.p313-324.
[39] Nurul, R., & Herliansyah, Y. (2021). The Influence of Corporate Ethics Culture on Whistleblowing Mechanisms and Their Impact on Fraud Detection (Empirical Study in the Anti Fraud Division of PT. Bank XYZ in Jakarta 2020). Asian Journal of Social Science Studies, 6(3), 1. https://doi.org/10.20849/ajsss.v6i3.932.
[40] Pamungkas, I. D., Wahyudi, S., & Achmad, T. (2020). Whistljeblowing system and fraud early warning system on village fund fraud: The Indonesian experience. International Journal of Financial Research, 5(2), 151–158. https://doi.org/10.5430/ijfr.v10n6p211.
[2] Jusup, A. H. (2014). Auditing (Pengauditan Berbasis ISA) (2nd ed.). Sekolah Tinggi Ilmu Ekonomi YKPN.
[3] ACFE.Inc. (2020). Report To the Nations 2020 Global Study on Occupational Fraud and Abuse. Association of Certified Fraud Examiner,Inc.
[4] ICW. (2020). Laporan Pemantauan Tren Penindakan Kasus Korupsi Semester I 2020. In Indonesia Corruption Watch.
[5] CPI. (2020). Corruption Perceptions Index.
[6] Anggriawan, E. F. (2014). Pengaruh Pengalaman Kerja, Skeptisisme Profesional, dan Tekanan Waktu Terhadap Kemampuan Mendeteksi Fraud (Studi Empiris pada Kantor Akuntan Publik di DIY). Jurnal Nominal, 3(2), 101–116.
[7] Suryanto, R., Indriyani, Y., & Sofyani, H. (2017). Determinan Kemampuan Auditor dalam Mendeteksi Kecurangan. Jurnal Akuntansi Dan Investasi, 18(1), 102–118. https://doi.org/10.18196/jai.18163.
[8] Indriyani, S., & Hakim, L. (2021). Pengaruh Pengalaman Audit, Skeptisme Profesional dan Time Pressure Terhadap Kemampuan Auditor Mendeteksi Fraud. Jurnal Akuntansi Dan Governance, 1(1), 113–120.
[9] Jannah, F., & Pratono, R. (2021). Pengaruh Gender , Tipe Kepribadian , Tingkat Pendidikan, dan Pengalaman Audit Terhadap Skeptisme Auditor Internal Pemerintah (Studi Empiris pada Inspektorat Provinsi Jawa Timur). Economie, 2(2), 158–177.
[10] Firtiana, A. V. (2019). Faktor Internal Auditor yang Mempengaruhi Kemampuan Auditor dalam Mendeteksi Kecurangan. Jurnal Online Insan Akuntan, 4(2), 2. https://doi.org/10.25105/semnas.v0i0.5847.
[11] Arsendy, M. T., Anugerah, R., & Diyanto, V. (2017). Pengaruh Pengalaman Audit, Skeptisme Profesional, Reg Flags, Dan Tekanan Anggaran Waktu Terhadap Kemampuan Auditor Dalam Mendeteksi Kecurangan (Studi Empiris Pada KAP Di DKI Jakarta). JOM Fekom, 4(1), 1096–1107.
[12] Arfiana. (2019). Pengaruh Pengalaman Kerja, Religiusitas, dan Skeptisme Profesional terhadap Kemampuasn Auditor Internal dalam Mendeteksi Kecurangan (Studi pada Kantor Inspektorat Kabupaten Buton Tengah dan Kabupaten Buton Selatan). Jurnal Akademik Pendidikan Ekonomi, VI(1), 99–106.
[13] Permana, Y., & Eftarina, M. (2020). Peran Whistleblowing System dalam Memoderasi Pengaruh Skeptisme Profesional Terhadap Kemampuan Auditor dalam Mendeteksi Kecurangan. Prosiding Seminar Nasional Pakar Ke 3 Tahun 2020 Buku 2: Sosial Dan Humaniora, 3(2), 2.14.1-1.14.6.
[14] KNKG. (2008). Menggagas Sistem Whistleblower di Indonesia. Whistle Blower System Proceedings, 2, 1–11.
[15] Rahmida, M., & Urumsah, D. (2020). Determinan deteksi fraud audit: peran moderasi gender dan pengalaman. Proceeding of National Conference on Accounting & Finance, 2, 1–10. https://doi.org/10.20885/ncaf.vol2.art1.
[16] Pangestika, W., Taufik, T., & Silfi, A. (2014). Pengaruh Keahlian Profesional, Independensi, dan Tekanan Anggaran Waktu Terhadap Pendeteksian Kecurangan (Studi Empiris pada Bada Pemeriksa Keuangan Perwakilan Provinsi Riau). Jom Fekom, 1(2), 1–15.
[17] BPK. (2017). Ikhtisar Hasil Pemeriksaan Semester 1 Tahun 2017.
[18] Gartner, I. R., Administração, P., Pesquisa, F., & Fernuni, O. (2017). Triângulo de fraudes de Cressey ( 1953 ) e teoria da agência : estudo aplicado a instituições bancárias brasileiras. 108–140.
[19] Wolfe, D. T., & Hermanson, D. R. (2004). The Fraud Diamond: Considering the Four Element of Fraud. The CPA Journal, 74(12), 38–42.
[20] Marks, J. (2012). The Mind Behind The Fraudsters Crime : Key Behavioral and Environmental Elements Discussion Leader : Crowe Howard, LPP (Presentation)., 1–62.
[21] Vousinas, G. (2019). Elaborating on the Theory of Fraud. New Theoretical Extensions. Journal of Financial Crime, 26(1), 372–381. https://doi.org/10.2139/ssrn.3163337.
[22] Sari, S. P., & Nugroho, N. K. (2020). Financial Statements Fraud dengan Pendekatan Vousinas Fraud Hexagon Model: Tinjauan pada Perusahaan Terbuka di Indonesia. 1st Annual Conference of Ihtifaz: Islamic Economics, Finance, and Banking, 409–430. http://seminar.uad.ac.id/index.php/ihtifaz/article/download/3641/1023.
[23] BPKP. (2008). Pelaksanaan Raker Pusdiklatwas BPKP tahun 2008. Pusdiklatwas BPKP. https://pusdiklatwas.bpkp.go.id/konten/show/71.
[24] Larasati, D., Andreas, & Rofika. (2020). Teknik Audit Investigasi, Pengalaman dan Profesionalisme Auditor Pada Pengungkapan Kecurangan : Kecerdasan Spiritual Sebagai Pemoderasi. Jurnal Kajian Akuntansi Dan Bisnis Terkini, 1(1), 150–169.
[25] Tuanakotta, T. M. (2016). Akuntansi Forensik dan Audit Investigatif (2nd ed.). Salemba Empat.
[26] Maulida, W. Y., & Bayunitri, Bu. I. (2021). The influence of whistleblowing system toward fraud prevention. International Journal of Financial, Accounting, and Management, 2(4), 275–294. https://doi.org/10.35912/ijfam.v2i4.177.
[27] Primasari, R. A., & Fidiana, F. (2020). Whistleblowing Berdasarkan Intensitas Moral, Komitmen Profesional, dan Tingkat Keseriusan Kecurangan. Jurnal Kajian Akuntansi, 4(1), 63–77. https://doi.org/10.33603/jka.v4i1.3383.
[28] Suastawan, I. M. D. P., Sujana, E., & Sulindawati, N. luh G. E. (2017). Pengaruh Budaya Organisa, Proactive Fraud Audit, dan Whistleblowing Terhadap Pencegahan Kecurangan dalam Pengelolaan Dana Bos (Studi Empiris pada Sekolah-Sekolah di Kabupaten Buleleng). E-Journal S1 Ak Univ. Pendidikan Ganesha, 1(3), 1–12.
[29] Kirana, I. G. A. M. I., & Ramantha, I. W. (2020). The effect of auditor rotation, time pressure, and audit tenure on audit quality with auditor specialization as moderation variable (empirical study of manufacturing companies listed on the Indonesia stock exchange in 2014-2018). International Research Journal of Management, IT and Social Sciences, 7(3), 126–136. https://doi.org/10.21744/irjmis.v7n3.931.
[30] Pangestika, W., Taufik, T., & Silfi, A. (2014). Pengaruh Keahlian Profesional, Independensi, dan Tekanan Anggaran Waktu Terhadap Pendeteksian Kecurangan (Studi Empiris pada Bada Pemeriksa Keuangan Perwakilan Provinsi Riau). Jom Fekom, 1(2), 1–15.
[31] Ghozali, I. (2016). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 23 (8th ed.). Badan Penerbit Universitas Diponegoro.
[32] Asosiasi Auditor Intern Pemerintah Indonesia (AAIPI). (2014). Indonesian Government Audit Standards. Jakarta.
[33] Asmara, R. Y. (2017). The Effects of Internal Auditors Competence and Independence on Proffesional Judgment: Evidence from Indonesia. International Journal of Economic Perspective, 11(2), 300–308.
[34] Dewi, S. R. K., & Nurfadila. (2018). Pengaruh Kompetensi Auditor, Profesionalisme, Dan Sistem Pengendalian Internal Terhadap Kualitas Audit. CESJ: Center Of Economic Students Journal, 1(1), 93–107. http://jurnal.fe.umi.ac.id/index.php/CESJ/article/view/143.
[35] Dasila, R. A., & Hajering, H. (2019). Pengaruh Pengalaman, Independensi Dan Skeptisme Profesional Auditor Terhadap Pendeteksian Fraud. Jurnal Ilmu Ekonomi, 2(1), 69–73.
[36] Rahmawati, P., & Halmawati. (2020). Pengaruh Locus Of Control dan Tekanan Anggaran Waktu terhadap Perilaku Disfungsional Auditor: Studi Empiris pada Kantor Akuntan Publik di Kota Padang. Wahana Riset Akuntansi, 8(1), 35. https://doi.org/10.24036/wra.v8i1.109102.
[37] Wakhidah, A. K., & Mutmainah, K. (2021). Bystander Effect , Whistleblowing System , Internal Locus Of Control dan Kompetensi Aparatur dalam Pencegahan Fraud Dana Desa. Journal of Economic, Business and Engineering (JEBE), 3(1), 29–39.
[38] Marciano, B., Syam, A., Suyanto, & Ahmar, N. (2021). Whistleblowing System dan Pencegahan Fraud: Sebuah Tinjauan Literatur. Jurnal Akuntansi Berkelanjutan Indonesia, 4(3), 313–324. https://doi.org/http://dx.doi.org/10.32493/JABI.v4i3.y2021.p313-324.
[39] Nurul, R., & Herliansyah, Y. (2021). The Influence of Corporate Ethics Culture on Whistleblowing Mechanisms and Their Impact on Fraud Detection (Empirical Study in the Anti Fraud Division of PT. Bank XYZ in Jakarta 2020). Asian Journal of Social Science Studies, 6(3), 1. https://doi.org/10.20849/ajsss.v6i3.932.
[40] Pamungkas, I. D., Wahyudi, S., & Achmad, T. (2020). Whistljeblowing system and fraud early warning system on village fund fraud: The Indonesian experience. International Journal of Financial Research, 5(2), 151–158. https://doi.org/10.5430/ijfr.v10n6p211.
Published
2022-01-11
How to Cite
Rizkiana Iskandar, Muh. Syahru Ramadhan, M. Ikhwan Mansyuri, & Rizky Ramadhan. (2022). Determinants of Auditor’s Ability to Detect Fraud: Internal and External Factors. International Journal of Science, Technology & Management, 3(1), 179-195. https://doi.org/10.46729/ijstm.v3i1.452
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Articles
