Skepticism and Professionalism to Fraud Detection Ability
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(1) Hizkia Prayoga Fakultas Ekonomi dan Bisnis Universitas Airlangga
Indonesia
(2) * Erina Sudaryati
Fakultas Ekonomi dan Bisnis, Universitas Airlangga
Indonesia
(*) Corresponding Author
Abstract
This study aims to prove the impact of skepticism and professionalism on the fraud detection ability of internal government auditors in East Java Province. Primary data is used
to obtain data from respondents, namely 102 APIP taken with saturated samples. The
collected data were then analyzed using SEM PLS version 3.0, where the results prove
that skepticism and professionalism has a positive impact on Fraud Detection Ability
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References
BIBLIOGRAPHY
[1] J. F. Hutabarat, “Pengaruh Profesionalisme, Independensi, Kompetensi dan Tanggungjawab Auditor terhadap Kemampuan Auditor dalam Mendeteksi Kecurangan (Survey pada Auditor di KAP Wilayah Sumatera),” J. Online Mhs. Fak. Ekon. Univ. Riau, vol. 2, no. 2, pp. 1–14, 2015.
[2] S. . Albrecht, C. . Albrecht, C. C. Albrecht, and M. F. Zimbelman, Fraud Examination, Fourth. New York: South-Western Cengage Learning, 2011.
[3] A. Simha and S. Satyanarayan, “Straight from the Horse ’ s mouth : Auditors ’ on Fraud Detection and Prevention , Roles of Technology , and White-Collars Getting Splattered with Red !,” J. Account. Financ., vol. 16, no. 1, pp. 26–44, 2016.
[4] T. E. Sandari, T. Ratnawati, and I. Yuhertiana, “Independence and Fraud Detection : Influence on The Professionalism of Forensic Auditor,” Arch. Bus. Res., vol. 6, no. 9, pp. 141–146, 2018, doi: 10.14738/abr.69.5210.
[5] A. W. Indrasti and B. Karlina, “Determinants Affecting the Auditor’s Ability of Fraud Detection: Internal and External Factors,” Adv. Econ. Bus. Manag. Res., vol. 127, no. Aicar 2019, pp. 19–22, 2020.
[6] S. A. H. Sayed Hussin, T. M. Iskandar, N. M. Saleh, and R. Jaffar, “Professional skepticism and auditors’ assessment of misstatement risks: The moderating effect of experience and time budget pressure,” Econ. Sociol., vol. 10, no. 4, pp. 225–250, 2017, doi: 10.14254/2071-789X.2017/10-4/17.
[7] R. D. Winardi, A. Mustikarini, and Y. Permana, “Do Auditor Professional Scepticism and Client Narcissism Affect Fraud Risk Assessment?,” Indones. J. Account. Res., vol. 20, no. 1, pp. 71–98, 2017, doi: 10.33312/ijar.347.
[8] A. W. Mardijuwono and C. Subianto, “Independence, professionalism, professional skepticism,” Asian J. Account. Res., vol. 3, no. 1, pp. 61–71, 2018, doi: 10.1108/ajar-06-2018-0009.
[9] E. Hadisantoso, I. M. Sudarma, and Y. Rura, “The Influence of Professionalism and Competence of Auditors towards the Performance of Auditors,” Sci. Res. J., vol. V, no. I, pp. 10–14, 2017, [Online]. Available: www.scirj.org.
[10] D. T. Hall and J. Goodale, Human Resource Management, Strategy, Design and Implementation. USA: Scott Foresman Company, 1986.
[11] M. W. Hamdan, “The Role of Forensic Accounting in Discovering Financial Fraud,” Int. J. Account. Res., vol. 06, no. 02, 2019, doi: 10.35248/2472-114x.18.6.176.
[12] U. Sekaran and R. Bougie, Research Methods for Business: A skill Building Approach. New York: John Wiley & Sons, Inc, 2016.
[13] I. Ghozali and H. Latan, Partial Least Square Konsep Teknik dan Aplikasi Menggunakan Program SmartPLS 3.0, 2nd ed. Semarang: Badan Penerbit Universitas Diponegoro, 2015.
[1] J. F. Hutabarat, “Pengaruh Profesionalisme, Independensi, Kompetensi dan Tanggungjawab Auditor terhadap Kemampuan Auditor dalam Mendeteksi Kecurangan (Survey pada Auditor di KAP Wilayah Sumatera),” J. Online Mhs. Fak. Ekon. Univ. Riau, vol. 2, no. 2, pp. 1–14, 2015.
[2] S. . Albrecht, C. . Albrecht, C. C. Albrecht, and M. F. Zimbelman, Fraud Examination, Fourth. New York: South-Western Cengage Learning, 2011.
[3] A. Simha and S. Satyanarayan, “Straight from the Horse ’ s mouth : Auditors ’ on Fraud Detection and Prevention , Roles of Technology , and White-Collars Getting Splattered with Red !,” J. Account. Financ., vol. 16, no. 1, pp. 26–44, 2016.
[4] T. E. Sandari, T. Ratnawati, and I. Yuhertiana, “Independence and Fraud Detection : Influence on The Professionalism of Forensic Auditor,” Arch. Bus. Res., vol. 6, no. 9, pp. 141–146, 2018, doi: 10.14738/abr.69.5210.
[5] A. W. Indrasti and B. Karlina, “Determinants Affecting the Auditor’s Ability of Fraud Detection: Internal and External Factors,” Adv. Econ. Bus. Manag. Res., vol. 127, no. Aicar 2019, pp. 19–22, 2020.
[6] S. A. H. Sayed Hussin, T. M. Iskandar, N. M. Saleh, and R. Jaffar, “Professional skepticism and auditors’ assessment of misstatement risks: The moderating effect of experience and time budget pressure,” Econ. Sociol., vol. 10, no. 4, pp. 225–250, 2017, doi: 10.14254/2071-789X.2017/10-4/17.
[7] R. D. Winardi, A. Mustikarini, and Y. Permana, “Do Auditor Professional Scepticism and Client Narcissism Affect Fraud Risk Assessment?,” Indones. J. Account. Res., vol. 20, no. 1, pp. 71–98, 2017, doi: 10.33312/ijar.347.
[8] A. W. Mardijuwono and C. Subianto, “Independence, professionalism, professional skepticism,” Asian J. Account. Res., vol. 3, no. 1, pp. 61–71, 2018, doi: 10.1108/ajar-06-2018-0009.
[9] E. Hadisantoso, I. M. Sudarma, and Y. Rura, “The Influence of Professionalism and Competence of Auditors towards the Performance of Auditors,” Sci. Res. J., vol. V, no. I, pp. 10–14, 2017, [Online]. Available: www.scirj.org.
[10] D. T. Hall and J. Goodale, Human Resource Management, Strategy, Design and Implementation. USA: Scott Foresman Company, 1986.
[11] M. W. Hamdan, “The Role of Forensic Accounting in Discovering Financial Fraud,” Int. J. Account. Res., vol. 06, no. 02, 2019, doi: 10.35248/2472-114x.18.6.176.
[12] U. Sekaran and R. Bougie, Research Methods for Business: A skill Building Approach. New York: John Wiley & Sons, Inc, 2016.
[13] I. Ghozali and H. Latan, Partial Least Square Konsep Teknik dan Aplikasi Menggunakan Program SmartPLS 3.0, 2nd ed. Semarang: Badan Penerbit Universitas Diponegoro, 2015.
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Published
2020-07-31
How to Cite
Prayoga, H., & Sudaryati, E. (2020). Skepticism and Professionalism to Fraud Detection Ability. Journal of Accounting Science, 4(2), 70-85. https://doi.org/10.21070/jas.v4i2.1087
Issue
Section
Auditing
Copyright (c) 2021 Hizkia Prayoga, Erina Sudaryati
This work is licensed under a Creative Commons Attribution 4.0 International License.
