Does skepticism moderates the effect of auditor work experience, independence, and auditor training on auditor ability to detect fraud?

Ni Kadek Widnyani Widyastari; I Dewa Nyoman Badera; Eka Ardhani Sisdyani

doi:10.21744/ijbem.v6n1.2066

Authors

Ni Kadek Widnyani Widyastari
widnyaniwidyastari@gmail.com
Udayana University, Denpasar, Indonesia
I Dewa Nyoman Badera Udayana University, Denpasar, Indonesia
Eka Ardhani Sisdyani Udayana University, Denpasar, Indonesia

Keywords:

auditor, experience, fraud detection, independence, training

Abstract

The purpose of this study is to prove and explain empirically the factors that affect the auditor's ability to detect fraud which consists of work experience, independence, and auditor training, and empirically prove and explain skepticismin moderating the effect of audit experience, independence, and auditor training on auditor's ability to detect fraud. The population in this study are auditors working in Public Accounting Firms in the Provinces of Bali & Nusa Tenggara in 2022 with a total of 130 people. The sample used in this study uses the saturated sample method. The data collection method in this study was a survey using a questionnaire. The analysis technique used to answer the problem formulation uses Moderated Regression Analysis (MRA) analysis with the Statistical Product and Service Solution (SPSS) application. The results of the analysis provide evidence that audit experience, independence, and auditor training have a positive and significant effect on the auditor's ability to detect fraud and skepticismcan moderate the effect of audit experience, independence, and auditor training on the auditor's ability to detect fraud.

Downloads

Download data is not yet available.

References

Afiani, F. A., Latifah, N., & Sukanto, E. (2019). Skeptisme Profesional, Pelatihan Audit Kecurangan, Pengalaman Audit dan Kemampuan Auditor dalam Mendeteksi Kecurangan pada Inspektorat Kota dan Kabupaten di Jawa Tengah. In Prosiding Seminar Nasional Mahasiswa Unimus (Vol. 2).

Agustinus, J. (2020). The reciprocal and nonlinearity relationship between corporate social responsibility and market value added: case study in Indonesia. Property Management, 38(3), 405-417.

Arnanda, C. R., Purba, V. D., & Putri, A. P. (2022). Pengaruh Kompetensi, Profesionalisme, Beban Kerja, Pengalama Auditor Terhadap Kemampuan Auditor Dalam Mendeteksi Kecurangan. Owner: Riset dan Jurnal Akuntansi, 6(1), 769-780.

Arsendy, M. T., Anugerah, R., & Diyanto, V. (2017). Pengaruh pengalaman audit, skeptisme profesional, red flags, dan tekanan anggaran waktu terhadap kemampuan auditor dalam mendeteksi kecurangan (Studi Empiris pada Kantor Akuntan Publik di DKI Jakarta) (Doctoral dissertation, Riau University).

Bedard, J. C., Jackson, C., Ettredge, M. L., & Johnstone, K. M. (2003). The effect of training on auditors' acceptance of an electronic work system. International Journal of Accounting Information Systems, 4(4), 227-250. https://doi.org/10.1016/j.accinf.2003.05.001

Bierstaker, J. L., Hunton, J. E., & Thibodeau, J. C. (2012). Does fraud training help auditors identify fraud risk factors?. In Advances in accounting behavioral research (Vol. 15, pp. 85-100). Emerald Group Publishing Limited.

Biksa, I. A. I., & Wiratmaja, I. D. N. (2016). Pengaruh Pengalaman, Indepedensi, Skeptisme Profesional Auditor Pada Pendeteksian Kecurangan. E-Jurnal Akuntansi, 17(3), 2384-2415.

Craswell, A., Stokes, D. J., & Laughton, J. (2002). Auditor independence and fee dependence. Journal of accounting and Economics, 33(2), 253-275. https://doi.org/10.1016/S0165-4101(02)00044-7

Emina?ao?lu, M., Uçar, E., & Eren, ?. (2009). The positive outcomes of information security awareness training in companies–A case study. information security technical report, 14(4), 223-229. https://doi.org/10.1016/j.istr.2010.05.002

Faradina, I. (2016). Pengaruh intellectual capital dan intellectual capital disclosure terhadap kinerja keuangan perusahaan. E-Jurnal Akuntansi, 15(2), 1623-1653.

Furiady, O., & Kurnia, R. (2015). The effect of work experiences, competency, motivation, accountability and objectivity towards audit quality. Procedia-Social and Behavioral Sciences, 211, 328-335. https://doi.org/10.1016/j.sbspro.2015.11.042

Indrawati, L. (2019). Pengaruh Skeptisisme Profesional, Independensi Auditor Dan Pelatihan Audit Kecurangan Terhadap Kemampuan Auditor Dalam Mendeteksi Kecurangan (Studi Empiris Pada Auditor Kantor Akuntan Publik Di Malang Raya) (Doctoral dissertation, Universitas Muhammadiyah Jember).

Iskandar, R., Ramadhan, M. S., Mansyuri, M. I., & Ramadhan, R. (2022). Determinants of Auditor's Ability to Detect Fraud: Internal and External Factors. International Journal of Science, Technology & Management, 3(1), 179-195.

Kumba, D., Subiyanto, B., & Priadi, J. I. (2018). Faktor-Faktor Yang Mempengaruhi Kemampuan Auditor Dalam Mendeteksi Kecurangan (Fraud) (Studi Empiris Pada Auditor BPK RI di Jakarta Pusat), Audit and Accounting Guide, 4(6), pp. 557–583.

La Ode, A., Wahyuniati, H., Angela, F., & Oktri, S. (2020). Auditor’s ability to detect fraud: Independence, audit experience, professional skepticism, and work load. Russian Journal of Agricultural and Socio-Economic Sciences, 107(11), 192-205.

Larasati, D., & Puspitasari, W. (2019). Pengaruh pengalaman, independensi, skeptisisme profesional auditor, penerapan etika, dan beban kerja terhadap kemampuan auditor dalam mendeteksi kecurangan. Jurnal Akuntansi Trisakti, 6(1), 31-42.

Ngai, E. W., Hu, Y., Wong, Y. H., Chen, Y., & Sun, X. (2011). The application of data mining techniques in financial fraud detection: A classification framework and an academic review of literature. Decision support systems, 50(3), 559-569. https://doi.org/10.1016/j.dss.2010.08.006

Novianingsih, D. and Kunarto (2020). Pengaruh Pengalaman Kerja, Pelatihan Dan Keahlian Auditor Terhadap Pendeteksian Kecurangan Laporan Keuangan, Jurnal Akuntansi Sekolah Tinggi Ilmu Ekonomi Indonesia, 1–19.

Nunley, J. M., Pugh, A., Romero, N., & Seals Jr, R. A. (2016). College major, internship experience, and employment opportunities: Estimates from a résumé audit. Labour Economics, 38, 37-46. https://doi.org/10.1016/j.labeco.2015.11.002

Pattiasina, V., Latuheru, A., & Ariani, D. F. (2019). Auditor skepticism: Papuan case. International Journal of Business, Economics & Management, 2(1), 1-10. https://doi.org/10.31295/ijbem.v2n1.46

Pemayun, C. I. M. P. N., & Dwirandra, A. N. B. (2019). Skeptisme Profesional Memoderasi Pengaruh Audit Training Pada Kemampuan Deteksi Kecurangan. E-Jurnal Akuntansi, 26(3), 1689-1716.

Peuranda, J. H., Hasan, A., & Silfi, A. (2019). Pengaruh Independensi, Kompetensi dan Skeptisme Profesional terhadap Kemampuan Auditor dalam Mendeteksi Kecurangan dengan Pelatihan Audit Kecurangan sebagai Variabel Moderasi. Jurnal Ekonomi, 27(1), 1-13.

Prakoso, B. H. (2019). Skeptisme Sebagai Variabel Moderasi (Studi Empiris pada KAP di Jakarta). Skripsi. Universitas Muhammadiyah Yogyakarta.

Pratiwi, W., Rizal, N., Indrianasari, N. T., Wiyono, M. W., & Ifa, K. (2019). Auditor Competence, Auditor Independence, Auditor Experience, Audit Fees and Time Budget Pressure against Fraud Detection. Jour of Adv Research in Dynamical & Control Systems, 11(12), 26-33.

Primasatya, A. M., Kalangi, L., & Gamaliel, H. (2022). Pengaruh Moral Reasoning, Pengalaman Kerja Dan Beban Kerja Terhadap Kemampuan Auditor Dalam Mendeteksi Kecurangan (Studi Pada Auditor Di Badan Pemeriksa Keuangan Republik Indonesia Perwakilan Provinsi Sulawesi Utara Dan Gorontalo. Jurnal Riset Akuntansi Dan Auditing" Goodwill", 13(1), 38-51.

Putri, K. M. D., Wirama, D. G., & Sudana, I. P. (2017). Pengaruh Fraud Audit Training, Skeptisisme Profesional, dan Audit Tenure Pada Kemampuan Auditor Dalam Mendeteksi Kecurangan. E-Jurnal Ekonomi dan Bisnis Universitas Udayana, 6(11), 3795-3822.

Rahmina, L. Y., & Agoes, S. (2014). Influence of auditor independence, audit tenure, and audit fee on audit quality of members of capital market accountant forum in Indonesia. Procedia-Social and Behavioral Sciences, 164, 324-331. https://doi.org/10.1016/j.sbspro.2014.11.083

Reynolds, J. K., & Francis, J. R. (2000). Does size matter? The influence of large clients on office-level auditor reporting decisions. Journal of accounting and economics, 30(3), 375-400. https://doi.org/10.1016/S0165-4101(01)00010-6

Ridwan, M., Suraida, I., Septiawan, B., & Dewi, E. A. (2021). Skeptisisme Auditor dan Dimensi Fraud Triangle Dalam Mendeteksi Kecurangan. Akurasi: Jurnal Studi Akuntansi dan Keuangan, 4(1).

Robbins, S. P., & Judge, T. A. (2008). Perilaku organisasi edisi ke-12. Jakarta: Salemba Empat, 11.

Sanjaya, A. (2017). Pengaruh Skeptisisme Profesional, Independensi, Kompetensi, Pelatihan Auditor, Dan Resiko Audit Terhadap Tanggung Jawab Auditor Dalam Mendeteksi Kecurangan. Jurnal Akuntansi Bisnis, 15(1), 41-55.

Sari, K. G. A., Wirakusuma, M. G., & Ratnadi, N. M. D. (2018). Pengaruh skeptisisme profesional, etika, tipe kepribadian, kompensasi, dan pengalaman pada pendeteksian kecurangan. E-Jurnal Ekonomi dan Bisnis Universitas Udayana, 7(1), 29-56.

Suganda, T. R., Ambarwati, S., & Astuti, T. (2018). Pengaruh Skeptisisme Profesional, Independensi, Dan Pengalaman Auditor Terhadap Kemampuan Auditor Mendeteksi Fraud. Liquidity: Jurnal Riset Akuntansi dan Manajemen, 7(1), 19-26.

Sukma, E., & Paramitha, R. V. (2020). Pengaruh Pengalaman Auditor, Independensi, dan Keahlian Profesional Terhadap Kemampuan Auditor Mendeteksi Kecurangan Laporan Keuangan dengan Skeptisme Profesional sebagai Variabel Moderasi. In Prosiding Seminar Nasional Pakar (pp. 2-36).

Wahyuni, N., & Isniawati, A. (2021). Analisis faktor-faktor kemampuan auditor mendeteksi kecurangan dengan memoderasi etika profesi. Journal of Business and Information Systems (e-ISSN: 2685-2543), 3(2), 75-86.

West, J., & Bhattacharya, M. (2016). Intelligent financial fraud detection: a comprehensive review. Computers & security, 57, 47-66. https://doi.org/10.1016/j.cose.2015.09.005

Zhang, Y., Zhou, J., & Zhou, N. (2007). Audit committee quality, auditor independence, and internal control weaknesses. Journal of accounting and public policy, 26(3), 300-327. https://doi.org/10.1016/j.jaccpubpol.2007.03.001