|
The Effect Of Forensic Accounting, Training, Experience, Work Load And Professional Skeptic On Auditors Ability To Detect Of Fraud
[Full Text]
AUTHOR(S)
Evenri Sihombing, Erlina, Rujiman, Iskandar Muda
KEYWORDS
forensic accounting, training, Workload, experience, professional skeptic, Detect of Fraud
ABSTRACT
This study aims to examine and analyze the Effect of Forensic Accounting, Training, Experience, Workload, and Professional Skeptics on the Auditor's Ability to Detect of Fraud (Empirical Study on Representative BPK, BPKP Representatives and Provincial Inspectorates in North Sumatra). This study uses a type of causality research using the survey method. Data collection is done by questionnaires distributed to respondents. The method of determining the sample using a simple random method. The method of data analysis uses multiple linear regression analysis. Data processing uses the SPSS version 25 application. The results show that forensic accounting variables, training, experience, workload, and professional skepticism have a simultaneous effect on the auditor's ability to detect fraud. Partially, forensic accounting, training, experience, and professional skeptic variables have a direct (positive) and significant relationship, while workload has a relationship that is not in the same direction (negative) and has no significant effect on the auditor's ability to detect of fraud.
REFERENCES
[1]. Association Certified Fraud Examiner (ACFE). (2017). Fraud Indonesia Survey 2016. Jakarta: ACFE Indonesia Chapter.
[2]. Albrecht, S.W., Albrecth, C.O., Albrecth, C.C., and Zimbelman, M.F. (2012). Fraud Examination. Fourth Edition. USA: South-Western Cengage Learning.
[3]. Bologna, J., Robert, J., Lindsquist, Joseph T., Wells. (1993), The Accountant's Handbook of Fraud and Commercial Crime, First Edition, New York: John Wiley & Sons ..
[4]. Republic of Indonesia Supreme Audit Agency. (2017). Supreme Audit Agency Regulation Number 1 of 2017 concerning State Financial Inspection Standards. Jakarta: BPK.
[5]. Financial and Development Supervisory Agency. (2015). Regulation of the Head of the Indonesian Financial and Development Supervisory Agency Number 6 of 2015 concerning Grand Design for Increasing Capability of Government Internal Supervisory Apparatus for 2015-2019. Jakarta: BPKP.
[6]. Bulchia. (2008). Analysis of the Effect of Experience and Training on Auditor Knowledge in Detecting Fraud. Jakarta: Hidayatullah Syarif State Islamic University.
[7]. Claire, A.C. and Jude, O.H. (2016). Forensic Accounting and Fraud Detection in Nigerian Public Sector. Journal of Accounting. Igbinedion University. Vol.2.
[8]. Cressey, Donald R. (1953). Other's People Money: A Study in The Social Psychology of Embezzlement. Glencoe. IL: Free Press.
[9]. Darmasto, Gatot. (2018). Development of APIP Capability, SPIP Maturity, Implementation of SIMDA Planning and Siskeudes. Presentation of Deputy Head of BPKP in the Field of Supervision of Regional Financial Management in the Government Internal Supervisory Coordination Meeting on July 17, 2018. Jakarta.
[10]. Darmasto, Gatot. (2016). Increased SPIP Maturity and APIP Capability, Exposure of Deputy Head of BPKP for Regional Financial Supervision in the 2016 APIP National Coordination Meeting on 23 August 2016. Jakarta.
[11]. Enofel, A.O, Okpako, P.O, and Atube, E.N. (2013). The Impact of Forensic Accounting on Fraud Detection, Paper, European Journal of Business and Management. Vol.5, No. 26.
[12]. Elvi. (2015). Effects of Experience, Audit Knowledge and Professional Skeptics on the Auditor's Ability to Detect Fraud (Empirical Study at Padang City Inspectorate and Inspectorate of Padang Pariman Regency. Thesis. Padang: Andalas University.
[13]. Faradina, Haura. (2016). Effect of Workload, Audit Experience and Type of Personality on Professional Skepticism and the Auditor's Ability to Detect Fraud (Empirical Study on Public Accounting Firms in Medan, Padang and Pekanbaru). JOM Fekon. Vol.3. Number 1.
[14]. Fauzan, I.A., Purnamasari, P., Gunawan, H. (2015). Effects of Forensic Accounting and Investigative Audits on Fraud Disclosures (Case Study at the Financial and Development Supervisory Agency (BPKP) Representative of West Java Province. Proceedings of Accounting. Vol.2. No. 2.
[15]. Firman R., Bobbi, Purnamasari, P., Oktaroza, L., and Magnaz. (2017). Effects of Forensic Accounting and Investigative Audit on the Detection of White Collar Crime. Accounting Proceedings. Vol.3, No. 2.
[16].
[17]. Festinger, Leon. 1957. A Theory of Cognitive Dissonance. California: Stanford University Press.
[18]. Hilmi, Fakhri. (2011). Effects of Experience, Training, Auditor Skepticism on Fraud Detection. Essay. Jakarta: UIN Syarif Hidayatullah.
[19]. Hurt, Kathy R. (2010). Development of a Scale to Measure Professional Skepticism. A Journal of Practice & Theory, Vol 29, No. 1.
[20]. Indonesian Accountants Association. (2009). Professional Accountant Professionalism Standards. Jakarta: Salemba Empat Publisher.
[21]. Jo-Kranacher, Mary, Riley (Dick), Richard A, T. Wells, Joseph. (2011). Forensic Accounting and Fraud Examination. United States America: John Wiley & Sons, Inc. ...
[22]. Large Dictionary of Indonesian Language (1990), Edition 3, Jakarta: Balai Pustaka Publisher.
[23]. Kartikarini, Nurrahmah and Sugiarto. (2016). The Influence of Gender, Expertise, and Professional Skepticism on the Ability of Auditors to Detect Fraud (Study of the Republic of Indonesia Supreme Audit Agency), Full Paper. National XIX Accounting Symposium. Lampung.
[24]. Librayanti, F. (2018, December 20). The Governor of North Sumatra Receives LHP from North Sumatra BPK, There is a Loss of Rp1 Trillion. Accessed from http://www.gatra.com/rubrik/nasional/
[25]. government-area / 374019.
[26]. Luthans, F. (1998). Organizational Behavior: Personality and Attitude. Eight Edition. New York: McGraw Hill.
[27]. Malle, Bertram F. (2011). Attribution Theories: How People Make Sense of Behavior, in Chadee D. (ed.). Theories in Social Psychology. Wiley-Blackwel.
[28]. Molina and Wulandari, Safitri. (2018). Effect of Experience, Workload and Time Pressure on the Auditor's Ability to Detect Fraud. Journal of Accounting Science. Vol. 16. No. 2
[29]. Novita, Ulfa. (2015). The Effect of Experience, Workload, and Training on Skepticism and the Auditor's Ability to Detect Fraud (Empirical Study at the Auditor in the Representative Office of Riau Province BPKP). JOM Fekon. Vol.2. No. 1.
[30]. Nasution, Hafifah and Fitriany. (2012). Effect of Workload, Audit Experience and Personality Type on Professional Skepticism and Auditor's Ability to Detect Fraud. Journal and Proceedings of the National Symposium on Accounting. Vol. 15.
[31]. Noviyanti, Suzy. (2008). Auditor Professional Skeptics in Detecting Fraud. Indonesian Accounting and Finance Journal. Vol.5. Number 1.
[32]. Ministry of Administrative Reform and Bureaucratic Reform of the Republic of Indonesia. (2016). Regulation of the Minister of Administrative Reform and Bureaucratic Reform of the Republic of Indonesia Number 10 of 2016 concerning Revocation of Regulation of the Minister of State for Administrative Reform Number PER / 05/M.PAN/03/2008 concerning Audit Procedure of Government Internal Supervisory Apparatus. Jakarta.
[33]. Government of the Republic of Indonesia. (2003). Law Number 17 of 2003 concerning State Finance. Jakarta.
[34]. Rahayu, Siti and Gudono. (2016). Factors Affecting the Auditor's Ability in Fraud Detection: A Mixed Research with an Explanative Sequential Approach. Full Paper. National XIX Accounting Symposium. Lampung.
[35]. Indonesian Government Internal Audit Standards (SAIPI). (2014). Association of the Indonesian Government's Internal Auditors. Jakarta.
[36]. Suharyadi and Purwanto, S.K. (2018). Statistics for Modern Economics and Finance. Edition 3. Book 2. Jakarta: Salemba Empat Publisher.
[37]. Singh, Kishore Harichunder. (2012). A Conceptual Model For Proactive Detection of Potential Fraud Enterprise Systems: Exploiting SAP Audit Trail To Detect Asset Misapropriation. Dissertation. Queensland: University of Southern Queensland.
[38]. Sugiyono. (2014). Easy Ways to Arrange Thesis, Thesis, and Dissertation. Bandung: Alfabeta Publisher.
[39]. Supriyanto. (2014). Effect of Workload, Audit Experience, Personality Types and Professional Skepticism on the Auditor's Ability to Detect Fraud (Empirical Study in Public Accounting Firms in Solo and Yogyakarta). Publication manuscript. Surakarta: Muhammadiyah University of Surakarta.
[40]. Sujarweni, V. Wiratna. (2016). Peel Finished Research Accounting with SPSS. Yogyakarta: New Library Publisher Press.
[41]. Transparancay International Indonesia. (2017). 2017 Indonesian Corruption Perception Index - Survey Between Business Actors in 12 Cities in Indonesia. Downloaded from: www.riset.ti.or.id/wp-content/uploads/2018/09/IPK-2017.
[42]. Tuanakotta, Theodorus M. (2010). Critical Thinking in Auditing. Jakarta: Salemba Empat Publisher.
[43]. Tumanggor, Fajar A. (2017, November 29). Responding to the Medan City Corruption Perception Index. Accessed from http://indonesiana.tempo.co/read/19990402/
[44]. 2017/11/29 / angr4hf /
[45]. Warhuus, Catherine. (2011). Finding fraud: The role of auditing in the detection of white-collar crime. Thesis. Oslo: BI Norwegian Business School.
[46]. Widiyastuti, Marcellina and Sugeng Pamudji. (2009). Effect of Competence, Independence, and Professionalism on the Auditor's Ability to Detect Fraud. Value Added. Vol.5. No.2.
[47]. Wuysang, Recky V.O., Nangoi, G., Pontoh, W. (2016). Analysis of Application of Forensic Accounting and Investigative Audit of Prevention and Disclosure of Frauds in Regional Financial Management at BPKP Representatives of North Sulawesi Province. M
|
