Pengaruh Independensi, Pengalaman Auditor, Skeptisisme Profesional, Beban Kerja dan Kompetensi Terhadap Kemampuan Auditor Mendeteksi Kecurangan Laporan Keuangan
Keywords:
Independence, Auditor Experience, Professional Skepticism, Workload, Competence, Auditor's Ability to Detect Financial Statement Fraud.
Abstract
This purpose of this study is to determine and analyze the direct influence of the dependent variable on the independent variable. Included among the independent variables are independence, auditor experience, professional skepticism, workload, and competency. The dependent variable is the ability of the auditor to identify fraudulent financial statements. The KAP Surabaya auditors serve as the population in this study. Fifty five of the 275 auditors employed by KAP Surabaya constitute the samples in this study. Non-probability sampling is the sampling technique used by researcher. Sampling is conducted by using the method of purposive sampling whichthe criteria of an auditor is a one-year working period. Method of multiple regression analysis is the employed analytical instrument. On the basis of an analysis of the data, it is determined that independence, auditor experience, and a burden have no bearing on the auditor’s ability to detect fraudulent financial statements. In the meantime, professional skepticism and competence enhance an auditor’s ability to detect fraudulent financial statements.
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References
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Megawati, S. (2019). the Effect of Independence, Experience, and Gender on Auditors Ability To Detect Fraud By Professional Skepticism As a Moderation Variable. Russian Journal of Agricultural and Socio-Economic Sciences, 91(7), 366–375. https://doi.org/10.18551/rjoas.2019-07.43
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Riduwan, A. (2017). The Influences of Competence , Independence , Due Professional Care , and Time Budget toward Audit Quality : Psychological Condition As The Moderating Variables. 19(8), 87–99. https://doi.org/10.9790/487X-1908058799
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Sekaran, U., & Bougie, R. (2016). Research Methods for Business Seventh Edition. John Wiley & Sons Ltd.
Setiawan, L., & Fitriany, F. (2011). Effect of Auditor Workload and Specialization on Audit Quality with Audit Committee Quality as Moderating Variables. Indonesian Journal of Accounting and Finance, 8(1), 36–53.
Suryandari, N. N. A., & Yaesti, A. (2017). Skeptisme Profesional dan Auditor. V(September), 109–115.
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
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Yessie, A. (2020). Effect Experience, Professional Auditor Independence and Vigilance Against Fraud Detection (Empirical Study On Regional Public Accounting Firm in Central Jakarta). Archives of Business Research, 8(9), 115–129. https://doi.org/10.14738/abr.89.9054
Agustin, L. W. D. (2019). the Influence of Professional Skepticism, Independency, Competence, and Personality Type of Auditors on Their Ability To Detect Fraud. Jurnal Ilmiah Mahasiwa FEB, 7(2).
Andriyanto, W. A. (2021). the Influence of Auditor Experience, Professional Expertise, Audit Training, and Professional Skepticism on Auditor Ability. Advances in Social Sciences Research Journal, 8(5), 1–12. https://doi.org/10.14738/assrj.85.10040
Arens, A. ., Randal, J. E., & Mark, S. B. (2015). Auditing dan Jasa Assurance Pendekatan Terintegrasi (15th ed.). Erlangga.
Astuti, J. P., & Sormin, P. (2019). Pengaruh Independensi, Kompetensi dan Profesionalisme Auditor Internal Terhadap Kemampuan Mendeteksi Kecurangan (Studi Kasus Pada Bank Panin, Bank CIMB Niaga, dan Bank Nationalnobu. Jurnal Akuntansi, 13(2), 123–142. https://doi.org/10.25170/10.25170/jara.v13i2.477
Atmaja, D. (2016). Pengaruh Kompetensi, Profesionalisme, Dan Pengalaman Audit Terhadap Kemampuan Auditor Badan Pemeriksa Keuangan (Bpk) Dalam Mendeteksi Fraud Dengan Teknik Audit Berbantuan Komputer (Tabk) Sebagai Variabel Moderasi. Media Riset Akuntansi, Auditing & Informasi, 16(1), 53–68.
Ayuningtyas, H. Y., & Pamudji, S. (2014). Pengaruh Pengalaman Kerja, Independensi, Integritas, Obyektivitas Dan Kompetensi Terhadap Kualitas Audit. Jurnal Ekonomika Bisnis, 05(01), 1–10. https://doi.org/10.22219/jekobisnis.v5i1.2258
Faradina, H., Agusti, R., & L, A. (2016). Pengaruh Beban Kerja, Pengalaman Audit dan Tipe Kepribadian Terhadap Skeptisme Profesional dan Kemampuan Auditor Dalam Mendeteksi Kecurangan (Studi Empiris pada KAP di Kota Medan, Padang dan Pekanbaru). Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau, 3(1), 1235–1249.
Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25. Badan Penerbit Universitas Diponegoro.
Halimuddin, H. (2015). Pengaruh Beban Kerja, Lingkungan Kerja Dan Disiplin Kerjaterhadap Kinerja Pegawai (Studi Balai Penelitian Dan Pengembangan Pengendalian Penyakit Bersumber Binatang Donggala, Kementerian Kesehatan Ri). Katalogis, 3(11), 5–7.
Hamilah, H., Denny, D., & Handayani, E. (2019). the Effect of Professional Education, Experience and Independence on the Ability of Internal Auditors in Detecting Fraud in the Pharmaceutical Industry Company in Central Jakarta. International Journal of Economics and Financial Issues, 9(5), 55–62. https://doi.org/10.32479/ijefi.8602
Hartomo, G. (2019). Kronologi Kasus Laporan Keuangan Garuda Indonesia hingga Kena Sanksi. Okezone.Com. https://economy.okezone.com/read/2019/06/28/320/2072245
Hayes, R; Wallage, P. Gortemaker, H. (2017). Prinsip-prinsip Pengauditan (Ketiga). Salemba Empat.
Horri, M., & Aulia, Y. (2021). The Influence of Auidt Experience, Workload, and Time Pressure on Auditor’s Ability to Detect Fraud (Case Study of Auditors who Work at KAP Surabaya). Jurnal Analisa Akuntansi Dan Perpajakan, 5(2), 209–221. https://doi.org/10.25139/jaap.v5i2.4211
IAPI, I. A. P. I. (2022). Direktori 2022, Kantor Akuntan Publik dan Akuntan Publik.
Indriyani, S., & Hakim, L. (2021). Pengaruh Pengalaman Audit, Skeptisme Profesional Dan Time Pressure Terhadap Kemampuan Auditor Mendeteksi Fraud. Jurnal Akuntansi Dan Governance, 1(2), 113. https://doi.org/10.24853/jago.1.2.113-120
Institut Akuntan Publik Indonesia (IAPI). (2021). Standar Audit 200 (Revisi 2021) Tujuan Keseluruhan Auditor Independen Dan Pelaksanaan Audit Berdasarkan Standar Audit. Standar Profesional Akuntan Publik, 200(Revisi), 1–36. https://iapi.or.id/standar-profesional-akuntan-publik/
Koesomowidjojo, S. M. (2017). Panduan Praktis Menyusun Analisis Beban Kerja. Raih Asa Sukse.
Koroy, T. R. (2015). Pendeteksian Kecurangan (Fraud) Laporan Keuangan oleh Auditor Eksternal. Jurnal Akuntansi Dan Keuangan, 10(1), 22.
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. https://doi.org/10.25105/jat.v6i1.4845
López, D. M., & Peters, G. F. (2012). The effect of workload compression on audit quality. Auditing, 31(4), 139–165. https://doi.org/10.2308/ajpt-10305
Megawati, S. (2019). the Effect of Independence, Experience, and Gender on Auditors Ability To Detect Fraud By Professional Skepticism As a Moderation Variable. Russian Journal of Agricultural and Socio-Economic Sciences, 91(7), 366–375. https://doi.org/10.18551/rjoas.2019-07.43
Ode, A. La, Wahyuniati, H., Angela, F., & Oktri, S. (2020). RJOAS, 11(107), November 2020. Accounting Analysis Journal, 11(November), 213–220.
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.
Riduwan, A. (2017). The Influences of Competence , Independence , Due Professional Care , and Time Budget toward Audit Quality : Psychological Condition As The Moderating Variables. 19(8), 87–99. https://doi.org/10.9790/487X-1908058799
Sari, K. G. arwinda, Wirakusuma, M. G., & Ratmadi, I. M. D. (2018). Fakultas Ekonomi dan Bisnis Universitas Udayana , Bali , Indonesia Fakultas Ekonomi dan Bisnis Universitas Udayana , Bali , Indonesia Fakultas Ekonomi dan Bisnis Universitas Udayana , Bali , Indonesia ABSTRAK Kd . Gita A . S ., Md Gd Wirakusuma dan Ni Md. 1, 29–56.
Sekaran, U., & Bougie, R. (2016). Research Methods for Business Seventh Edition. John Wiley & Sons Ltd.
Setiawan, L., & Fitriany, F. (2011). Effect of Auditor Workload and Specialization on Audit Quality with Audit Committee Quality as Moderating Variables. Indonesian Journal of Accounting and Finance, 8(1), 36–53.
Suryandari, N. N. A., & Yaesti, A. (2017). Skeptisme Profesional dan Auditor. V(September), 109–115.
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
Ulya, F. N. (2020). Kasus Jiwasraya, Beberkan Juga Peran Akuntan. Www.Kompas.Com. https://money.kompas.com/read/2020/01/09/135638726/kasus-jiwasraya-beberkan-juga-peran-akuntan?page=all
Wareza, M. (2019). Lagi-lagi KAP Kena Sanksi OJK, Kali Ini Partner EY. CNBC Indonesia. https://www.cnbcindonesia.com/market/20190809100011-17-90855/lagi-lagi-kap-kena-sanksi-ojk-kali-ini-partner-ey
Yessie, A. (2020). Effect Experience, Professional Auditor Independence and Vigilance Against Fraud Detection (Empirical Study On Regional Public Accounting Firm in Central Jakarta). Archives of Business Research, 8(9), 115–129. https://doi.org/10.14738/abr.89.9054
Published
2023-07-28
How to Cite
Frassasti, V., Respati, N., & Nor, W. (2023, July 28). Pengaruh Independensi, Pengalaman Auditor, Skeptisisme Profesional, Beban Kerja dan Kompetensi Terhadap Kemampuan Auditor Mendeteksi Kecurangan Laporan Keuangan. Jurnal Akuntansi Dan Keuangan (JAK), 28(2), 163-172. https://doi.org/https://doi.org/10.23960/jak.v28i2.1235
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