Competence, Professionalism, Audit Experience and Auditor's Ability In Detecting Fraud
DOI:
https://doi.org/10.22219/jaa.v5i4.24306Keywords:
Audit Experience, Auditor Ability, Competence, Detecting Fraud, ProfessionalismAbstract
This study aims to examine the effect of competence, professionalism, and audit experience on the auditor's ability to detect fraud. This type of quantitative research with respondents are inspectors and auditors at the Inspectorate of Batu City. Determination of the number of samples is done by non-probability sampling method with purposive sampling technique. The data in the study used primary data taken directly to the respondents through a given questionnaire. The research data were analyzed using the outer model and inner model tests with the help of the Smart Partial Least Square (PLS) version 3.3.9_64bit software program. The results obtained in this study are competence has a positive and significant effect on the auditor's ability to detect fraud, professionalism has a positive and significant effect on the auditor's ability to detect fraud and audit experience has a positive and insignificant effect on the auditor's ability to detect fraud. Future research is expected to add independent variables from external factors that can affect the auditor's ability to detect fraud such as red flags, workload, and time pressure to obtain valid data.
Downloads
References
Budiatmaja, R. (2022). The Influence of Internal Control, Company SOP and Auditor Professionalism on Fraud Prevention Measures PT Nippon Indosari Corpindo, TBK. Jurnal ASET (Akuntansi Riset), 13(2), 367–385. https://doi.org/10.17509/jaset.v13i2.39313
Cahyani, M. R., Aristanti, I. A. P. M. P., Arie, A. A. P. G. B., Putra, M. D. P., & Bagiana, I. K. (2022). The Effect Of Competence, Morality, Integrity, Internal Control, And Organizational Culture On Fraud Prevention With Whistleblowing System As Moderating Variables. Jurnal Mantik, 6(3), 3245–3256. https://doi.org/10.35335/mantik.v6i3.3151
Cortinah, M., & Ruslim, H. (2022). The Effect of Forensic Auditor Skills, Forensic Auditor Techniques, Forensic Auditor Experience, and Technological Readiness on Fraud Detection. Budapest International Research and Critics Institute-Journal (BIRCI-Journal), 5(3), 22133–22149. https://doi.org/10.33258/birci.v5i3.6223
Ginting, R., Suhendar, S., Sahusilawane, W., Amalia, M. M., & Jatnika, R. (2022). Analysis of the influence of internal control and competence of village apparatuses on village fund management fraud. Enrichment: Journal of Management, 12(5), 4470–4477. https://doi.org/10.35335/enrichment.v12i5.1033
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. https://doi.org/10.46729/ijstm.v3i1.452
Joko, A. (2023). Determination of Auditor Experience, Task-Specific Knowledge, and Implementation of Institution Governance Against Fraud Prevention. Aptisi Transactions on Technopreneurship (ATT), 5(1), 9–18. https://doi.org/10.34306/att.v5i1.276
Noch, M. Y., Ibrahim, M. B. H., Akbar, M. A., Kartim, K., & Sutisman, E. (2022). Independence And Competence On Audit Fraud Detection: Role Of Professional Skepticism As Moderating. Jurnal Akuntansi, 26(1), 161–175. https://doi.org/10.24912/ja.v26i1.823
Prohantoro, A., & Kuntadi, C. (2022). The Influence of Role Conflict, Time Burden and Competence on Professionalism and Ability of Internal Auditors to Detect Fraud at the Inspectorate General of the Ministry of Education and Culture in Indonesia. Saudi J Econ Fin, 6(3), 98–105. https://doi.org/10.36348/sjef.2022.v06i03.002
Putra, W. E. (2022). Audit Quality as Intervening Variable of the Relationship between Competency, Independence, and Professionalism on the Ability to Detect Fraud (A Case Study on the Bungo and Tebo Regencies Inspectorate Auditors). Webology, 19(1). https://doi.org/10.14704/WEB/V19I1/WEB19158
Putri, N. P. A. W., Putra, I. N. W. A., Wirakusuma, M. G., & Suputra, I. D. G. D. (2022). The effect of independence, professionalism, and experience of internal auditors on fraud prevention with organizational culture as moderating variable. Linguistics and Culture Review, 6(S1), 565–580. https://doi.org/10.21744/lingcure.v6nS1.2108
Rahmawati, A., & Kuntadi, C. (2022). Faktor-Faktor yang Mempengaruhi Pendeteksian Fraud: Kompetensi, Profesionalisme dan Pengalaman Audit (Literature Review Audit). JURNAL MANAJEMEN PENDIDIKAN DAN ILMU SOSIAL, 4(1), 60–68. https://doi.org/10.38035/jmpis.v4i1.1377
Saputra, K. A. K., Mu’ah, M., Jurana, J., Korompis, C. W. M., & Manurung, D. T. H. (2022). Fraud Prevention Determinants: A Balinese Cultural Overview. Australasian Accounting, Business and Finance Journal, 16(3), 167–181. http://dx.doi.org/10.14453/aabfj.v16i3.11
Sari, Y., Yazid, H., & Taqi, M. (2022). The Influence of Independency, Professionalism, and Integrity on Fraud Prevention with Leadership Style As Moderating Variable. Journal of Applied Business, Taxation and Economics Research, 1(6), 653–666. https://doi.org/10.54408/jabter.v1i6.102
Wahidahwati, W., & Asyik, N. F. (2022). Determinants of auditors ability in fraud detection. Cogent Business & Management, 9(1), 2130165. https://doi.org/10.1080/23311975.2022.2130165
Widiyanto, A. M. A. (2022). The Effect of Auditor’s Competence, Task Complexity and Digital Forensic Support on Auditor’s Ability in Detecting Fraud. Budapest International Research and Critics Institute-Journal (BIRCI-Journal), 5(3), 22660–22671. https://doi.org/10.33258/birci.v5i3.6279
Downloads
Published
Issue
Section
License
Copyright (c) 2022 Agung Prasetyo Nugroho Wicaksono
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Jurnal Akademi Akuntansi is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
Jurnal Akademi Akuntansi dilisensikan di bawah lisensi Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International.
Penulis yang menerbitkan artikel di jurnal ini menyetujui ketentuan berikut:
- Penulis mempertahankan hak cipta dan memberikan hak jurnal atas publikasi pertama dengan karya yang secara serentak dilisensikan di bawah Lisensi Pengaitan Creative Commons yang memungkinkan orang lain untuk berbagi karya dengan pengakuan atas karya penulis dan publikasi awal dalam jurnal ini.
- Penulis dapat masuk ke dalam pengaturan kontrak tambahan yang terpisah untuk distribusi non-eksklusif versi karya jurnal yang diterbitkan (misalnya, mempostingnya ke repositori institusional atau mempublikasikannya dalam sebuah buku), dengan pengakuan publikasi awalnya di jurnal ini.
- Penulis diizinkan dan didorong untuk memposting pekerjaan mereka secara online (misalnya, di repositori institusional atau di situs web mereka) sebelum dan selama proses pengajuan, karena dapat mengarah pada pertukaran produktif, serta kutipan pekerjaan sebelumnya dan yang lebih besar (Lihat Pengaruh Akses Terbuka).
