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All Journal JURNAL AKUNTANSI Jurnal Akuntansi dan Keuangan Indonesia
Suzy Noviyanti, Suzy
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

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SKEPTISME PROFESIONAL AUDITOR DALAM MENDETEKSI KECURANGAN Noviyanti, Suzy
Jurnal Akuntansi dan Keuangan Indonesia Vol. 5, No. 1
Publisher : UI Scholars Hub

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Abstract

Professional skepticism is an attitude that includes a questioning mind and a critical assessment of audit evidence. Auditors should maintain a certain level of professional skepticism in detecting financial statement fraud since the perpetrators conceal the resulting irregularities. Two experiments were conducted. First, a 3x3 between subjects experiment design was conducted to investigate how fraud risk assessment affects the level of professional skepticism on different levels of trust in auditor-client relationship. Participants were randomly assigned to one of nine conditions. Second, a within subject experiment design was conducted to examine the effect of personality type un professional skepticism. A total of 118 junior, senior and supervisor auditors from public accounting firm participated in the experiment. The results of Analysis of Variance (ANOVA) suggest that auditors with identification based trust in the high fraud risk assessment group were more skeptical than in the low fraud risk assessment group. While the auditors with calculus based trust showed no differences in skepticism between the high group and the low fraud risk assessment group. Auditors with ST (Sensing-Thinking) and NT (Intuitive-Thinking) types of personality were more skeptical than other types
PENGARUH PENGALAMAN, INDEPENDENSI, SKEPTISISME PROFESIONAL AUDITOR PADA PENDETEKSIAN KECURANGAN Siantari, Yessy Angelita; Noviyanti, Suzy
Jurnal Akuntansi Vol 13 No 2 (2024): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v13i2.1106

Abstract

Public accountants have vital responsible to ensure financial report quality by their competencies, skill and integrity so this study purposes is to understand effect auditor experience, independence and professional skepticism on fraud detection. This study was conducted in Central Java Accounting Office and collected data using questionnaire by 37 auditors. Data analysis technique is multiple linear regression and using SPSS Software. The result shows auditor experience, independence and professional skepticism positive significant on fraud detection and auditor independence is the most dominant variable. Research limitation is questionnaire could not portrait auditor behavior deeply so further study could combine questionnaire and interview.
Co-Authors Jony Oktavian Haryanto Lanita Winata, Lanita Siantari, Yessy Angelita Yefta Andi Kus Noegroho