CD Tesis
Pengaruh Kompetensi Personal Dan Faktor Lingkungan Terhadap Kemampuan Auditor Internal Mendeteksi Kecurangan Dengan Sikap Skeptisme Profesional Sebagai Pemoderasi
Less adequate effectiveness of internal auditor in detecting fraud causes question in public related to the function of internal auditor in detecting fraud. Based on the report by Association of Certified Fraud Examiners (ACFE) in 2018, if estimated loss is determined 5% at Gross World Product forecast in 2017 in the amount of USD 79,6 trillion, then the total projection of fraud loss is almost USD 4 trillion. That finding strengthens the conjecture that internal auditor is not effective yet in pressing the fraud rate. Interestingly from the data conveyed by ACFE, the fraud found by internal audit was only 15%. ACFE 2018 also confirmed that the industry which is at the highest position of experiencing fraud is Banking with 19,81% with 366 cases. Fact shows that banking industry is one of industries categorized as having the highest risk of fraud (Kingsley, 2012).
This research aims to test the effect of experience, training, red flags, work load, and information technology on internal auditor’s ability in detecting fraud with professional skepticism as moderator. The population of this research was all internal auditors at PT. Bank Negara Indonesia (Persero) Tbk who directly conducted audit in the amount of 667 people. The samples were determined based on census method in which all population members were used as samples. Total respondents were 156 internal auditors. The method of data collection was conducted by using survey method through questionnaire distribution in form of google form beside that data collection was also conducted through interview.
The results were obtained through calculation and then processed by using data analysis technique namely Partial Least Square (PLS). This research employed SEM analysis with WarpPLS. PLS analysis was conducted in three stages namely: 1) Outer model analysis; 2) Inner model analysis, and 3) Hypothesis test using alpha 5%.
The results of this research show that experience and red flags significantly influence internal auditor’s ability in detecting fraud. Training, work load, and information technology do not have significant influence on internal auditor’s ability in detecting fraud. Professional skepticism variable successfully moderates and strengthens experience and red flags variables towards internal auditor’s ability in detecting fraud. In the contrary, professional skepticism variable cannot moderate training variable, work load, and information technology towards internal auditor’s ability in detecting fraud.
Key words: Detecting fraud, experience, training, red flag, work load, and information technology.
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