CD Tesis

Pengaruh Skeptisme Profesional, Independensi Auditor Dan Pelatihan Audit Terhadap Kemampuan Dalam Mendeteksi Kecurangan Pada Pelaporan Keuangan Dengan Pengendalian Teknis Audit Sebagai Pemoderasi

---

Auditor’s ability in detecting fraud is certain expertise owned by an auditor in finding the impropriety which then the auditor uses their expertise to expose and explain the impropriety itself. The Auditor’s ability must be improved to decrease failure in detecting fraud to keep the reliability of audited financial report. Nevertheless, an auditor is required to remain capable of detecting fraud just in case it occurs in the audited financial report. However, the appearing problem is that every auditor has different skill in detecting fraud. Not easy to stop and reveal fraud because the fraud perpetrators will hide their action as good as possible. One form of fraud occurs is related to financial report. Financial report is a pivotal thing in each organization no exception in the government which provides information such as financial position and organization performance.
Based on the survey of Report to The Nation (RTTN) arranged once in two years by Association of Certified Fraud Examiners (ACFE) presented statistical data about fraud. This survey is frequently used as referrence in various professions in looking at fraud occurred and help solving the fraud problem either in order to design prevention, detection, and investigating fraud. The survey result of Report to The Nations in 2018 revealed that fraud that occurred in Indonesia the biggest was related to asset abuse with case level until 89%, followed by corruption action reaching 38% and financial report fraud in 10%. Besides, based on the survey in 2019 conducted by ACFE Indonesia Chapter showed that the most fraud occurred in Indonesia was corruption with percentage 64.4% or selected by 154 respondents. The next fraud type was asset/state wealth abuse and the company with percentage 28.9% while the fraud in financial report was 6.7%. In those survey result revealed that the majority of fraud loss occurred in three forms of actions were in the value under IDR 10 million but with high occurrence frequency. While the form of loss above IDR 10 billions those three forms of fraud were at highest occurrence frequency in the amount of 5.4%.
This research aimed to see and to find out the direct influence concerning professional skepticism, auditor’s independence, and audit training on the ability to detect fraud on financial report with audit technical control as the moderator. The research method used in this research was quantitative. The research population were all auditors of Audit Board of Republic of Indonesia Riau Province in the amount of 75 respondents. There were some sampling tehcniques that can be used in a research to determine the samples. In this research, the author employed non probability sampling with census technique in which the technique of sample determination of all population members used as samples employed Moderated Regression Analysis. The results of this research found that professional skepticism has significant influence on the ability to detect fraud in financial report. This showed that auditor must apply professional skepticism attitude until they do not accept any explanation given by other parties, however
xv
proposing question to obtain the reason, proof, and confirmation related to the audited object. Auditor’s independence also significantly influence the ability in detecting financial report fraud. It means independence possessed by an auditor then will help them to take a decision. An auditor in running their duty must have strong determination and not influenced by other people until there is no indication or influence in doing the audit duty. Audit training has significant influence on the ability to detect financial report fraud. It means the more auditor follows training then the easier they understand the type of frauds and following the audit procedure correctly in detecting fraud because training is one of human resource development especially in the case of knowledge, expertise, ability, and attitude.
Professional skepticism interation and audit technical control significantly influence the ability in detecting financial report fraud. It other words technical control strengthens the correlation of professional skepticism on the ability to detect financial report fraud. With the presence of good and directed audit technical control will influence auditor’s attitude to question more the truth of audit evidence, explanation from the doer or important transactions in financial report until the auditor can improve the ability in detecting fraud. Independence interaction and audit technical control significantly influence the ability in detecting financial report fraud. It means audit technical control strengthens the correlation between independence and ability in detecting financial report fraud. Through the presence of audit technical control can strengthen auditor’s independence attitude to act in line with the prevailing rules until each job done by auditor will be effective and efficient in order to reach the audit purpose. Audit training interaction and audit technical control significantly influence the ability to detect financial report fraud. It means technical control strengthen the correlations between audit training on the ability to detect financial report fraud. Through the presence of audit technical control makes auditor’s job more measureble and supported by suitable training for auditor’s needs until the ability in detecting fraud will be getting better.
Key Words : Professional, Professional Skepticism, Auditor Independence, Audit Training, Audit Technical Control, and Ability in Detecting Fraud on Financial Report.

---

Ketersediaan

Informasi Detail

Judul Seri

-

No. Panggil

1910247704

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2022

Deskripsi Fisik

-

Bahasa

Indonesia

ISBN/ISSN

-

Klasifikasi

1910247704

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subjek

Akuntansi

Info Detail Spesifik

-

Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

Lampiran Berkas

Komentar

---

Anda harus masuk sebelum memberikan komentar