EFFECT EXPERIENCE, PROFESSIONAL AUDITOR INDEPENDENCE AND VIGILANCE AGAINST FRAUD DETECTION (Empirical Study On Regional Public Accounting Firm in Central Jakarta)
DOI:
https://doi.org/10.14738/abr.89.9054Keywords:
Keywords: Experience, independence, auditor's professional vigilance, fraud detectionAbstract
Abstract
This study aims to examine the effect of the auditor's experience, independence and professional vigilance on fraud detection. This research was conducted on auditors working in the Public Accountant Firm (KAP) of the Central Jakarta area registered with the Indonesian Institute of Certified Public Accountants (Certified) in 2019 using questionnaires. The results indicated resources that the auditor's experience and professional vigilance had a significant effect on fraud detection. While independence does not Significantly influence of fraud detection.
Keywords: Experience, independence, auditor's professional vigilance, fraud detection
References
REFERENCE
Adnyani, N., Atmadja, AT, SE, A., Herath, NT, & AK, S. (2014). The influence of the auditor's professional skepticism, independence and experience of the auditor of the responsibility of auditors in detecting fraud and errors of financial statements (Case Study on Public Accounting Firm (KAP) region Bali). TALISMAN (Scientific Journal of Accounting Students) Undiksha, 2 (1).
Anggriawan, EF 2014. "The Effect of Work Experience, Professional Skepticism Against Time And Pressure In Detecting Fraud Auditor Capabilities". Nominal Journal / Volume Iii, No. 2/2014.
Arens, A. A, Elder, R. J, & Beasley, MS (2017). Auditing and Assurance Service. An Integrated Approach. England: Pearson Education Limited.
Asih, Ananing Dwi Tyas. 2006. Journal. The Effect Against Experience Improvement Auditor Expertise in the Field of Auditing. Essay. Faculty of Economics, Universitas Islam Indonesia. Yogyakarta.
A'yun, Qurroto & Kurnia. 2017. Factors Affecting Professional Auditor Skepticism On Public Accounting Firm. Journal of Science and Accounting Research Volume 6, Number 7, July 2017.
Biksa, IAI, and Wiratmaja, IDN Effect of experience, independency, Skepticism Profesional Auditor On Fraud Detection. E-Journal of Accounting, 2384-2415.
Carpenter, TD., Durtschi, C, & Gaynor, LM (2002). The role of experience in professional Skepticism, knowledge acquisition, and fraud detection. Working Paper, Florida State University.
Fafrivolous, Saedi. 2012. Audit expectations gap and corporate fraud: Empirical Evidence from Iran. African Journal of Business Management, 6 (23) pp: 70,317,041.
FUAD, K., 2015. "Effects of Competence, Independence and Responsibility Audit Procedures Against the Fraud Detection." Journal of Accounting Dynamics vol.7, No.1, March 2015, pp.10-17.
Hardika, Sondra. (2005). Factors to Become a Public Accountant Consideration for Detecting Possible Material Misstatement in the Assignment Audit As a result of Fraud Management. Journal of the Faculty of Economics, University of Widyatama.
Harold Hassink, Roger Meuwissen, Laury Bollen, 2010. Fraud Detection, Redress, Reporting by Auditors. Managerial Auditing Journal, 25 (9) pp: 861-881.
13
icuk Rangga Bawono and Elisha Muliani Singgih. 2010. "Effect of Independence, Experience, Due Professional Care and Accountability for Quality Audit". Journal of Accounting and Auditing Indonesia. Vol 14. No. 2. 197-211.
Institut Public Accountant Indonesia. (2018). 2018 Directory Accounting Firm Public. Jakarta
Kimberly F Charron, Jhordan Lowe, 2008. skeptism and The Management Accountant Insight for Fraud Detection. Management Accounting Quarterly. 9 (2) pp: 09-15.
Koroy, TM 2008. "Detection of Fraud (Fraud) Financial Statements by the Auditor External ". Journal of Accounting and Keuangan.Vol.10, No. 1, (pp 22-23).
May 2008. Kumaat, Valery G. 2011. Internal audit. Jakarta: Erland.
Nahariah Jaffar, et al, 2010. Fraud Risk Assessment and Detection of Fraud: The
Moderating Effect of Personality.International Journal of Business and Management,
6 (7) pp: 40-50.
Noviyani, P. and Bandi. (2002). Effect of Experience and Research on the Structure of the Auditor Knowledge about Fallacy. Accounting V National Symposium Proceedings, September, hlm.481-488.
Noviyanti, Suzy. (2008). Professional Skepticism In Detecting Fraud. Journal of Accounting and Finance Indonesia Vol.5 No.1.
Ramaraya, Tri Koroy. 2008. Detection of fraud by an external auditor. Journal of Accounting and Finance, Vol. 10, No. 1, 22-33
Rezaee, Zabihollah. 2002. Financial Statement Fraud: Prevention and Detection. New York: John Wiley and Sons, Inc.
Rick Hayes, PW (2017). Principles of auditing the Third Edition. Jakarta: Four Salemba.
Septriani, Y., & Hand, D. (2018). Fraud Detect Fraud Analysis of Financial Statements with the Pentagon. Financial Accounting and Business Journal, 11 (1), 11-23.
Srikandi, Yanisman Irma. 2015. Effect of Competition An Auditor Professional Skepticism And Detection Of Kecurangan.Di -Download Dari: Http: //Elib.Unikom.Ac.Id/Files/Disk1/672/Jbpt Unikompp-GDL-Yanismanir- 33560-2-Unikom_2l.Pdf.
14
Suganda, TR, Ambarwati, S., & Astuti, T. (2018). Effect of Professional Skepticism, Independence, And Experience Auditor Auditor Capability Against Fraud Detect. Liquidity, 7 (1), 19-26.
Sugiyono. (2016). Educational Research Methods Quantitative Approach, Qualitative and R & D. Bandung: Alfabeta.
Sulistyowati, L. (2014). Effect of Experience, Competence, Independence, and Auditor Professionalism Against Fraud Detection (Doctoral Dissertation, Stie PERBANAS Surabaya).
Tobe. (2017). Experience influence Auditor and Auditor Independence.
Tuanakotta, Theodore M. (2013). Based Audit ISA International Standards on Auditing. Jakarta: Four Salemba.
Ujiyantho, Muh. Arief and Bambang Agus Scouts. 2007. Mechanism of Corporate Governance, Earnings Management and Financial Performance. Presented at the National Symposium on Accounting X.
WIguna, F., & Hapsari, DW (2015). Influence And Independence Auditor Professional Skepticism Against Fraud Detection (Survey On Auditor Kap In Malang). Eproceedings Of Management, 2 (1).
Zein, Anisma and Christina. (2012). Auditor Professional Skepticism Public Accounting Firm in Sumatra. Journal of University of Riau.
www.wartaekonomi.co.id
finance.detik.comYudhi, H., & Meifida, I. (2006). Experience influence AuditorTerhadap Use of Evidence Irrelevant In Judgment Auditor. Accounting National Symposium IX.
Yunus, F., Syilvya, and Muh., NR (2012). Effect of Work Experience, Job Autonomy and Pressure on Performance Auditor Role In public accounting firm in Bandar Lampung. Journal of Accounting & Finance Vol.3 No.2, pages 281-289.
Adnyani, N., Atmadja, AT, SE, A., Herath, NT, & AK, S. (2014). The influence of the auditor's professional skepticism, independence and experience of the auditor of the responsibility of auditors in detecting fraud and errors of financial statements (Case Study on Public Accounting Firm (KAP) region Bali). TALISMAN (Scientific Journal of Accounting Students) Undiksha, 2 (1).
Anggriawan, EF 2014. "The Effect of Work Experience, Professional Skepticism Against Time And Pressure In Detecting Fraud Auditor Capabilities". Nominal Journal / Volume Iii, No. 2/2014.
Arens, A. A, Elder, R. J, & Beasley, MS (2017). Auditing and Assurance Service. An Integrated Approach. England: Pearson Education Limited.
Asih, Ananing Dwi Tyas. 2006. Journal. The Effect Against Experience Improvement Auditor Expertise in the Field of Auditing. Essay. Faculty of Economics, Universitas Islam Indonesia. Yogyakarta.
A'yun, Qurroto & Kurnia. 2017. Factors Affecting Professional Auditor Skepticism On Public Accounting Firm. Journal of Science and Accounting Research Volume 6, Number 7, July 2017.
Biksa, IAI, and Wiratmaja, IDN Effect of experience, independency, Skepticism Profesional Auditor On Fraud Detection. E-Journal of Accounting, 2384-2415.
Carpenter, TD., Durtschi, C, & Gaynor, LM (2002). The role of experience in professional Skepticism, knowledge acquisition, and fraud detection. Working Paper, Florida State University.
Fafrivolous, Saedi. 2012. Audit expectations gap and corporate fraud: Empirical Evidence from Iran. African Journal of Business Management, 6 (23) pp: 70,317,041.
FUAD, K., 2015. "Effects of Competence, Independence and Responsibility Audit Procedures Against the Fraud Detection." Journal of Accounting Dynamics vol.7, No.1, March 2015, pp.10-17.
Hardika, Sondra. (2005). Factors to Become a Public Accountant Consideration for Detecting Possible Material Misstatement in the Assignment Audit As a result of Fraud Management. Journal of the Faculty of Economics, University of Widyatama.
Harold Hassink, Roger Meuwissen, Laury Bollen, 2010. Fraud Detection, Redress, Reporting by Auditors. Managerial Auditing Journal, 25 (9) pp: 861-881.
13
icuk Rangga Bawono and Elisha Muliani Singgih. 2010. "Effect of Independence, Experience, Due Professional Care and Accountability for Quality Audit". Journal of Accounting and Auditing Indonesia. Vol 14. No. 2. 197-211.
Institut Public Accountant Indonesia. (2018). 2018 Directory Accounting Firm Public. Jakarta
Kimberly F Charron, Jhordan Lowe, 2008. skeptism and The Management Accountant Insight for Fraud Detection. Management Accounting Quarterly. 9 (2) pp: 09-15.
Koroy, TM 2008. "Detection of Fraud (Fraud) Financial Statements by the Auditor External ". Journal of Accounting and Keuangan.Vol.10, No. 1, (pp 22-23).
May 2008. Kumaat, Valery G. 2011. Internal audit. Jakarta: Erland.
Nahariah Jaffar, et al, 2010. Fraud Risk Assessment and Detection of Fraud: The
Moderating Effect of Personality.International Journal of Business and Management,
6 (7) pp: 40-50.
Noviyani, P. and Bandi. (2002). Effect of Experience and Research on the Structure of the Auditor Knowledge about Fallacy. Accounting V National Symposium Proceedings, September, hlm.481-488.
Noviyanti, Suzy. (2008). Professional Skepticism In Detecting Fraud. Journal of Accounting and Finance Indonesia Vol.5 No.1.
Ramaraya, Tri Koroy. 2008. Detection of fraud by an external auditor. Journal of Accounting and Finance, Vol. 10, No. 1, 22-33
Rezaee, Zabihollah. 2002. Financial Statement Fraud: Prevention and Detection. New York: John Wiley and Sons, Inc.
Rick Hayes, PW (2017). Principles of auditing the Third Edition. Jakarta: Four Salemba.
Septriani, Y., & Hand, D. (2018). Fraud Detect Fraud Analysis of Financial Statements with the Pentagon. Financial Accounting and Business Journal, 11 (1), 11-23.
Srikandi, Yanisman Irma. 2015. Effect of Competition An Auditor Professional Skepticism And Detection Of Kecurangan.Di -Download Dari: Http: //Elib.Unikom.Ac.Id/Files/Disk1/672/Jbpt Unikompp-GDL-Yanismanir- 33560-2-Unikom_2l.Pdf.
14
Suganda, TR, Ambarwati, S., & Astuti, T. (2018). Effect of Professional Skepticism, Independence, And Experience Auditor Auditor Capability Against Fraud Detect. Liquidity, 7 (1), 19-26.
Sugiyono. (2016). Educational Research Methods Quantitative Approach, Qualitative and R & D. Bandung: Alfabeta.
Sulistyowati, L. (2014). Effect of Experience, Competence, Independence, and Auditor Professionalism Against Fraud Detection (Doctoral Dissertation, Stie PERBANAS Surabaya).
Tobe. (2017). Experience influence Auditor and Auditor Independence.
Tuanakotta, Theodore M. (2013). Based Audit ISA International Standards on Auditing. Jakarta: Four Salemba.
Ujiyantho, Muh. Arief and Bambang Agus Scouts. 2007. Mechanism of Corporate Governance, Earnings Management and Financial Performance. Presented at the National Symposium on Accounting X.
WIguna, F., & Hapsari, DW (2015). Influence And Independence Auditor Professional Skepticism Against Fraud Detection (Survey On Auditor Kap In Malang). Eproceedings Of Management, 2 (1).
Zein, Anisma and Christina. (2012). Auditor Professional Skepticism Public Accounting Firm in Sumatra. Journal of University of Riau.
www.wartaekonomi.co.id
finance.detik.comYudhi, H., & Meifida, I. (2006). Experience influence AuditorTerhadap Use of Evidence Irrelevant In Judgment Auditor. Accounting National Symposium IX.
Yunus, F., Syilvya, and Muh., NR (2012). Effect of Work Experience, Job Autonomy and Pressure on Performance Auditor Role In public accounting firm in Bandar Lampung. Journal of Accounting & Finance Vol.3 No.2, pages 281-289.
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Published
2020-10-02
How to Cite
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
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