Determinants of Auditor's Ability to Detect Fraud: Internal and External Factors (original) (raw)
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This study aims to provide empirical evidence on the factors that affect Jakarta auditor's fraud detection ability. The factors are auditor tenure, fraud detection experience, level of education, fraud training, and professional skepticism. This study is hypothesis-testing research; Respondents are 120 auditors from seven public accounting firms in Jakarta who participated in this study, thought a questionnaire. Data collected is done during April 2015 by visiting the public accounting firm that has been willing to participate in this study. The type of data used is primary data and is a cross-section; data is collected only once. The conclusion of the study is that auditor tenure, and fraud training does not affect the ability to detect fraud. While fraud detection experience, the auditor's level of education and professional skepticism positively influence fraud detection capability. Limitations, suggestions, and research implications hare described at the end of this report.
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Today more and more cases of fraud occur. In each of these cases, there is always an auditor's failure to detect fraud. It makes the fraud going on for a long time before being discovered. Based on this, we intend to research the factors influencing fraud detection. This study aims to determine the effect of auditor competence, professional skepticism, red flags, and internal control systems on fraud detection. The data collection technique in this study used primary data by distributing questionnaires to auditors working at the Public Accounting Firm (KAP) in the DKI Jakarta area using a purposive sampling method. The data analysis method uses a partial least square model using the SmartPLS 3.3 software. The results of this study indicate that auditor competence, red flag, and internal control system variables significantly affect fraud detection. In contrast, the professional skepticism variable has no significant effect on fraud detection.