KARAKTERISTIK AUDITOR, RISIKO AUDIT, DAN TANGGUNG JAWAB DALAM MENDETEKSI KECURANGAN

Andenna Pentaza Swastyami

Abstract


This study investigate the relation between auditor characteristics and audit risk with its responsibilities to detect fraudulent financial statements. This study predicts auditor independence, auditor competence and ethical awareness are positively related to auditor's responsibility to detect fraudulent financial statements. Linear regression analysis is employed to test the hypothesis with following results: (1) Independence is positively related to auditor's responsibilities in detecting fraud. (2) Competence is positively related to auditor's responsibility to detect fraud. (3) Audit risk is positivele related to auditor's responsibility to detect fraud. (4) Ethical awareness is not related to auditor's responsibility in detecting fraud

Keywords


Auditor Characteristics, Audit Risk, Fraudulent Financial Statements, Ethical Awareness.

Full Text:

PDF

References


Arens, Alvin A & Loebbecke, James K. 2012. Auditing, an Integrated Approach.14th Edition. Upper Saddle River, New Jersey: Prentice-Hall, Inc.

Arikunto, S. 2002. Prosedur Penelitian, Suatu Pendekatan Praktek. Jakarta: PT. Rineka Cipta.

Ashraf, J. 2011. The Causes, The Characteristics, The Consequences and the Lessons Learned. Working Paper. University of Central Florida Orlando, Florida.

Boyton et.al, 2001. Modern Auditing 7th ED, Jhon Wiley & Sons, Inc.

Boynton, Johnson & Kell, 2008. Modern Auditing Jilid 1 Edisi Ketujuh (Alih Bahasa Akuntansi) Buku Satu Edisi 2, Salemba Empat, Jakarta,

Ghozali, I. 2006. Aplikasi Analisis Multivariate dengan Program SPSS. Semarang: Badan Penerbit Undip.

Hidayat dan Handayani. 2010. Peran Faktor-Faktor Individual dan Pertimbangan Etis Terhadap Perilaku Auditor dalam Situasi Konflik Audit pada Lingkungan Inspektorat Sulawesi Tenggara. Jurnal Mitra Ekonomi dan Manajemen Bisnis, Vol.1, No. 1: 83-112.

IAPI (Ikatan Akuntansi Publik Indonesia). 2013. Standar Profesional Akuntan Publik (SPAP). Jakarta: Salemba Empat.

Jaffar et.al. 2008. The Effect of the External Auditors Ability to Assess Fraud Risk on TheirAbility to Detect the Likelihood of Fraud. International Journal of Management Perspectives, ISSN: 1307-1629, 2008, 1(1), 49-70.

Krambia-Kapardis. M. 2002. A fraud detection model: a must for auditors, Journal of Financial Regulation and Compliance, 10(3), 266-278.

Maryani dan Ludigdo, 2000. Survey atas faktor-faktor yang mempengaruhi perilaku etis akuntan . TEMA , Vol II (1) pp. 49-62.

Matsumura and Tucker. 1997. Fraud detection: A theoretical foundation. Fraud detection: A theoretical foundation, The AccountingReview, 67(4), 753-782.

Momanim Mohammed Abdullah Al & Mohammed Ibrahim Obeidat. 2013. The Effect of Auditors' Ethics on Their Detection of CreativeAccounting Practices: A Field Study. International Journal of Business and Management Vol. 8, No. 13

Mulyadi. 2010. Auditing Buku 1, Edisi Keenam. Jakarta : Salemba Empat.

Ornstein, Alan C. & Prancis P. Hunkins. 1988. Competency In The Work World. Prentice Hal of India.

Pramesti dan Satyawati, 2007. Analisis pengaruh biaya bunga pinjaman terhadap laba bersih periode sebelum krisis dan selama krisis pada perusahaan real estate dan property di Bursa Efek Jakarta. Jurnal Bisnis dan Ekonomi, Vol. 14 (1): 105 - 125.

Robbins dan Judge. 2008. Perilaku Organisasi, Edisi Duabelas, Penerbit. Salemba Empat: Jakarta.

Salehi, Mahdi. 2008. Fraud Detection and Audit Expectation Gap: Empirical Evidence from Iranian Bankers. International Journal of Business and Management, Vol. 3, No. 10.

Santoso, S. 2002. Statistik Multivariat, PT Elex Media Komoutindo, Jakarta.

Seda, Mike, Bonita K. Peterson Kramer . 2014. An Examination of the Availability and Composition of Forensic Accounting Education in the United States and Other Countries. Journal of Forensic & Investigative Accounting Vol. 6, Issue 1, January - June, 2014.

Setiawan, Wawan. 2003. "Fraud: Suatu Tinjauan Teoritis". Kompak. No.7, Hal. 137-154.

Simamora, H.2002. Auditing, Jilid II; Yogyakarta: UUP AMP YKPN.

Tackett, James A., Fran M. Wolf, Gregory A. Claypool. 2006. Fraud Specialists On Independent Audits. Journal of Business & Economics Research Vol. 4 (7).

Taufik, Muhammad. 2008. Pengaruh Pengalaman Kerja dan Pendidikan Profesi Auditor Internal terhadap Kemampuan Mendeteksi Fraud. Jakarta: UIN Syarif Hidayatullah.

Wibowo, K.P., dan Dul Muid. 2010. Profesionalisme Auditor dalam Penghentian Prematur atas Prosedur Audit (Studi Empiris pada KAP di Semarang). Semarang: UNDIP.

Widiyastuti, M. dan Sugeng Pamudji. 2009. Pengaruh Kompetensi, Independensi dan Profesionalisme terhadap Kemampuan Auditor dalam Mendeteksi Kecurangan (Fraud). Value Added. Vol.5, No.2.

Yuniarti R., Rozmita Dewi. 2012. Pengaruh Kompetensi Auditor Internal Terhadap Pendeteksian Fraudulent Financial Reporting (Studi Kasus Pada BUMN Se-Kota Bandung). Prosiding Seminar Nasional ISBN : 978-602-17225-0-3.

Zhou, Yuhao. 2012. The Role of External Auditors in Detecting and Reporting Corporate Fraud in Public Listed Companies in China. International Journal of Business Administration Vol. 3, No. 1.




DOI: https://doi.org/10.24167/jab.v15i29.971

Bookmark and Share


Print ISSN : 1412-775X | online ISSN : 2541-5204 JAB Stats