Roles of Professional Skepticism and Whistleblowing on the Influence of Task Complexity on Auditor’s Ability to Detect Fraud



Abstract Views
217

Downloads
241

Citations

Share

##plugins.themes.bootstrap3.article.sidebar##

Submitted Nov 24, 2022
Published Dec 23, 2022
10.24018/ejbmr.2022.7.6.1754

Abstract viewed = 217 times

Table of Contents

##plugins.themes.bootstrap3.article.main##

This study examined the role of Professional Skepticism and Whistleblowing in mediating and moderating the effect of task complexity on auditor’s ability to detect frauds at Enrekang Regency Government Inspectorate. Questionnaires were distributed to 42 auditors as samples who were selected using Non-Probability Sampling and purposive sampling techniques. The Structural Equation Model (SEM-PLS) was employed in data analysis using the SmartPLS 3.0 application. The results of the analysis showed that: (1) Professional Skepticism mediated the effect of Task Complexity on the Auditor’s Ability to Detect Frauds, (2) Whistleblowing moderated the effect of Professional Skepticism on the Auditor’s Ability to Detect Fraud.
Keywords: Auditor’s Ability to Detect Frauds, Professional Skepticism, Task Complexity, Whistleblowing.

Downloads

Download data is not yet available.

References

  1. Agusyani, N. K. S., Sujana, E., & Wahyuni, M. A. (2016). Pengaruh Whistleblowing System dan Kompetensi Sumber Daya Manusia Terhadap Pencegahan Fraud Pada Pengelolaan Keuangan Penerimaan Pendapatan Asli Daerah (Studi Pada Dinas Pendapatan Daerah Kabupaten Buleleng). E-Journal S1 Ak Universitas Pendidikan Ganesha Jurusan Akuntansi Program S1, 6(3).
     Google Scholar
  2. Backof, A. G., Bamber, E. M., & Carpenter, T. D. (2016). Do auditor judgment frameworks help in constraining aggressive reporting? Evidence under more precise and less precise accounting standards. Accounting, Organizations and Society, 51, 1–11. https://doi.org/10.1016/j.aos.2016.03.004.
     Google Scholar
  3. Bonner, S. E. (1994). A model of the effects of audit task complexity. Accounting, Organizations and Society, 19(3), 213–234. https://doi.org/10.1016/0361-3682(94)90033-7.
     Google Scholar
  4. Chin, W. W. (1998). The partial least squares approach for structural equation modeling. In George A. Marcoulides (Ed.), Modern Methods for Business Research, Lawrence Erlbaum Associates.
     Google Scholar
  5. Fitriany, H. N. (2012). Pengaruh Beban Kerja, Pengalaman Audit dan Tipe Kepribadian Terhadap Skeptisme Profesional dan Kemampuan Auditor Dalam Mendeteksi Kecurangan. Simposium Nasional Akuntansi, 57–75.
     Google Scholar
  6. Fullerton, R., & Durtschi, C. (2004). The Effect of Professional Skepticism on the Fraud Detection Skills of Internal Auditors. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.617062.
     Google Scholar
  7. Governance, K. N. (2008). Pedoman Umum Good Public Governance Indonesia. Jakarta.
     Google Scholar
  8. Hardiningsih, P., Januarti, I., Oktaviani, R. M., Srimindarti, C., & Udin, U. (2019). Determinants of audit quality: An Empirical insight from Indonesia. International Journal of Scientific and Technology Research, 8(7), 570–578.
     Google Scholar
  9. Heider, F. (1958). The psychology of interpersonal relations. John Wiley & Sons Inc. https://doi.org/10.1037/10628-000.
     Google Scholar
  10. Idawati, W., & Eveline, R. (2017). Pengaruh Independensi, Kompetensi, dan Profesionalisme Auditor Terhadap Pertimbangan Tingkat Materialitas Dalam Pemeriksaan Laporan Keuangan. Jurnal Akuntansi, 20(1), 16. https://doi.org/10.24912/ja.v20i1.73.
     Google Scholar
  11. Jamilah, S., Fanani, Z., & Chandr, G. (2007). Pengaruh Gender, Tekanan Ketaatan, dan Kompleksitas Tugas terhadap Audit Judgment. Simposium Nasional Akuntansi 10, 1–30.
     Google Scholar
  12. Maryani, W., & Ilyas, F. (2019). Pengaruh Skeptisme, Pengalaman Auditor dan Self Efficacy Terhadap Audit Judgment (Studi Empiris pada Auditor Badan Pengawasan Keuangan dan Pembangunan (BPKP) Perwakilan Provinsi Bengkulu). Jurnal Akuntansi, 7(3), 35–52. https://doi.org/10.33369/j.akuntansi.7.3.35-52.
     Google Scholar
  13. Mohd-Sanusi, Z., Khalid, N. H., & Mahir, A. (2015). An Evaluation of Clients’ Fraud Reasoning Motives in Assessing Fraud Risks: From the Perspective of External and Internal Auditors. Procedia Economics and Finance, 31, 2–12. https://doi.org/10.1016/S2212-5671(15)01126-0.
     Google Scholar
  14. Nugroho, V. O. (2015). Pengaruh Persepsi Karyawan Mengenai Whistleblowing System Terhadap Pencegahan Fraud Dengan Perilaku Etis Sebagai Variabel Intervening Pada PT PAGILARAN. Skripsi. Yogyakarta: Fakultas Ekonomi Universitas Negeri Yogyakarta.
     Google Scholar
  15. Permana, Y., & Eftarina, M. (2020). Peran Whistleblowing System Dalam Memoderasi Pengaruh Skeptisisme Professional Terhadap Kemampuan Auditor Dalam Mendeteksi Kecurangan. Prosiding Seminar Nasional Pakar Ke 3 Tahun 2020 Buku 2: Sosial Dan Humaniora, 2.14.1–2.14.6.
     Google Scholar
  16. Pratiwi, W., & Pratiwi, D. N. (2020). Pengaruh Pengalaman Auditor, Independensi Auditor, Dan Skeptisme Profesional Terhadap Audit Judgment. Jurnal Kajian Akuntansi Dan Bisnis Terkini, 1(2), 239–251. https://doi.org/10.31258/jc.1.2.239-253.
     Google Scholar
  17. Sayed Hussin, S. A. H., & Iskandar, T. M. (2015). Re-Validation of Professional Skepticism Traits. Procedia Economics and Finance, 28, 68–75. https://doi.org/10.1016/S2212-5671(15)01083-7.
     Google Scholar
  18. Utami, L., Handajani, L., & Hermanto. (2019). Efektivitas Komite Audit dan Audit Internal terhadap Kasus Kecurangan dengan Whistleblowing System sebagai Variabel Pemoderasi Fakultas Ekonomi dan Bisnis Universitas Mataram (Unram), NTB, Indonesia. E-Jurnal Akuntansi Universitas Udayana, 26, 1570–1600.
     Google Scholar
  19. Wedemeyer, P. D. (2010). A discussion of auditor judgment as the critical component in audit quality – A practitioner’s perspective. International Journal of Disclosure and Governance, 7(4), 320–333. https://doi.org/10.1057/jdg.2010.19
     Google Scholar
  20. Yowanda, V., Kristina, V., Pernando, R., Sherly, S., Erika, E., Sitepu, W. R. B., & Dinarianti, R. (2021). Pengaruh Skeptisme, Pengalaman Auditor, dan Self Efficacy Terhadap Audit Judgement Pada Kantor Akuntan Publik di Medan. Jurnal Ilmiah ESAI, 13(2), 124–140. https://doi.org/10.25181/esai.v13i2.1306.
     Google Scholar