Opción, Año 35, Especial No.21 (2019): 2337-2365 ISSN 1012-1587/ISSNe: 2477-9385 Auditor’s Ability in Detecting Fraud Khomsiyah1, Jetri Wilson2, Susi Dwi Mulyani3 1 Trisakti University, Jl. Kyai Tapa, 11440, Jakarta, Indonesia 2The Audit Board of The Republic Indonesia, Jl. Gatot Subroto, Jakarta, Indonesia 3 Trisakti University, Jl. Kyai Tapa, 11440, Jakarta, Indonesia Abstrac The purpose of this study is to examine the ability of auditor to detect fraud. The variables of professional scepticism, communication skill, Computer Assisted Auditing Techniques (CAATs), and certification of forensic auditor predicted influence on the auditor’s ability to detect fraud. The study used primary data obtained using questionnaire instrument. The sample used in the study was 160 respondents who were the auditors of the auditor board (BPK). Multiple linear regression analysis used to test the effect of indepen- dence variables on the auditor’s ability to detect fraud. The study results confirmed that professional scepticism, communication skill, Computer Assisted Audit Techniques (CAATs), and forensic auditor certification have positive effect on auditor’s ability to detect fraud. The implications of this study are to strengthen the importance of professional scepticism, communication skill, Computer Assisted Auditing Techniques (CAATs), and forensic auditor certification for auditors in fraud detection efforts. Keywords: professional scepticism, communication skill, Computer Assis- ted Auditing Techniques (CAATs), fraud detection. Capacidad del auditor para detectar fraude Khomsiyah et al. Opción, Año 35, Especial No.21 (2019): 2337-2365 2338 Resumen El propósito de este estudio es examinar la capacidad del auditor para detectar fraude. Las variables del escepticismo profesional, la habilidad de comunica- ción, las Técnicas de Auditoría Asistidas por Computadora (CAAT) y la certi- ficación del auditor forense predijeron la influencia en la capacidad del audi- tor para detectar el fraude. El estudio utilizó datos primarios obtenidos utilizando el instrumento de cuestionario. La muestra utilizada en el estudio fue 160 encuestados que eran los auditores de la junta de auditores (BPK). El análisis de regresión lineal múltiple se usa para probar el efecto de las varia- bles de independencia en la capacidad del auditor para detectar el fraude. Los resultados del estudio confirmaron que el escepticismo profesional, la habilidad de comunicación, las Técnicas de Auditoría Asistidas por Computa- dora (CAAT) y la certificación de auditor forense tienen un efecto positivo en la capacidad del auditor para detectar el fraude. Las implicaciones de este estudio son fortalecer la importancia del escepticismo profesional, la habili- dad de comunicación, las Técnicas de Auditoría Asistidas por Computadora (CAAT) y la certificación de auditor forense para auditores en los esfuerzos de detección de fraude. Palabras clave: escepticismo profesional, habilidad de comunicación, técni- cas de auditoría asistida por computadora (CAAT), detección de fraude. Survey results related fraud done by some agencies in the world stated that fraud is a problem that is continuously faced by many countries in the world. Fraud does not only bring financial loss, but also affects the quality of develo- pment and reputation of a country (TI, 2017; ACFE, 2016). Nothing can guarantee an organization really clean or free of fraudulent crime, for that any means to prevent and detect fraud must be applied effectively and renewed to be able to suppress fraud crime as early as possible (Biegelman and Bartow, 2012). External auditor has very important role in the effort of fraud crime preven- tion, both in business sector and governmental sector. The requirement for auditor in order to have responsibility to be able to detect fraud is based on some theories related to auditor role. Policeman theory explains that auditor has responsibility to search, find, and prevent fraud. Agency theory explains that auditor has responsibility to increase the credibility of financial report so
Oleh :
Susi Dwimulyani
