Auditors’ ethical behavior has become a concern globally with the continued occurrence of financial scandals. As a result, regulators, researchers and other stakeholders are focusing on auditors’ ethical behaviour, auditor independence and professional skepticism. As there are limited studies on the issue, the purpose of this study was is to examine the influence of professional skepticism and independence on the ethical behaviour of Indonesian auditors based on Rest’s model within the context of certain material audit adjustments to be recorded by an audit client. This study was also intended to examine the mediation effect of state professional skepticism on the relationship between auditor’s independence threat and auditors’ ethical decision making. This study adopted the experiment approach by utilizing case scenarios. There were 121 auditors from the Big 10 firm in Indonesia as participants of this study. This study found that despite auditors not recognizing the ethical issues due to independence threat, they still can act ethically. Further, state professional skepticism did not affect ethical decision making of auditors. Keywords: ethical decision making, professional skepticism, auditor independence
Isu kecurangan atau fraud di industri perbankan khususnya BPR telah menjadi permasalahan yang menyebabkan kondisi keuangan BPR memburuk dan hilangnya kepercayaan nasabah sehingga menghambat kelangsungan usaha dan pada akhirnya menyebabkan kegagalan BPR. Sehingga, penelitian bertujuan untuk menganalisis faktor yang menjadi penyebab fraud pada BPR di Indonesia dan memberikan rekomendasi untuk mengurangi fraud di BPR melalui variabel tekanan/insentif, peluang, pembenaran, dan kemampuan dalam fraud diamond model. Penelitian ini merupakan penelitian kualitatif dengan menggunakan data primer dari wawancara kepada pegawai LPS yang melakukan pemeriksaan terhadap BPR dan Direktur Utama BPR Panji Aronta. Dan data sekunder dari laporan hasil pemeriksaan yang dilakukan oleh LPS terhadap BPR yang dilikuidasi untuk periode 2020 s.d. 2022. Serta pendekatan fraud diamond diterapkan untuk menganalisis permasalahan. Tekanan finansial dan non-finansial, peluang yang ada akibat lemahnya kontrol internal dan tata kelola BPR, pembenaran atas perbuatan fraud, dan kemampuan seseorang menjadi faktor penyebab terjadinya fraud di BPR. Faktor internal dan eksternal juga berpengaruh kepada seseorang dalam melakukan fraud. Penelitian ini menjelaskan bahwa BPR yang memiliki tata kelola dan kontrol internal yang baik, integritas pegawai, pengurus dan pemilik yang tinggi, dan pengelolaan kredit yang memperhatikan prinsip kehati-hatian dapat mencegah terjadinya fraud di BPR.
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