Faktor-Faktor yang Mempengaruhi Pendeteksian Fraud: Kompetensi, Profesionalisme dan Pengalaman Audit (Literature Review Audit)

Abstract

This article aims to determine the effect of competence, professionalism and experience of auditors in detecting fraud. This article was carried out by conducting a literature study from various studies that have been done. This article reviews the factors that influence fraud detection, namely: competency, professionalism and audit experience, a study of audit literature. The results of this literature review article are: 1) competency influences fraud detection; 2) professionalism influences fraud detection; and 3) audit experience influences fraud detection.
 Abstrak: Artikel ini bertujuan untuk mengetahui pengaruh dari kompetensi, profesionalisme dann pengalaman auditor dalam mendeteksi fraud. Artikel ini dilakukan dengan melakukan studi literatur dari berbagai penelitian yag sudah dilakukan. Artikel ini mereview faktor-faktor yang mempengaruhi pendeteksian fraud, yaitu: kompetensi, profesionalisme dan pengalaman audit, suatu studi literatur audit. Hasil artikel literature review ini adalah: 1) kompetensi berpengaruh terhadap pendeteksian fraud; 2) profesionalisme berpengaruh terhadap pendeteksian fraud; dan 3) pengalaman audit berpengaruh terhadap pendeteksian fraud.

Competence, Professionalism, Audit Experience and Auditor's Ability In Detecting Fraud

“…Attribution theory explains a person's behavior caused by internal factors which are encouragement from within a person and can affect the auditor's ability to detect fraud. Auditors who have a high level of professionalism will more easily detect fraud because they are thorough and always seek the truth of the evidence they receive (Budiatmaja, 2022;Prohantoro & Kuntadi, 2022;Putri et al, 2022;Rahmawati & Kuntadi, 2022;Sari et al, 2022;Wahidahwati & Asyik, 2022). The results of this study are supported by the results of previous research find that professionalism has a positive and significant influence on auditor's ability to detect fraud.…”

“…Based on the attribution theory that describes a person's behavior is determined by internal factors which are the character from within a person. Audit experience is a factor from within a person that can only be developed by the individual through the number of assignments carried out that can affect the auditor's ability to detect fraud (Cortinah & Ruslim, 2022;Iskandar et al, 2022;Joko, 2023;Putri et al, 2022;Rahmawati & Kuntadi, 2022;Wahidahwati & Asyik, 2022).…”

“…Competence is a factor from within an auditor that can only be applied by the individual through the amount of knowledge possessed so that the auditor is competent in the field of auditing and is able to influence the auditor's ability to detect fraud. According to previous research, competence is an important thing in detecting fraud (Ginting et al, 2022;Noch et al, 2022;Putri et al, 2022;Rahmawati & Kuntadi, 2022;Saputra et al, 2022). The competence of the auditor is one of the important components in carrying out the audit, because competence will affect the success rate of the auditor in JAA 5.4…”

“…Basically, the research to be carried out by this researcher has been carried out by many previous researchers, with reference to several previous studies related to the ability of auditors in the private sector and public sector, and also showed different results from the level of significance of each factor-factors that affect the ability of auditors. The results of previous studies show that professional skepticism and audit experience have a positive effect on the auditor's ability to detect fraud (Budiatmaja, 2022;Prohantoro & Kuntadi, 2022;Putra, 2022;Putri et al, 2022;Rahmawati & Kuntadi, 2022;Sari et al, 2022;Wahidahwati & Asyik, 2022). However, there are differences in research results that competence has a negative effect (Cahyani et al, 2022).…”

“…The auditor must be carried out by a competent person (Ginting et al, 2022;Noch et al, 2022;Putri et al, 2022;Rahmawati & Kuntadi, 2022;Saputra et al, 2022). Competence is the knowledge and expertise possessed by the auditor to complete the tasks for which them responsible.…”