Pengaruh Audit Forensik Dan Kompetensi Auditor Terhadap Pencegahan Fraud Dengan Kecerdasan Emosional Sebagai Variabel Moderating Pada BPK Ri Perwakilan  Provinsi Kepulauan Riau

Durnila, Kristiana; Santoso, Cahyo Budi

doi:10.33373/measure.v12i1.1305

Cited by 4 publications

(5 citation statements)

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“…The hypothesis test suggests that competency does not affect fraud prevention efforts. The result of this research aligns with research from Durnila & Santoso (2018) and Fiar & Jaeni (2022). However, it is not in line with Choirunnisa (2022), Huslina et al (2015), Kadir (2017), Laksmi & Sujana (2019), Saputra et al (2019), Lianto & Purnamasari (2020) and Widyani & Wati (2020).…”

Section: The Effect Of Competency On Fraud Prevention Effortssupporting

confidence: 46%

The Moderating Role of Leadership for Fraud Prevention Efforts in Public Sector

Surya,

Firmansyah

2024

RISET

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This Fraud continues to be rampant in Indonesia. It follows an ACFE poll performed in 2019. This survey uncovers at least 239 fraud incidents in Indonesia, resulting in a total loss of IDR. 873,430,000,000.00. However, there is a belief that there is no fraud prevention in Indonesia. Indonesia has various Ministries/Institutions in charge of combatting fraud, including the Financial and Development Supervisory Agency. As one of the Ministries/Institutions that has the task of preventing fraud, fraud prevention at the Financial and Development Supervisory Agency must be able to run well. All leaders of Government Agencies are required to uphold integrity and ethical values, commit to competence, and create conducive leadership so that the variables integrity, competence, and internal control system are determined as independent variables that are tested for their influence on fraud prevention efforts with leadership as a moderating variable. The research results show that integrity and internal control systems positively affect fraud prevention efforts, while competency has no effect. Meanwhile, the leadership fails to moderate all variable relationships. Thus, in fraud prevention efforts, the most influential variables in this research are integrity and internal control systems.

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Section: The Effect Of Competency On Fraud Prevention Effortssupporting

confidence: 46%

The Moderating Role of Leadership for Fraud Prevention Efforts in Public Sector

Surya,

Firmansyah

2024

RISET

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“…Forensic auditing knowledge defines as a systematic application of audit skills possessed by the auditor in situations or circumstances that have legal implications or consequences [6]. This variable is measured by an instrument adapted from Durnila and Santoso [15], which consist of two basic knowledge and technical ability, with seven statements, including the materiality of forensic audits audit assignments and expertise specifications.…”

Section: Methodsmentioning

confidence: 99%

The Effect of Forensic Audit Knowledge, Audit Experience and Workload on Auditor’s Corruption Detection Skill

Murtanto¹,

Nugroho²,

Umar³

2023

Proceedings of the 3rd Borobudur International Symposium on Humanities and Social Science 2021 (BIS-HSS 2021)

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Auditor's Supreme Audit Agency (BPK) expects corruption detection skills for professionalism reasons mentioned on Standard Pemeriksaan Keuangan Negara (SPKN) or State Audit Standards, and secure state finances from leaks of fraudulent behavior by state officials. Corruption is hard to detect due to being hidden by the perpetrators. Nevertheless, both internal and external auditors should know early detection of corruption cases. The purpose of this study is to examine the effect of forensic audit knowledge, audit experience, and workload on the auditor's corruption detection skill, with spiritual intelligence as a moderating variable. This study uses primary data using online questionnaires. The population in this study were all auditors at the Supreme Audit Agency. The sample is employees with a minimum of two years of service. One hundred sixty-nine respondents participated in this research and will be processed using regression analysis. The results confirmed that Forensic Audit knowledge and Audit Experience positively affect auditors' corruption detection skills. Spiritual Intelligence strengthens the positive effect of forensic audit knowledge and audit experience on the auditor's ability to detect corruption. Spiritual Intelligence weakens the negative impact of workload on the auditor's corruption detection skill. Auditors could increase forensic auditing skills through training, seminars, accounting talk, knowledge center formation, and certification.

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“…7 Indicators (Enofe et al, 2015); (Durnila & Santoso, 2018); (Fauzan et al, 2014); (Syahputra & Urumsah, 2019) Investigative Audit (IA) Proving allegations of deviations in the form of fraud, irregularities, illegal expenditures, or abuse of power in the field of state financial management, which fulfill the elements of corruption that must be disclosed by auditors and subsequently pursued by the relevant authorities, such as the public prosecutor's office or the police, based on the provisions of applicable laws and regulations (Fauzan et al, 2014). 10 Indicators Fauzan et al, (2014); (Tuanakotta, 2016); (Syahputra & Urumsah, 2019)…”

Section: Methodsmentioning

confidence: 99%

The impact of whistle-blowing on the effectiveness of forensic audits and investigative audits in fraud detection: A multigroup analysis of gender and experience

Urumsah,

Rahmida,

Hamdani

et al. 2023

JCA

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The study investigates the impact of whistle-blowing, forensic audit, and investigative audit on fraud detection, with gender and experience serving as potential moderators. Structured equation modeling (SEM) is used to study the relationships between determinants. This study also seeks to understand the role of gender and experience in determining fraud detection through multigroup analysis. The data used for the analysis includes 97 auditors from the Supreme Audit Agency (BPK RI) and the Financial and Development Supervisory Agency (BPKP) who work in the investigation unit. The findings reveal that whistle-blowing positively and significantly influences forensic audit, investigative audit, and, ultimately, fraud detection. Both forensic and investigative audits also exhibit positive and significant impacts on fraud detection. Moderation effects of gender and experience were not observed in the relationships between whistle-blowing and the aforementioned audits or fraud detection. These findings suggest that the implementation of whistle-blowing systems can facilitate fraud reporting, improve early warning for fraud detection, and function as an effective oversight tool to prevent internal violations in government institutions. This study contributes valuable empirical evidence regarding the interplay between whistle-blowing, forensic and investigative audits, fraud detection, and the moderating roles of gender and experience. It effectively addresses knowledge gaps and offers potential contributions to existing theories, particularly concerning the nuanced influence of gender and experience on fraud detection.

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Pengaruh Audit Forensik Dan Kompetensi Auditor Terhadap Pencegahan Fraud Dengan Kecerdasan Emosional Sebagai Variabel Moderating Pada BPK Ri Perwakilan Provinsi Kepulauan Riau

Cited by 4 publications

References 0 publications

The Moderating Role of Leadership for Fraud Prevention Efforts in Public Sector

The Moderating Role of Leadership for Fraud Prevention Efforts in Public Sector

The Effect of Forensic Audit Knowledge, Audit Experience and Workload on Auditor’s Corruption Detection Skill

The impact of whistle-blowing on the effectiveness of forensic audits and investigative audits in fraud detection: A multigroup analysis of gender and experience

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