Pengaruh Pengalaman Auditor, Skeptisisme Profesional Dan Tekanan Waktu Terhadap Pendeteksian Kecurangan Di Perwakilan BPKP Provinsi Bali

Abstract

Today's technological and economic developments can be said to be like a double-edged knife. On the one hand, this development not only has a positive impact on the progress of a country but can also become a stumbling block due to fraud committed by parties who want to get a profit. The crime of fraud is increasingly varied following the creativity of the perpetrators of fraud in the form of misuse of economics and information technology. Fraud has increased rapidly among companies, organizations and even government agencies.This study aims to determine the effect of auditor experience, professional skepticism and time pressure at the Representative Office of the Financial and Development Supervisory Agency (BPKP) Bali Province. The number of samples taken was 66 respondents who were determined by purposive sampling method. All data obtained from distributing questionnaires is suitable for use, then analyzed by multiple linear regression.The results of this study indicate that the experience of auditors and professional skepticism has a positive effect on fraud detection at BPKP Representatives in Bali Province. Meanwhile, time pressure has no effect on fraud detection at BPKP Representatives of Bali Province. Future research can develop this research by using other variables which in theory have an influence on fraud detection.

Pengaruh Skeptisme Profesional, Pengalaman Kerja, Dan Independensi Auditor Terhadap Pendeteksian Kecurangan (Fraud) (Studi Empiris Pada Perwakilan BPKP Provinsi Kalimantan Selatan Dan Dki Jakarta)

“…Teori atribusi menjelaskan bahwa ada dua jenis faktor yang dapat mempengaruhi perilaku seseorang yaitu perilaku seseorang: faktor internal yang dipengaruhi oleh kendali pribadi, seperti kemampuan dan usaha, dan faktor eksternal yang dipengaruhi oleh situasi tertentu seperti beban kerja dan tekanan. Seperti penelitian yang dilakukan oleh 13 , 14 dan 15 yang menggunakan teori atribusi untuk menjelaskan faktor-faktor yang mempengaruhi kemampuan auditor untuk mendeteksi kecurangan. Untuk mendapatkan bukti empiris tentang variabel-variabel yang mempengaruhi pendeteksian kecurangan, peneliti menggunakan teori atribusi dengan melakukan pengujian statistik.…”

“…12 Fritz Heider, The Psychology of Interpersonal Relations (New York: Wiley, 1958). 13 Herfransis and Rani, "Pengalaman Memoderasi Penilaian Risiko Kecurangan, Skeptisisme, Dan Independensi Terhadap Pendeteksian Kecurangan." 14 Kadek Gita Arwinda Sari, Made Gede Wirakusuma, and Ni Made Dwi Ratnadi, "Pengaruh Skeptisisme Profesional, Etika, Tipe Kepribadian, Kompensasi, Dan Pengalaman Pada Pendeteksian Kecuarngan," E-Jurnal Ekonomi Dan Bisnis Universitas Udayana 1 (2018): 29, https://doi.org/10.24843/eeb.2018.v07.i01.p02.…”

The Influence of Audit Quality and Auditor Experience on the Auditor's Fraud Assessment Ability

“…[12] Audit experience has a positive influence on increasing the ability to detect fraud. [13] Experienced auditors will have more knowledge about errors and fraud so that with this knowledge the auditor can assess relevant information or evidence to help the auditor complete his tasks.…”