Riset Eksperimental Pengauditan: Evolusi Dan Topik Kontemporer

Abstract

Behavioral research in accounting is paying more attention to auditing issue since auditing relies heavily on judgment and decision making process. This article describes the development of experimental auditing research and identifies the potentials for contemporary research by documenting the international article from the 1970s to 2000s. This article is organized into the following sections. After the introductory part, it discusses the nature of experimental auditing research (EAP), the evolution of international EAP, topics of contemporary EAP, and the development of EAP in Indonesia. Based on the analysis of international EAP articles, we suggest that future research focuses on risk-based auditing, modes of presentation of audit information, fraud risk assessment, analytical procedure, interaction between auditors and clients (negotiation and agreement) and interaction between auditors with their auditor counterparts (brainstorming).Keywords: experimental auditing research, experimental method, auditing. AbstrakBidang pengauditan menjadi salah satu topik yang menarik dalam riset keperilakuan dalam akuntansi karena bidang ini banyak menggunakan judgment maupun keputusan. Tulisan ini mendeskripsikan evolusi perkembangan riset eksperimental pengauditan dan mengidentifikasi peluang riset kontemporer. Sumber tulisan adalah berbagai riset eksperimental pengauditan yang dipublikasikan secara internasional dari tahun 1970-an sampai 2000-an. Tulisan ini terbagi dalam beberapa bagian: hakikat riset eksperimental pengauditan (REP), evolusi perkembangan REP internasional, topik kontemporer REP, dan perkembangan REP di Indonesia. Berdasarkan penelusuran berbagai REP di level internasional, maka REP yang bisa dikembangkan pada masa yang akan datang antara lain dalam konteks pengauditan berbasis risiko, cara penyajian informasi pengauditan, penaksiran fraud, prosedur analitis, interaksi antara klien dengan auditor (negosiasi dan perjanjian), dan interaksi auditor dengan auditor (brainstorming).Kata Kunci: riset eksperimental pengauditan, metode eksperimen, pengauditan. PENDAHULUANRiset eksperimental pengauditan (REP) merupakan bagian riset keperilakuan dalam akuntansi yang berkaitan dengan pertimbangan dan pengambilan keputusan (judgment and decision making)1 . Riset keperilakuan dalam akuntansi (RKDA) didefinisikan oleh Hofstedt dan Kinard (1970) sebagai studi atas perilaku akuntan atau nonakuntan yang dipengaruhi 1 Istilah judgment atau pertimbangan dan pengambilan keputusan (decision making) menurut Libby (1981) digunakan secara bergantian. Pertimbangan mengandung makna proses mengestimasi munculan (outcome) dan konsekuensinya (misalnya penaksiran risiko salah saji material, penaksiran saldo akun, dll). Pengambilan keputusan mengandung makna adanya komitmen untuk berperilaku serta konsekuensi atas pilihan dari berbagai alternatif. Pertimbangan merupakan input penting untuk suatu keputusan.

Fraud Risk Assessment: Experimental Study on the Alternative Fraud Model and Auditor Risk Preferences

“…motivation, experience, knowledge, ability) and the characteristics of fraud risk factors (general and specific) that influence the results of auditor's fraud hypotheses, fraud risk assessment, and the program audit. The focus in this study is that the study discusses variations in the assistance of fraud risk practices (based on an alternative fraud framework) that influences auditor's fraud risk assessment (Utami & Nahartyo, 2013). Specifically, this study uses various characteristics of auditor (such as level of experience and skepticism) to consider the extent to which fraud models influence an auditor's consideration of fraud risk factors.…”

Proceedings of the Proceedings of The First International Conference on Financial Forensics and Fraud, ICFF, 13-14 August 2019, Bali, Indonesia

“…This study is experimental research with a 2x2 inter-subjects factorial design. The main benefit of experimental research is that it explains the causal relationship between the observed dependent and independent variables (Utami & Nahartyo, 2013). The subjects are government internal auditors.…”

Obedience pressure and group pressure: An experimental study on whistleblowing

“…Accounting students are prospective accountants and auditors, making them suitable for our research subject. In experimental studies, students can act as subjects considering the task complexity between students and auditors (Utami & Nahartyo, 2013).…”