INDEPENDENSI, TEKNOLOGI INFORMASI DAN SKEPTISISME TERHADAP FRAUD DETECTION ABILITY AUDITOR INTERNAL PEMERINTAH SULAWESI SELATAN
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Jun 11, 2022
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Abstract
Penerapan SPBE (Sistem Pemerintahan Berbasis Elektronik) menyebabkan auditor mengembangkan kemampuannya dalam mendeteksi kecurangan dengan menguji berbagai dokumen elektronik. Penerapan teknologi di sektor pemerintahan membuatnya rentan terhadap kecurangan. Penelitian ini bertujuan untuk mengetahui pengaruh independensi, teknologi informasi dan skeptisisme profesional terhadap kemampuan deteksi kecurangan auditor pemerintah. Penelitian ini menggunakan pendekatan kuantitatif dengan 147 responden yang diuji dengan SEM. Hasil penelitian menunjukkan bahwa independensi berpengaruh terhadap skeptisisme dan kemampuan mendeteksi kecurangan. Teknologi informasi dan skeptisisme mempengaruhi kemampuan deteksi penipuan, tetapi teknologi informasi tidak mempengaruhi skeptisisme. Secara tidak langsung independensi mempengaruhi kemampuan pendeteksian kecurangan melalui sikap skeptis. Namun, skeptisisme tidak mampu memediasi pengaruh teknologi informasi terhadap kemampuan deteksi fraud. Auditor internal pemerintah dengan independensinya mampu mendeteksi kecurangan dengan lebih baik karena didorong oleh skeptisisme yang muncul akibat disonansi kognitif. Disonansi kognitif berarti auditor independen tidak akan berperilaku bertentangan dengan standar auditing dalam penugasan dan akan lebih skeptis dalam mendeteksi kecurangan. Penelitian ini memberikan kontribusi terhadap pengujian teknologi secara independen dan secara tidak langsung terhadap kemampuan pendeteksian fraud yang masih jarang dilakukan di sektor pemerintahan.
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References
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Rahmina, L. Y., & Agoes, S. (2014). Influence of auditor independence, audit tenure, and audit fee on audit quality of members of capital market accountant forum in Indonesia. Procedia-Social and Behavioral Sciences, 164, 324–331.
Roeckelein, J. E. (2006). Exchange/social exchange theory. Elsevier’s Dictionary Of.
Sawyer, L. B. (1996). Sawyer’s internal auditing: the practice of modern internal auditing.
Shofia, M. (2019). The effect of independence, experience, and gender on auditors ability to detect fraud by professional skepticism as a moderation variable. Russian Journal of Agricultural and Socio-Economic Sciences, 91(7).
Suganda, T. R., Ambarwati, S., & Astuti, T. (2018). Pengaruh Skeptisisme Profesional, Independensi, Dan Pengalaman Auditor Terhadap Kemampuan Auditor Mendeteksi Fraud. Liquidity, 7(1), 19–26. https://doi.org/10.32546/lq.v7i1.180
Syamsuddin, S., Sudarma, I. M., Habbe, A. H., & Mediaty, M. (2014). The Influences Of Ethics , Independence , And Competence On The Quality Of An Audit Through The Influence Of Profesional Skepticism In Bpk Of South Sulawesi , Central Sulawesi And West Sulawesi. Journals of Research in Business and Management, 2(7), 8–14.
Umar, H., Fauziah, A., & Purba, R. B. (2019). Audit Quality Determinants and the Relation of Fraud Detection. International Journal of Civil Engineering and Technology (IJCIET), 10(3), 1447–1460.
Venkatesh, V., Morris, M. G., Davis, G. B., & Davis, F. D. (2003). User acceptance of information technology: Toward a unified view. MIS Quarterly, 425–478.
Wilopo. (2006). Analisis Faktor-faktor yang Berpengaruh Terhadap Kecenderungan Kecurangan Akuntansi: Studi pada Perusahaan Publik dan Badan Usaha Milik Negara di Indonesia. The Indonesian Journal of Accounting Research, 9(3).
Asuquo, A.-I. (2012). Empirical analysis of the impact of information technology on forensic accounting practice in Cross River State-Nigeria. International Journal of Scientific and Technology Research, 1(7), 25–33.
Bahtiar, Pagalung, G., Habbe, A. H., & Harryanto. (2017). The Effects of Audit Experience, Trust and Information Technology on the Professional Skepticism and Ability in Detecting Fraud by Internal Bank Auditors in Jakarta, Indonesia Gagaring Pagalung. Scientific Research Journal, V(IX), 1–9. www.scirj.org
Bierstaker, J. L., Burnaby, P., & Thibodeau, J. (2001). The impact of information technology on the audit process: An assessment of the state of the art and implications for the future. Managerial Auditing Journal, 16(3), 159–164. https://doi.org/10.1108/02686900110385489
Biksa, I. A. I., & Wiratmaja, I. D. N. (2016). Pengaruh Pengalaman, Independensi, Skeptisme Profesional Auditor Pada Pendeteksian Kecurangan. E-Jurnal Akuntansi Universitas Udayana, 17(3), 2384–2415.
Carpenter, T. D., Durtschi, C., & Gaynor, L. M. (2011). The incremental benefits of a forensic accounting course on skepticism and fraud-related judgments. Issues in Accounting Education, 26(1), 1–21.
Carpenter, T., Gaynor, L. M., & Duetschi, C. (2002). The Role of Experience in Professional Skepticism , Knowledge Acquisition , and Fraud Detection. Americal Accounting Association, October, 1–28.
Chiang, C. (2016). Conceptualising the linkage between professional scepticism and auditor independence. Pacific Accounting Review.
Coderre, D. G. (2000). Computer assisted fraud detection. Internal Auditor, 57(4), 25.
Fullerton, R., & Durtschi, C. (2004). The Effect of Professional Skepticism on the Fraud Detection Skills of Internal Auditors. SSRN Electronic Journal, 435. https://doi.org/10.2139/ssrn.617062
Glover, S. M., & Prawitt, D. F. (2014). Enhancing auditor professional skepticism: The professional skepticism continuum. Current Issues in Auditing, 8(2), P1–P10.
Hair Jr, J. F., Sarstedt, M., Hopkins, L., & Kuppelwieser, V. G. (2014). Partial least squares structural equation modeling (PLS-SEM): An emerging tool in business research. European Business Review.
Hurtt, R. K. (2010). Development of a scale to measure professional skepticism. Auditing: A Journal of Practice & Theory, 29(1), 149–171.
Hurtt, R. K., Liburd, H. B.-, Earley, C. E., & Krishnamoorthy, G. (2013). Research on auditor professional skepticism: Literature synthesis and opportunities for future research. Auditing, 32(SUPPL.1), 45–97. https://doi.org/10.2308/ajpt-50361
Imam, A., Kumshe, A. M., & Jajere, M. S. (2015). Applicability of forensic accounting services for financial fraud detection and prevention in the public sector of Nigeria. International Journal of Information Technology and Business Management, 40(1), 136–152.
Indrasti, A. W., & Sari, C. N. (2019). Determinant That Effect on Fraud Detection Capabilities by Auditors. International Journal of Business Studies, 3(2), 78–88. https://doi.org/10.32924/ijbs.v3i2.128
Kusumawati, A., & Syamsuddin, S. (2018). The effect of auditor quality to professional skepticsm and its relationship to audit quality. International Journal of Law and Management, 60(4), 998–1008. https://doi.org/10.1108/IJLMA-03-2017-0062
Meuwissen, R., & Quick, R. (2019). The effects of non-audit services on auditor independence: An experimental investigation of supervisory board members’ perceptions. Journal of International Accounting, Auditing and Taxation, 36, 100264.
Nasution, H., & Fitriani. (2012). Pengaruh Beban Kerja, Pengalaman Audit dan Tipe Kepribadian Terhadap Skeptisisme Profesional dan Kemampuan Auditor dalam Mendeteksi Kecurangan. Jurnal Dan Prosiding SNA.
Nelson, M. W. (2009). A model and literature review of professional skepticism in auditing. Auditing, 28(2), 1–34. https://doi.org/10.2308/aud.2009.28.2.1
Nolder, C. J., & Kadous, K. (2018). Grounding the professional skepticism construct in mindset and attitude theory: A way forward. Accounting, Organizations and Society, 67(March), 1–14. https://doi.org/10.1016/j.aos.2018.03.010
Noviyanti, S. (2008). SKEPTISME PROFESIONAL AUDITOR DALAM MENDETEKSI KECURANGAN. Jurnal Akuntansi Dan Keuangan Indonesia, 5(1), 102–125. https://doi.org/10.21002/jaki.2008.05
O’brien, J. L. (2007). Optical quantum computing. Science, 318(5856), 1567–1570.
Perrin, C. (2008). The CIA triad. Dostopno Na: Http://Www. Techrepublic. Com/Blog/Security/the-Cia-Triad/488.
Popova, V. (2013). Exploration of skepticism, client‐specific experiences, and audit judgments. Managerial Auditing Journal.
Rahmina, L. Y., & Agoes, S. (2014). Influence of auditor independence, audit tenure, and audit fee on audit quality of members of capital market accountant forum in Indonesia. Procedia-Social and Behavioral Sciences, 164, 324–331.
Roeckelein, J. E. (2006). Exchange/social exchange theory. Elsevier’s Dictionary Of.
Sawyer, L. B. (1996). Sawyer’s internal auditing: the practice of modern internal auditing.
Shofia, M. (2019). The effect of independence, experience, and gender on auditors ability to detect fraud by professional skepticism as a moderation variable. Russian Journal of Agricultural and Socio-Economic Sciences, 91(7).
Suganda, T. R., Ambarwati, S., & Astuti, T. (2018). Pengaruh Skeptisisme Profesional, Independensi, Dan Pengalaman Auditor Terhadap Kemampuan Auditor Mendeteksi Fraud. Liquidity, 7(1), 19–26. https://doi.org/10.32546/lq.v7i1.180
Syamsuddin, S., Sudarma, I. M., Habbe, A. H., & Mediaty, M. (2014). The Influences Of Ethics , Independence , And Competence On The Quality Of An Audit Through The Influence Of Profesional Skepticism In Bpk Of South Sulawesi , Central Sulawesi And West Sulawesi. Journals of Research in Business and Management, 2(7), 8–14.
Umar, H., Fauziah, A., & Purba, R. B. (2019). Audit Quality Determinants and the Relation of Fraud Detection. International Journal of Civil Engineering and Technology (IJCIET), 10(3), 1447–1460.
Venkatesh, V., Morris, M. G., Davis, G. B., & Davis, F. D. (2003). User acceptance of information technology: Toward a unified view. MIS Quarterly, 425–478.
Wilopo. (2006). Analisis Faktor-faktor yang Berpengaruh Terhadap Kecenderungan Kecurangan Akuntansi: Studi pada Perusahaan Publik dan Badan Usaha Milik Negara di Indonesia. The Indonesian Journal of Accounting Research, 9(3).