INDEPENDENSI, TEKNOLOGI INFORMASI DAN SKEPTISISME TERHADAP FRAUD DETECTION ABILITY AUDITOR INTERNAL PEMERINTAH SULAWESI SELATAN

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Andi Lutfi Indrayani Simpuruh

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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