Pengaruh Pengetahuan Audit Dan Skeptisme Profesional Auditor Internal Terhadap Pencegahan Kecurangan

  • Usman Universitas Negeri Gorontalo
  • Mattoasi Universitas Negeri Gorontalo

Abstract

The prevention of fraud committed by the Internal Supervisory apparatus of the Regional Government of Gorontalo Province is still relatively low because the audit knowledge and professional skepticism possessed by the internal auditors of the Gorontalo Provincial Government are still very low so that they cannot prevent and detect the occurrence of criminal acts of corruption and cannot even guarantee attendance good governance. This study aims to examine and analyze the effect of internal auditor knowledge on fraud prevention and professional skepticism of internal auditors on fraud prevention in the Regional Government of Gorontalo Province. This study uses an explanatory research method and the type of research used is verification. The types of data used are primary and secondary data and use interval and ordinal scales as measurement scales. Collecting data using survey techniques, whiie the observation unit is the Regional Inspectorate of the Regional Government of Gorontalo Province. The results showed that: (1) Knowledge of internal government audits had an effect on fraud prevention by contributing 45.3% and professional skepticism had an effect on fraud prevention by contributing 56.5% to the local government of Gorontalo province.

Keywords: Knowledge, Skeptism, Fraud

Downloads

Download data is not yet available.

References

Agoes, S. (2013). Auditing Petunjuk Praktis Pemeriksaan Akuntan Oleh Akuntan Publik (Edisi 4). Salemba Empat.

Albrecht, W. S., Albrecht, C. C., & Albrecht, C. O. (2003). Albrecht, W. S., Albrecht, C. C, & Albrecht, C. O. (2003). Fraud examination (2nd ed.). Electronic Version. Mason, OH: Thomson Business and Professional Publishers (Electronic). Thomson Business and Professional Publishers.

Alison. (2004). Fraud auditing. The international audit, journal,. http://www.yahoo.com

Alwi, H. (2011). Kamus Besar Bahasa Indonesia. Balai Pustaka.

Arens, Elder, & Beasley. (2012). Auditing and Assurance Services an Integrated Approach. Pearson Prentice Hall.

Arikunto, S. (2010). Suatu Pendekatan Praktik (Revisi VI). PT Rineka Cipta.

Batubara, K. (2009). Pengaruh Pengalaman dan Pengetahuan Aparat Pengawas Intern Pemerintah terhadap Pendeteksian Penyimpangan Dengan Intuisi Sebagai Variabel Intervening di Inspektorat Kabupaten Deli Serdang.

Cooper, D. R., & Schindler, P. S. (2006). Metode Riset Bisnis. PT Media Global Edukasi.

Emawan, P. I. B., Sinarwati, N. K., & Herawati, T. N. (2014). Pengaruh Pengalaman dan Pengetahuan Audit Terhadap Temuan Pendeteksian Kerugian Daerah. E-Journal Akuntansi Universitas Pendidikan Ganesha, 2 No. 1.

Faradina, H., Agusti, R., & Al, A. L. (2016). Pengaruh Beban Kerja, Pengalaman Audit Dan Tipe Kepribadian Terhadap Skeptisme Profesional Dan Kemampuan Auditor Dalam Mendeteksi Kecurangan. Journal Online Fakultas Ekonomi Universitas Riau, Vol 3, No .

Fullerton, & Durtschi. (2004). The effect of professional skepticism on the fraud detection skills of internal auditor.

Fullerton, R., & Durtschi, C. (2013). The Effect of Professional Skeptism on TheFraud Detection Risk of Internal Auditor. www.ssrn.com

Islahuzzaman. (2012). Istilah-istilah akuntansi dan auditing (kesatu). Bumi aksara.

Kass-Shraibman, F., & Vijay, S. (2011). Forensic Accounting For Dummies. John Wiley & Sons.

Kathy Hurtt, M. E. (2003). Professional Scepticism: A Model with Implication for Reseacrh, Practise, and Education. Working Paper, University ofWisconsin.

Kuncoro, & Mudrajad. (2003). Metode Riset untuk Bisnis & Ekonomi. Erlangga.

Larry, R. E., A.Audrey, G., & Johnstone, M. K. (2014). A Risk-Based Approach To Conducting A Quality Audit. Cengage Learning.

M, G., Wayne, A. C., & Alan, J. W. (2003). Auditing. Erlangga.

Masrizal. (2010). Pengaruh Pengetahuan Audit Terhadap Pendeteksian dan pencegahan Kerugian Daerah. Jurnal Telaah & Riset Akuntansi, 3 No. 2.

Notoatmodjo. (2012). Metodelogi penelitian kesehatan. (Edisi keli). Rineka Cipta. Pusdiklatwas BPKP, 2008, Pusdiklatwas BPKP,.

Pranowo, G. (2016). Kuatkan Semangat Anti Fraud dan Anti Korupsi. http://www.bpkp.go.id/berita/read/16956/25/NAFC-2016-Kuatkan-Semangat-Anti-Fraud-dan-Anti-Korupsi.bpkp

Quadackers, L. (2009). Auditors’ Skeptical Characteristics and Their Relationship to Skeptical Judgments And Decisions. Vu University Amsterdam, Amsterdam.

Sekaran, U., & Bougie, R. (2013). A Skill Building Approach (Sixth Edit). Jhon Wiley & Sons Ltd.

Silvija, P., & Abicic. (2014). Professional Skepticism Of Auditors And Risk Of Fraudulent Financial Reporting. Journal of Accounting and Management.

Singgih, S. (2014). Analisis SPSS Pada Statistik Parametrik. PT. Elex Media Komputindo.

Sugiyono. (2013). Metodologi Penelitian Bisnis.

Suzy, N. (2015). The Role of “Tone at The Top” and Knowledge of Fraud on Auditors’ Professional Skeptical Behavior. 11, No. 1.

Tuanakotta, T. (2010). Akuntansi Forensik dan Audit Investigatif. Salemba Empat.

Tunggal, A. widjaja. (2012). The fraud audit: mencegah dan mendeteksi. kecurangan akuntansi. Harvarindo.

Yass, A., & Shakir, H. (2010). Characteristics Of An Internal Audit Activity, The Institute Of Internal Auditors Research Foundation (IIARF). Internal Auditors Research Foundation (IIARF).

Published
2021-02-23
How to Cite
Usman, & Mattoasi. (2021). Pengaruh Pengetahuan Audit Dan Skeptisme Profesional Auditor Internal Terhadap Pencegahan Kecurangan. Jambura Accounting Review, 2(1), 53 - 65. https://doi.org/10.37905/jar.v2i1.27
Abstract viewed = 22 times
PDF downloaded = 16 times