Determinants Affecting the Auditor’s Ability of Fraud Detection: Internal and External Factors (Empirical Study at the Public Accounting Firm in Tangerang and South Jakarta Region in 2019)

DOI

10.2991/aebmr.k.200309.005How to use a DOI?

Keywords

independence, scepticism, experience, red flags, internal control, whistleblowing systems, fraud detection

Abstract

Accounting fraud which in auditing language better known as fraud has now become a kind of headline news in the media. The detection of fraud is an attempt to find out that an act of fraud has occurred, who is the culprit, who is the victim, and what causes it. This study aims to determine the effect of Auditor’s Internal Factors (auditor independence, professional scepticism, auditor experience and red flags) and Auditor’s External Factors (internal control and whistleblowing system) on the Fraud detection. The population in this study is the auditor who works at the Public Accounting Office (KAP) in Tangerang and South Jakarta area. The sampling technique uses convenience sampling. This research data was obtained from a questionnaire that had been previously shared with the auditors working at the Public Accounting Firm (KAP) in the Tangerang and South Jakarta area. The analysis tool uses multiple linear regression. The result of this study could help Auditors and Public Accounting Firms understand the factors that affecting auditor’s ability on fraud detection not only derive from their internal factors, but the external factors of auditor also have a significant influence on their ability on fraud detection. The empirical insights from this study would also be useful for theory building.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Anita Wahyu Indrasti
AU  - Berlian Karlina
PY  - 2020
DA  - 2020/03/12
TI  - Determinants Affecting the Auditor’s Ability of Fraud Detection: Internal and External Factors (Empirical Study at the Public Accounting Firm in Tangerang and South Jakarta Region in 2019)
BT  - Proceedings of the Annual International Conference on Accounting Research (AICAR 2019)
PB  - Atlantis Press
SP  - 19
EP  - 22
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200309.005
DO  - 10.2991/aebmr.k.200309.005
ID  - Indrasti2020
ER  -