Determinant of Accounting Students Detecting Fraud Ability

Reghina Azti Annafi, Icuk Rangga Bawono, Siti Maghfiroh

Abstract


This study aims to examine and analyze the influence of competence, skepticism, personality types, and gender on the ability of accounting students to detect fraud. Accounting students in this study serve as a surrogate from auditors. The amount of the sample in this study is 157 Accounting Students at Jenderal Soedirman University who were in semester VII, IX and XI. The sampling technique used in this study was purposive sampling. The data obtained were analyzed using multiple linear regression analysis techniques. The results in this study indicate that: (1) Competence has influence on the ability of accounting students to detect fraud; (2) Skepticism has influences on the ability of accounting students to detect fraud; (3) The type of personality that comes from the combination of ST and NT has influence on the ability of accounting students to detect fraud; and (4) Gender has no influence on the ability of accounting students to detect fraud. This research implies that auditors need to consider and pay attention to the competence, skepticism, and personality type possessed by someone at the time of recruitment without differentiating their gender. While academics should pay more attention and improve their competence and skepticism through both formal and non-formal education, such as attending the training.


Keywords


Fraud detection; Competence; Skepticism; Personality type; Gender

Full Text:

PDF

References


Adriyanto, R., Effriyanti, & Hidayat, A. (2018).The Effect of Spiritual Intelligence (SQ) and Personality Types on Auditor's Ability to Detect Fraud.Jurnal Akuntansi Berkelanjutan Indonesia Volume 1 Nomor 3.

Association of Certified Fraud Examiners. (2016). Survei Fraud Indonesia. Diakses 17 September 2018 dari https://acfe-indonesia.or.id.

Atmaja, D. (2016). Pengaruh Kompetensi, Profesionalisme dan Pengalaman Audit terhadap Kemampuan Auditor Badan Pemeriksa Keuangan (BPK) dalam Mendeteksi Fraud dengan Teknik Audit Berbantuan Komputer (TABK) sebagai Variabel Moderasi. Media Riset Akuntansi, Auditng & Informasi Volume 16 Nomor 1.

Baderi, F. (2018). Harian Ekonomi Neraca. Diakses 15 Mei 2019, dari http://www.neraca.co.id.

Bean, D. F., & D'aquila, J. M. (2003).Accounting Students as Surrogates for Accounting Professionals When Studying Dilemmas: A Cautionary Note.Teaching Business Ethics 7: 187-204.

Berkowitz, L., & Donnerstein, E. (1982). External validity is more than skin deep: Some answers to criticisms of laboratory experiments. American Psychologist, 37(3), 245–257.

Carpenter, T., Durtschi, C., & Gaynor, L. M. (2002). The Role of Experience in Professional Skepticism, Knowledge Acquistion and Fraud Detection.Working Paper Series.

Copeland, R. M., Francia, A. J., & Strawser, R. H. (1973). Students as subjects in behavioral business research. The Accounting Review, 48(2), 365–372.

Dwi, M. (2011). Kasus Bank Lippo. Diakses 15 Mei 2019, dari https://www.scribd.com.

Faradina, H. (2016). Pengaruh Beban Kerja, Pengalaman Audit dan Tipe Kepribadian terhadap Skeptisisme Profesional dan Kemampuan Auditor dalam Mendeteksi Kecurangan (Skripsi). Universitas Riau.

Fullerton, R. R., & Durtschi, C. (2004).The Effect Professional Scepticism on the Fraud Detection Skills of Internal Auditors.Working Paper Series.

Hartan, T. H., & Waluyo, I. (2016). Pengaruh Skeptisme Profesional, Independensi dan Kompetensi Terhadap Kemampuan Auditor dalam Mendeteksi Kecurangan (Studi Empiris pada Inspektorat Daerah Istimewa Yogyakarta). Jurnal Profita, 4 (3).

Hasanah, S. (2010). Pengaruh Penerapan Etika, Pengalaman dan Skeptisisme Profesional Auditor terhadap Pendeteksian Kecurangan (Skripsi). Universitas Islam Negeri Syarif Hidayatullah.

Herawaty, A., & Susanto, Y. K. (2009). Pengaruh Profesionalisme, Pengetahuan Mendeteksi Kekeliruan, dan Etika Profesi terhadap Pertimbangan Tingkat Materialitas Akuntan Publik. Jurnal Akuntansi dan Keuangan Volume 11Nomor 1.

Houghton, K. A., & Hronsky, J. J. F. (1993). The Sharing of Meaning Between Accounting Students and Members of the Accounting Profession. Accounting & Finance, 33(2), 131–147.

Hughes, C. T., & Gibson, M. L. (1991). Students as Surrogates for Managers in a Decision-Making Environment: an Experimental Study. Journal of Management Information Systems, 8(2), 153–66.

Islahuzzaman. (2012). Istilah-istilah Akuntansi & Auditing. Jakarta: Bumi Aksara.

Jogiyanto. (2011). Pedoman Survei Kuesioner: Pengembangan Kuesioner, Mengatasi Bias dan Meningkatkan Responden Edisi ke-2. Yogyakarta: BPFE.

Kartikarini, N., & Sugiarto.(2016). Pengaruh Gender, Keahlian, dan Skeptisisme Profesional terhadap Kemampuan Auditor (Studi pada Badan Pemeriksa Keuangan Republik Indonesia).Simposium Nasional Akuntansi XIX Lampung.

Moeheriono. (2010). Pengukuran Kinerja Berbasis Kompetensi.Surabaya: Ghalia Indonesia.

Montenegro, T. M., & Filomena, A. B. (2015). Audit Quality: Does Gender Composition of Audit Firms Matter?.Spanish Journal of Finance and Accounting, Volume 44 Nomor 3.

Munajat, S., & Suryandari, D. (2017). The Effect of Experiences, Training, Personaly Type, and Workload of the Auditor on the Ability of Auditor to Detect Fraud. Accounting Analysis Journal, ISSN 2252-676.

Narsa, I. M. (2006). Sex-Role Stereotype dalam Rekrutmen Pegawai Akuntansi dan Keuangan: Observasi terhadap Pola Rekruitmen Terbuka di Media Masa. Jurnal Akuntansi dan Keuangan Volume 8 Nomor 2.

Nasution, H., & Fitriany. (2012). Pengaruh Beban Kerja, Pengalaman Audit dan Tipe Kepribadian terhadap Skeptisisme Profesional dan Kemampuan Auditor dalam Mendeteksi Kecurangan. Jurnal dan Prosiding Simposium Nasional Akuntansi, Volume 15.

Noviyanti, S. (2008). Skeptisisme Profesional Auditor dalam Mendeteksi Kecurangan. Jurnal Akuntansi dan Keuangan Indonesia, Volume 5 Nomor 1, 102-125.

Nugrahaningsih, P. (2005). Analisis Perbedaan Perilaku Etis Auditor di KAP dalam Etika Profesi. Simposium Nasional Akuntansi VIII. Solo: 617- 630.

Parsaoran, D. (2009). Wordpress. Diakses pada tanggal 27 Mei 2019, dari https://davidparsaoran.wordpress.com.

Pektra, S., & Kurnia, R. (2015). Pengaruh Gender, Kompleksitas Tugas, Tekanan Ketaan, Pengalaman Auditor terhadap Audit Judgement. Ultima Accounting Volume 7 Nomor 1.

Pramitasari, A. P., Sukoharsono, E. G., & Djamhuri, A. (2017). The Influence of Auditor’s Personality Types, Experience, Ethics, and Genderon Fraud Detection Capability: Study of Big Four Public Accounting Firm in Indonesia. Imperial Journal of Interdisciplinary Research (IJIR) Volume 3, Issue-7.

Pratiwi, A. A. (2017). Pengaruh Interaksi antara Penerapan Kode Etik Profesi dengan Kompetensi Auditor, Due Professional Care dan Skeptisisme Profesional terhadap Kemampuan Auditor dalam Mendeteksi Kecurangan (Tesis). Universitas Jenderal Soedirman.

Puspita, A. E. (2015). Kasus Bank Global. Diakses 15 Mei 2019, dari https://www.scribd.com.

Ramadhany, F. (2015). Pengaruh Pengalaman, Independensi, Skeptisisme Profesional, Kompetensi, dan Komunikasi Interpersonal Auditor Kap terhadap Pendeteksian Kecurangan (Studi Empiris pada Kap di Wilayah Pekanbaru, Medan, dan Batam). Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau, Volume 2 Nomor 2.

Robbins, S. P., & Judge, T. A. (2008). Perilaku Organisasi, Edisi 12. Jakarta: Salemba Empat.

Said, L. L., & Munandar, A. (2018). The Influence of Auditor's Professional Skepticism and Competence on Fraud Detection: The Role of Time Budget Pressure. Jurnal Akuntansi dan Keuangan Indonesia, Volume 15 Nomor 1.

Salam, N. G. (2017). Pengaruh Gender dan Construal of Self terhadap Keputusan Auditor dalam Menghadapi Konflik Audit (Skripsi). Universitas Negeri Padang.

Spencer, M. L., & Spencer, M. S. (1993). Competence at Work. Canada: John Wiley & Sons, Inc.

Suliyanto. (2018). Metode Penelitian Bisnis untuk Skripsi, Tesis & Disertasi. Yogyakarta: CV. Andi Offset.

Supriyanto.(2014). Pengaruh Beban Kerja, Pengalaman Audit, Tipe Kepribadian dan Skeptisisme Profesional terhadap Kemampuan Auditor dalam Mendeteksi Kecurangan (Studi Empiris pada Kantor Akuntan Publik di Kota Solo dan Yogyakarta) (Skripsi).Universitas Muhammadiyah Surakarta.

Suryandari, N. A., & Yuesti, A. (2017). Professional Scepticism and Auditors Ability to Detect Fraud Based on Workload and Characteristics of Auditors. Scientific Research Journal Volume V, Issue IX, ISSN 2201-2796.

Suryanto, R., Indriyani, Y., & Sofyani, H. (2017).Determinan Kemampuan Auditor dalam Mendeteksi Kecurangan.Jurnal Akuntansi dan Investasi Volume 18 Nomor 1.

Trianevant, M. (2014). Pengaruh Gender, Orientasi Tujuan, Self Efficacy, dan Pengalaman Terhadap Audit Judgement (Skripsi). Fakultas Ekonomi Universitas Widyatama. Bandung.

Trottier, K., & Gordon, I. M. (2016). Students as Surrogates for Managers: Evidence from a Replicated Experiment. Canadian Journal of Administrative Sciences. 35: 146-161.

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

Warsidi, Maghfiroh, S., & Nanda, L. (2018). The Effect of Professional Skepticism, Client Pressure, Auditor Experience, and Audit Regulation on Audit Fraud (Empirical Study in Headquarter Office of Badan Pemeriksa Keuangan RI). Jurnal Ekonomi Bisnis dan Akuntansi, Volume 20 Nomor 1.

Yendrawati, R., & Mukti, D. K. (2015). Pengaruh Gender, Pengalaman Auditor, Kompleksitas Tugas, Tekanan Ketaatan, Kemampuan Kerja dan Pengetahuan Auditor terhadap Audit Judgement. Jurnal Inovasi dan Kewirausahaan, Volume 4 Nomor 1.

Yuniarti, Y. (2018). Pengaruh Pengalaman, Beban Kerja dan Gender Terhadap Pendeteksian Fraud Melalui Skeptisisme Profesional Auditor. Prosiding Seminar Nasional Pendidikan Ekonomi.




DOI: https://doi.org/10.15294/jda.v13i1.24688

Refbacks

  • There are currently no refbacks.




Creative Commons License
Jurnal Dinamika Akuntansi is licensed under a Creative Commons Attribution 4.0 International License