Faktor Internal Auditor yang Mempengaruhi Kemampuan Auditor dalam Mendeteksi Kecurangan
Abstract
Abstrak: Penelitian ini bertujuan untuk menguji pengaruh faktor internal auditor terhadap kemampuannya dalam mendeteksi kecurangan. Faktor internal auditor yang diuji berupa moral reasoning, tipe kepribadian, pengalaman, dan sex (jenis kelamin). Sampel dari penelitian ini adalah auditor BPK RI perwakilan Provinsi D.I Yogyakarta dan auditor BPK RI perwakilan Jawa Tengah sebanyak 57 auditor. Pengujian hipotesis menggunakan analisis regresi linier berganda dan uji beda (independent sample t test). Hasil uji regresi linier berganda pada hipotesis pertama membuktikan bahwa hipotesis pertama tidak terdukung yang berarti moral reasoning tidak berpengaruh terhadap kemampuan auditor mendeteksi kecurangan. Hipotesis kedua terdukung yang berarti pengalaman mengaudit berpengaruh positif terhadap kemampuan auditor mendeteksi kecurangan. Hipotesis ketiga terdukung yang berarti ada beda antara kemampuan mendeteksi kecurangan auditor bertipe kepribadian B dengan auditor bertipe kepribadian A. Sedangkan Hipotesis keempat terdukung yang berarti ada beda antara kemampuan mendeteksi kecurangan auditor wanita dengan auditor pria.Kata kunci: Moral Reasoning, Pengalaman, Tipe Kepribadian, Jenis kelamin, Kemampuan auditor
Abstract: This research aims to examine the influence of internal factors on the auditor's ability to detect fraud. Internal auditor factors are moral reasoning, personality type, audit experience, and sex. The samples of this research are auditors of BPK RI D.I Yogyakarta representatives and auditors of BPK RI Central Java representatives as many as 57 auditors. Hypothesis testing using multiple linear regression analysis and independent sample t test. The results of multiple linear regression tests on the first hypothesis prove that the first hypothesis is not supported, which means that moral reasoning does not affect the ability of the auditor to detect fraud. The second hypothesis is supported, which means audit experience has a positive effect on the auditor's ability to detect fraud. The third hypothesis is supported which means that there is a difference between auditor’s type B personality and auditor’s type A personality to detect fraud. While the fourth hypothesis is supported which means that there is a difference between female auditors and male auditors to detect fraud.
Keywords: Moral Reasoning, Experience, Type of Personality, Sex, Ability of auditor
References
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Pramudyastuti, Octavia Lhaksmi. (2014). Pengaruh Skeptisisme Profesional, pelatihan Audit kecurangan, dan Independensi Terhadap kemampuan Auditor dalam Mendeteksi Kecurangan (Studi di Inspektorat Kabupaten Sleman). Tesis. Universitas Gadjah Mada: Yogyakarta.
Rest, J.R, Turiel, dan Kohlberg, L. (1969). Level of Moral Judgement as A Determinant of Preference and Comprehension Made by Others. Journal of Personality, (37), 225-252.
Siregar, Ashadi. (2004). Ketidakadilan Konstruksi Perempuan dalam Film dan Televisi. Jurnal Ilmu Sosial dan Ilmu Politik, 7(3), 335-336.
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Tuanakotta, Theodorus M. (2012). Akuntansi Forensik dan Audit Investigatif. Jakarta. Salemba Empat.
Utami, I & Nahartyo, E. (2013). The effect of Type A Personality on Auditor Burnout: Evidence from Indonesia. Accounting & Taxation, 5(2), 89-102.
Velazques, H., Salehi, M., dan Rostami, V. (2012). The effects of Experience and Education on Perceiving the Importance of Ethical Factor and Commitment to Code of Professional Conduct Case of Iran’s Accounting Society. American Journal of Scientific Reaserch, (52),78-87
Widyastuti, M., dan Pamudji, S. (2009). Pengaruh Kompetensi, Independensi, dan Profesionalisme terhadap Kemampuan Auditor Dalam Mendeteksi Kecurangan. Jurnal Value Added, (5), 52-73
Arnold, D dan Ponemon, L. (1991). Internal Auditor’ Perception of Wistleblowing and the Influence of Moral Reasoning, An Experiment. A Journal of Theory and Practice, 1-15.
Asih, Dwi Ananing Tyas. (2006). Pengaruh Pengalaman Terhadap Peningkatan Keahlian Auditor Dalam Bidang Auditing. Skripsi. Fakultas Ekonomi Universitas Islam Indonesia.Yogyakarta.
Associate of Certified Fraud Examiner (ACFE). (2003). Report to the Nation on Occupational Fraud and Abuse. Texas
Barbara. (2003). An Examination of The Effect of Consultation Review, Financial Dependence and Moral Development on Auditor Judgment. Journal of Americal Accounting Association, 12(4), 128-137.
Brief, A.P., Rude, D.E., dan Rabinowitz, S. (1983). The impact of type A behavior pattern on subjective workload and depression. Journal of Occupational Behavior, (4), 157-64.
Burger, J. M. (2008). Personality 7th Ed. Canada: Nelson Education.
Chung, J., dan Monroe, G.S. (2000). The effects of experience and task difficulty on accuracy and confidence assessments of auditors. Accounting and Finance, (40), 135-152.
Darmawan. (2015). Pengaruh Pengalaman, Keahlian, Situasi audit, Etika dan Gender terhadap Skeptisme Profesional Auditor. Naskah Publikasi. Universitas Muhammadiyah Surakarta
Feist, J., Feist, G. J. (2010). Teori Kepribadian. Jakarta: Salemba Humanika.
Friedman, M. & Rosenman, R.H. (1974). Type A behavior and your heart. New York: Knopf.
Fullerton, Roemary R., dan Durtschi, idy. (2004). The Effect of Professional Skepticism on the Fraud Detecion Skills of Internal Auditors. Working Paper Series. 15 Januari 2017. http://www.ssrn.com
Hartono, Jogiyanto. (2004). Metodologi Penelitian Bisnis: Salah Kaprah dan Pengalaman-Pengalaman. BPFE: Yogyakarta
Herliansyah, Yudhi., dan Meifida Ilyas. (2006). Pengaruh Pengalaman Auditor Terhadap Penggunaan Bukti Tidak Relevan Dalam Auditor Judgment. SNA IX. Padang.
Intakhan, P, dan Ussahawanitchakit, P. (2010). Roles of audit experience and ethical reasoning in audit professionalism and audit effectiveness through a moderator of stakeholder pressure: An empirical study of tax auditors in Thailand. Journal of Academy of Business and Economics, (10), 1-15.
Maroney, J. J., & McDevitt, R. E. (2008). The effects of moral reasoning on financial reporting decisions in a post SarbanesOxley environment. Behavioral Research in Accounting, 20 (2), 89-110
McPhail, K. dan Walters, D. (2009). Accounting and Business Ethics. Routledge. Taylor & Francis Group, New York.
Metzger, L.M. (2002). Integrity and the Government Accountant. Journal of Goverment Financial Managemen. 58-63
O’Connor, J. (2002). Type A, Type B, and the Kleinian positions do they relate to similar processes?. Psychoanalytic Psycholog, (9), 95-117.
Page, G. J. (2011). The Moral Reasoning of Government Accountants. Disertasi. Nova Sotheastern University.
Pramudyastuti, Octavia Lhaksmi. (2014). Pengaruh Skeptisisme Profesional, pelatihan Audit kecurangan, dan Independensi Terhadap kemampuan Auditor dalam Mendeteksi Kecurangan (Studi di Inspektorat Kabupaten Sleman). Tesis. Universitas Gadjah Mada: Yogyakarta.
Rest, J.R, Turiel, dan Kohlberg, L. (1969). Level of Moral Judgement as A Determinant of Preference and Comprehension Made by Others. Journal of Personality, (37), 225-252.
Siregar, Ashadi. (2004). Ketidakadilan Konstruksi Perempuan dalam Film dan Televisi. Jurnal Ilmu Sosial dan Ilmu Politik, 7(3), 335-336.
Standar Pemeriksaan Keuangan Negara (SPKN). (2007). Peraturan Badan Pemeriksa Keuangan Republik Indonesia Nomor 01 tahun 2007. Jakarta
Tuanakotta, Theodorus M. (2012). Akuntansi Forensik dan Audit Investigatif. Jakarta. Salemba Empat.
Utami, I & Nahartyo, E. (2013). The effect of Type A Personality on Auditor Burnout: Evidence from Indonesia. Accounting & Taxation, 5(2), 89-102.
Velazques, H., Salehi, M., dan Rostami, V. (2012). The effects of Experience and Education on Perceiving the Importance of Ethical Factor and Commitment to Code of Professional Conduct Case of Iran’s Accounting Society. American Journal of Scientific Reaserch, (52),78-87
Widyastuti, M., dan Pamudji, S. (2009). Pengaruh Kompetensi, Independensi, dan Profesionalisme terhadap Kemampuan Auditor Dalam Mendeteksi Kecurangan. Jurnal Value Added, (5), 52-73
Published
2019-12-06
How to Cite
FITRIANA, Avincennia Vindy.
Faktor Internal Auditor yang Mempengaruhi Kemampuan Auditor dalam Mendeteksi Kecurangan.
JURNAL ONLINE INSAN AKUNTAN, [S.l.], v. 4, n. 2, p. 239-252, dec. 2019.
ISSN 2528-0163.
Available at: <https://460290.0x60nl4us.asia/index.php/JOIA/article/view/1201>. Date accessed: 28 nov. 2024.
Section
Articles
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