The Influence of The Auditor's Skepticism Attitude and Utilization of Information Technology Toward Detection Fraudelent of Financial Statement

Indonesian Journal of Economics and Management Pub Date : 2023-03-31 DOI:10.35313/ijem.v3i2.4904

Yanti Rufaedah, Sugih Sutrisno Putra, Fatmi Hadiani

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Abstract

Abstract: This study aims to provide empirical evidence about how big attitudes are Professional Skepticism of Auditors and Utilization of Information Technology affect ability auditors in detecting fraudulent financial statements. Research with this quantitative descriptive method using primary data in the form of a questionnaire as an instrument in data collection. Respondents in this study was selected using the convenience sampling method, because it has been determined by KAP. Questionnaire distributed to 60 auditors from 16 KAPs, but only 51 questionnaires were returned and 46 questionnaires were processed. Data analysis using the PLS Method. The results of the study show that there is an attitude of professional skepticism Auditors and Utilization of Information Technology in KAP Bandung City have a significant positive effect on Detection of Financial Statement Fraud, either partially or simultaneously. Keywords: Auditor Professional Skepticism, Utilization of Information Technology, Fraud Detection Financial statements

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注册会计师的怀疑态度和信息技术运用对财务报表舞弊发现的影响

摘要:本研究旨在为审计师的职业怀疑态度和信息技术的使用对审计师发现虚假财务报表能力的影响程度提供实证证据。用这种定量描述的方法进行研究，使用问卷形式的原始数据作为数据收集的工具。本研究的被调查者采用便利抽样方法，因为它是由KAP确定的。向16个kap的60名审核员发放了问卷，但只回收了51份，处理了46份问卷。数据分析采用PLS法。研究结果表明，万隆市KAP审计人员存在职业怀疑态度，信息技术的使用对财务报表舞弊的发现有显著的正向影响，无论是部分的还是同时的。关键词:审计师职业怀疑，信息技术运用，财务报表舞弊检测

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Indonesian Journal of Economics and Management

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