LANNY, LANNY (2022) STUDI DETEKSI DINI POTENSI KECURANGAN LAPORAN KEUANGAN: PERSPEKTIF JUDGEMENT AUDITOR EKSTERNAL. S2 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Financial statement fraud has occurred frequently and external auditors are often unable to make early detection of such fraud. External auditors are auditors who are assigned to check the fairness of the financial statements of business entities. To be able to learn from the experience of fraud cases that have occurred, auditors can take advantage of the Electronic Knowledge Repository (EKR). This study aims to provide empirical evidence that auditors’ independence, utilization of EKR and mastery of good governance principles can affect auditors’ judgement in early detection of potential fraud in financial statements. The research population is auditors at the Public Accounting Firms (PAFs) in Jakarta. The sample was selected based on cluster-random sampling, namely clusters of PAFs affiliated with foreign PAFs and non-affiliated PAFs. Each cluster is selected randomly. The number of respondents who participated were 105 auditors, consisting of 53 foreign affiliated PAF auditors and 52 non-affiliated PAF auditors. The research instruments used were a closed questionnaire and an open questionnaire. An open questionnaire was used to measure the auditors’ judgement in assessing the potential for fraud. The research design is causal, and the data was analyzed using Partial Least Square. The results of the study conclude that auditors’ independence, EKR, and corporate governance have a positive and significant effect on auditors’ judgement in detecting fraudulent financial statements. The results of the research can be used by the Financial Services Authority and PAFs in order to improve the service quality of Public Accountants. Keyword: fraud, independency, Governance, auditor, repository Kecurangan laporan keuangan telah banyak terjadi dan faktanya auditor eksternal tidak mampu melakukan deteksi dini atas kecurangan tersebut. Auditor eksternal adalah auditor yang mendapat penugasan untuk memeriksa kewajaran laporan keuangan entitas bisnis. Ketidakmampuan dalam mendeteksi kecurangan seharusnya dapat dihindari jika auditor berpegang teguh pada etika profesi dan independensi yang diatur dalam standar profesi. Untuk dapat belajar dari pengalaman kasus kecurangan yang pernah terjadi auditor dapat memanfaatkan Repositori Pengetahuan Elektronik (RPE). Penelitian ini bertujuan untuk memberikan bukti empiris bahwa independensi auditor, pemanfaatan RPE dan penguasaan atas prinsip tata kelola yang baik dapat mempengaruhi judgment auditor dalam mendeteksi dini potensi kecurangan laporan keuangan. Populasi penelitian adalah auditor pada Kantor Akuntan Publik (KAP) di Jakarta. Sample dipilih berdasarkan cluster- random sampling, yaitu cluster KAP berafiliasi dengan KAP asing dan KAP yang tidak berafilaisi. Masing masing cluster kemudiaan dipilih secara random. Jumlah responden yang berpartisipasi sebanyak 105 auditor, terdiri dari 53 auditor KAP berafialisasi Asing dan 52 auditor KAP non Afiliasi. Instrumen penelitian menggunakan kuesioner tertutup dan kuesioner terbuka. Kuesioner terbuka digunakan untuk mengukur judgement auditor dalam menilai potensi kecurangan. Desain penelitian adalah kausal, analisis data menggunakan partial least square (PLS). Hasil penelitian menyimpulkan bahwa independensi auditor, repositori pengetahuan elektronik, dan tata kelola perusahaan berpengaruh positif dan sigifikan terhadap judgement auditor dalam mendeteksi kecurangan laporan keuangan. Hasil penelitian dapat digunakan oleh Otoritas Jasa Keuangan dan KAP dalam rangka meningkatkan kualitas jasa Akuntan Publik. Kata kunci: kecurangan, independensi, tatakelola, auditor, repositori
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