PENGARUH INDEPENDENSI, KOMPETENSI DAN PROFESIONALISME AUDITOR INTERNAL TERHADAP KEMAMPUAN MENDETEKSI KECURANGAN (Studi Kasus Pada Bank Panin, Bank CIMB Niaga, dan Bank Nationalnobu
DOI:
https://doi.org/10.25170/10.25170/jara.v13i2.477Keywords:
Independensi, Kompetensi, Profesionalisme, Kemampuan Mendeteksi PenipuanAbstract
This study to examine the effect of independency, competency, and professionalism of internal auditor towards the ability to detects fraud. This study used purposive sampling method, and the sampling of this research are 98 internal auditor from Panin Bank, CIMB Niaga Bank, and Nationalnobu Bank.. The data were collected through questionnaire or survey methods. The analysis technique is multiple regression. The results show that partially independency, and professionalism of internal auditor has no significant effect towards the ability to detects fraud. While the competency has partial positive significant effect towards the ability to detects fraud. Simultaneously, independency, competency, and professionalism have significant effect toward the ability to detects fraud.
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Badan Pemeriksa Keuangan RI. (2007). Peraturan Badan Pemeriksa Keuangan RI No 1, Tahun 2007 tentang SPKN. Jakarta: Badan Pemeriksa Keuangan RI.
Badan Pengawasan Keuangan dan Pembangunan. (2010) Peraturan Kepala BPKP Nomor: PER-211/K/JF/2010 tentang Standar Kompetensi Auditor . Jakarta : BPKP Pusat.
Dewi, Dewa Ayu Candra., & Budiartha, I Ketut. (2015). Pengaruh Kompetensi Dan Independensi Auditor Pada Kualitas Audit Dimoderasi Oleh Tekanan Klien. E-Jurnal Akuntansi Universitas Udayana. 11.1 (2015): 197-210.
Ghozali, Imam. (2011). Aplikasi Analisis Multivariate Dengan Program IBM. SPSS
19 (edisi kelima.) Semarang: Universitas Diponegoro.
Hadisantoso E, Sudarma I M, Rura Y. (2017). The Influence of Professionalism and Competence of Auditors towards the Performance of Auditors. Scientific Research Journal (SCIRJ), Vol. 5, Issue I.
Herman, Karamoy. (2015). Pengaruh Indepedensi Dan Profesionalisme Dalam Mencegah Fraud Pada Auditor Internal Provinsi Sulawesi Utara. Jurnal Riset Akuntansi Dan Auditing. 6(2), h: 22-31.
Idawati, W., & Gunawan, A. (2015). Effect of Competence, Independence, dan Professional Skepticism Against Ability to Detect Fraud in Audit Assignment. IJABER,13, 5123-5138.
Institut Akuntan Publik Indonesia. (2011) Standar Profesional Akuntan Publik,
Salemba Empat, Jakarta.
Maulidi, A. (2013). Mendeteksi Kecurangan Laporan Keuangan di Organisasi
Sektor Publik. Jurnal Akuntansi Universitas Trunojoyo Madura.
Moyes, Glen D., Mohamed Din, Hesri Faizal. (2013). Malaysian Internal and External Auditor Perceptions of the Effectiveness of Red Flags for Detecting Fraud. International Journal of Auditing Technology Vol. 1 No. 1, pp 91 –
106.
Mulyadi. (2011). Auditing. Buku 1. Jakarta: Salemba Empat.
Pramana, A. C., Irianto, G., & N. (2016). The Influence Of Professional Skepticism, Experience And Auditors Independence On The Ability To Detect Fraud. Imperial Journal of Interdisciplinary Research (IJIR),2(11).
Sartika. (2015) Pengaruh Independensi, Kompetensi, Skeptiesme Profesional dan Profesioanlisme Terhadap Kemampuan mendeteksi Kecuarangan (Fraud) Pada Auditor di BPK RI Perwakilan Provinsi Sumatera Utara. JOM FEKON,
2(2), h: 1-13.
Tuannakotta, Theodorus. (2013). Akuntansi Forensik dan Audit Investigatif. Edisi
II Jakarta: Salemba Empat.
Wajaenabun, S., Purnamasari, P., & Gunawan, H. (2016). Profesionalisme Audit dan Kompetensi Auditor Internal Terhadap Pendeteksian Kecurangan Penyalahgunaan Kecurangan Aset oleh Karyawan. Prosiding Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Islam Bandung.
Wiguna, Floretta. (2014). Pengaruh Skeptisme Profesional dan Independensi Auditor terhadap Pendeteksian Kecurangan (Survei Pada Auditor KAP di Malang). Jurnal Fakultas Ekonomi dan Bisnis Universitas Telkom Bandung.
Wolfe, David T., Hermanson, Dana. R. (2004). The Fraud Diamond: Considering the Four Elements of Fraud. The CPA Journal, pp 38 – 44
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Published
2019-10-01
How to Cite
Astuti, J. P., & Sormin, P. (2019). PENGARUH INDEPENDENSI, KOMPETENSI DAN PROFESIONALISME AUDITOR INTERNAL TERHADAP KEMAMPUAN MENDETEKSI KECURANGAN (Studi Kasus Pada Bank Panin, Bank CIMB Niaga, dan Bank Nationalnobu. Jurnal Akuntansi, 13(2), 123–142. https://doi.org/10.25170/10.25170/jara.v13i2.477
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