Auditor's Success in Detecting Fraud: The Role of Professional Ethics and Workload

Wati Aris Astuti; Melly Sanggrahwati

doi:10.29313/mimbar.v39i2.2587

Authors

Wati Aris Astuti Unikom
Melly Sanggrahwati Universitas Komputer Indonesia

DOI:

https://doi.org/10.29313/mimbar.v39i2.2587

Keywords:

Professional Ethics, Workload, Auditor Ability, Detecting Fraud

Abstract

The purpose of this study is to assess the impact of workload and professional ethics on an auditor's capacity to spot fraud in 12 public accounting firms located in Bandung that are listed on the Indonesia Stock Exchange (IDX). Descriptive and verification study of forty auditors from twelve public accounting firms in Bandung that are listed on the Indonesia Stock Exchange (IDX) is the methodology employed.. Using a questionnaire, the survey approach was used to gather the majority of the data. Following data collection, SPSS 23.0 0 software was used to do multiple linear regression analysis on the data. The findings demonstrated that while workload had a negative and substantial impact on the auditor's ability to detect fraud, professional ethics had a positive and significant impact.

References

Al Hakim, S. (2016). Citizenship Education in the Indonesian Context. Malang: Madani.

Agoes, S. 2017. Auditing: Practical Instructions for Examination of Accountants by Public Accountants, Book 1 . 5th ed. Jakarta: Salemba Empat.

Arifuddin, RH, & Indrijawati, A. 2020. Auditor Experience, Work Load, Personality Type, and Professional Auditor Skepticism against Auditors Ability in Detecting Fraud . Journal of Talent Development and Excellence, 12(2s), 1878-1890.

Ayu, ID, Anggreni, R. & Latrini, MY 2021. Effect of Auditor Ethics and Audit Tenure on Auditor Ability to Detect Creative Accounting Practices. American Journal of Humanities and Socials Sciences Research, 5(2): 330–336.

Dandi, V., Kamaliah, K. & Safitri, D. 2017. The Influence of Workload, Training and Time Pressure on the Auditor's Ability to Detect Fraud (Empirical Study of Mr RI Representative for Riau Province) . Online Journal of Students of the Faculty of Economics, University of Riau, 4(1): 911–925.

Irawan, KF 2018. Analysis of the Influence of Audit Experience, Workload, Professional Skepticism, and Independence on the Auditor's Ability to Detect Fraud . Journal of Accounting and Information Technology Systems, 14.

Ismail, MR 2018. The Influence of Professional Skepticism, Experience, Expertise, and Professional Ethics on Auditors' Ability to Detect Fraud (Empirical Study of Auditors Working in Public Accounting Firms in Pekanbaru). Doctoral dissertation, State Islamic University of Sultan Syarif Kasim Riau.

Irwandy. 2007. Factors Associated with Workload of Nurses in the Inpatient Unit of RSJ Dadi Makassar in 2005. Master of Hospital Administration. Faculty of Public Health Postgraduate Program. Makassar: Hasanuddin University.

Kuntari, Y., Chariri, A. & Nurdhiana, N. 2017. The Effect of Auditor Ethics, Auditor Experience, Audit Fees and Auditor Motivation on Audit Quality . Sriwijaya International Journal of Dynamic Economics and Business, 1(2): 203.

Larasati, EA 2018. The Effect of Professional Skepticism, Independence and Professional Ethics on the Auditor's Ability to Detect Fraud ( Case Study of the Financial and Development Supervisory Board of Central Java Province) . Doctoral dissertation, Muhammadiyah University of Semarang.

Mahawati, E., Yuniwati, I., Ferinia, R., Rahayu, PP, Fani, T., Sari, A. P., ... & Bahri, S. 2021. Workload Analysis and Work Productivity . Our Writing Foundation.

Munandar, Ashar Sunyoto. 2014. Industrial and Organizational Psychology. Jakarta: University of Indonesia.

Nirgahayu, N. 2018. The Influence of Management Expert, Professional Skepticism and Professional Ethics on Auditor's Ability to Detect Fraud with Emotional Intelligence as a Moderating Variable. Doctoral Dissertation, State Islamic University Alauddin Makassar.

Pupung Purnamasari, 2022. Fraud Prevention: The Forensic Auditors’ Knowledge and Religiosity Perspectives. Journal Sosial dan Pembangunan MIMBAR, Vol.38.No.2.Page. 436-445

Putri, A. 2017. Study: Fraud (Cheating) of Anisa Putri's Financial Statements. Se, Mm Study: Fraud (Fraud) Financial Statements, 2.

Ranu, GAYN, & Merawati, LK 2017. Ability to Detect Fraud Based on Professional Skepticism, Workload, Audit Experience and Auditor Personality Type. Journal of Accounting Research (JUARA), 7(1).

Sari, YE, & Helmayunita, N. 2018. The Influence of Workload, Experience, and Professional Skepticism on Auditor's Ability to Detect Fraud (Empirical Study on BPK RI Representative for West Sumatra Province). Forum for Accounting Research, 6(1), 1173-1192.

Sihotang, K. 2019. Ethics of the Accounting Profession: Theory and Cases. PT Kanisius.

Suhayati, E. 2021. Auditing: Basic Theory and Practice of Public Accounting Examination . Bandung: Science Engineering.

Triyono, S. 2021. The dynamics of preparing e-modules . Adab Publisher.

Trinanda Hartan, 2016. The Influence of Professional Skepticism, Independence and Competence on the Auditor's Ability to Detect Fraud (Empirical Study of the Inspectorate of the Special Region of Yogyakarta).

Umar, H., Purba, RB, Safaria, S., Mudiar, W., & Sariyo, H. 2021. The new Strategy in Combating Corruption (Detecting Corruption: HU-Model) . Merdeka Kreasi Group.

Yuhanis Ladewi, Welly, Fenty Astrina, Nunung Nurhayati, Rini Lestari.2022. Factors Affecting the Quality of Audit. Journal Sosial dan Pembangunan MIMBAR, Vol.38.No.2.Page. 414-422

Zamzami, F., & Faiz, IA 2018. Internal Audit: Concepts And Practices. UGMPRESS.