SKEPTISME PROFESIONAL AUDITOR DALAM MENDETEKSI KECURANGAN
ABSTRACT: Professional
skepticism is an attitude that includes a questioning mind and a critical
assessment of audit evidence. Auditors should maintain a certain level of
professional skepticism in detecting financial statement fraud since the
perpetrators conceal the resulting irregularities. Two experiments were
conducted. First, a 3x3 between subjects experiment design was conducted to
investigate how fraud risk assessment affects the level of professional
skepticism on different levels of trust in auditor-client relationship.
Participants were randomly assigned to one of nine conditions. Second, a within
subject experiment design was conducted to examine the effect of personality
type unprofessional skepticism. A total of 118 junior, senior and supervisor
auditors from public accounting firm participated in the experiment. The
results of Analysis of Variance (ANOVA) suggest that auditors with
identification based trust in the high fraud risk assessment group were more
skeptical than in the low fraud risk assessment group. While the auditors with
calculus based trust showed no differences in skepticism between the high group
and the low fraud risk assessment group. Auditors with ST (Sensing-Thinking)
and NT (Intuitive-Thinking) types of personality were more skeptical than other
types.
Penulis: Suzy Noviyanti
Kode Jurnal: jpakuntansidd080089
