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All Journal International Journal of Indonesian Business Review
Ety Meikhati
Duta Bangsa University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Influence of Investigative Audit Procedure Accuracy and Professional Skepticism on Digital Fraud whida Permata sukma; Ety Meikhati; Umi Hanifah
International Journal of Indonesian Business Review Vol. 5 No. 2 (2026)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijibr.v5i2.1901

Abstract

This study aims to examine the effect of the appropriateness of investigative audit procedures and professional skepticism on auditors' ability to detect digital fraud. A quantitative approach was employed using primary data collected from 80 auditors working at Public Accounting Firms (KAPs) in the Surakarta and Special Region of Yogyakarta (DIY), Indonesia. The data were analyzed using multiple linear regression with SPSS version 27. The findings reveal that the appropriateness of investigative audit procedures and professional skepticism both have a positive and significant effect on auditors' ability to detect digital fraud. These results suggest that implementing investigative audit procedures tailored to digital forensic practices, together with maintaining a high level of professional skepticism, plays a crucial role in enhancing auditors' capability to identify increasingly sophisticated digital financial fraud. Therefore, Public Accounting Firm (KAP) need to improve auditor competency in implementing investigative audit procedures that are appropriate to the characteristics of digital fraud and strengthen the application of professional skepticism through continuous training and development.
The Moderating Role of Audit Risk in the Use of Information Technology on Auditors' Professional Skepticism kezia agustin Nugrahaningrum; Ety Meikhati; Erna Chotidjah Suhatmi
International Journal of Indonesian Business Review Vol. 5 No. 2 (2026)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijibr.v5i2.1902

Abstract

This study aims to analyze the influence of information technology use on auditors' professional skepticism and examine the moderating role of audit risk in this relationship. This study is motivated by the inconsistency of research results regarding the influence of information technology use on auditors' professional skepticism, so it is necessary to examine situational factors that can strengthen this relationship. The study uses a quantitative approach with primary data obtained through distributing questionnaires to 80 auditors at 13 Public Accounting Firms in the Surakarta and Yogyakarta areas selected using a purposive sampling technique. Data analysis was performed using Moderated Regression Analysis (MRA) with the help of SPSS version 26. The results show that the use of information technology has a positive effect on auditors' professional skepticism. In addition, audit risk is proven to moderate this relationship by strengthening the influence of information technology use on auditors' professional skepticism. These findings indicate that the effectiveness of information technology utilization in increasing professional skepticism will be higher when auditors face a high level of audit risk. This study provides an empirical contribution in explaining the role of audit risk as a situational factor that strengthens the relationship between the use of information technology and auditors' professional skepticism.
Co-Authors Erna Chotidjah Suhatmi Kezia Agustin Nugrahaningrum Umi Hanifah whida Permata sukma