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All Journal AKUNTABILITAS Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Social Science and Business Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Business Management Journal Program Studi Manajemen International Journal of Economics Development Research (IJEDR) Jurnal Ilmiah Akuntansi Kesatuan International Journal of Environmental, Sustainability, and Social Science Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Sustainable : Jurnal Akuntansi Jurnal Manajemen dan Bisnis International Journal of Multidisciplinary Sciences and Arts Jurnal Manajemen Dan Akuntansi Medan Research Horizon IIJSE Central Community Development Journal Asian Journal of Social and Humanities
Rina Yuliastuty Asmara
Universitas Mercu Buana
Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Do Skepticism, Independence, and Competence Matter? Evidence on Factors Influencing Auditors’ Fraud Detection Ability Asmara, Rina Yuliastuty
Research Horizon Vol. 5 No. 6 (2025): Research Horizon - December 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.6.2025.926

Abstract

This study addresses a critical gap by exploring how individual auditor attributes affect fraud detection performance in the public sector context. This study aims to examine the influence of professional skepticism, independence, and professional competence on internal auditors’ ability to detect fraud within ministries and governmental institutions in Indonesia. A quantitative causal research design was employed, using a stratified random sampling technique to collect data from 96 internal auditors across various Indonesian ministries and agencies. Data were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) to assess first- and second-order constructs. The results show that all three independent variables significantly influence fraud detection ability. Among them, independence has the strongest effect, followed by professional competence and professional skepticism. These findings underscore the importance of maintaining auditor autonomy and enhancing technical capabilities to improve fraud detection in the public sector. The study suggests that government institutions should prioritize training programs that strengthen auditors’ independence and professional competence. Internal audit policies must also reinforce structural independence to ensure objective fraud detection efforts.
Sustainability of Audit Excellence: Exploring Audit Knowledge, Audit Evidence, and Auditor Ethics in Enhancing Audit Quality Asmara, Rina Yuliastuty
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 1 (2026): JIAKES Edisi Februari 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i1.4953

Abstract

This research aims to determine whether audit knowledge, audit evidence, and auditor ethics affect audit quality in public accounting firms. The study’s population includes 720 auditors who are registered public accountants at 36 public accounting firms in West Jakarta, with a sample size of 88 respondents. The findings of this research reveal that audit knowledge, combined with experience, is essential for ensuring audit quality. The analytical methods used include analyzing respondent characteristics, descriptive statistics, and inferential statistics using Partial Least Square (PLS). Consistent and reliable audit evidence positively influences audit quality. A high standard of auditor ethics positively affects audit quality, emphasizing the importance of adhering to professional ethical principles to ensure unbiased and accurate audit results within established standards. The study highlights that maintaining high levels of knowledge, experience, reliability of evidence, and ethical standards is integral to achieving quality audits. Moreover, the research underscores the concept of economic sustainability by demonstrating that sustained audit excellence contributes to the broader economic and social stability and trust in financial reporting systems. Achieving audit quality is characterized by adherence to established standards, and the absence of deviations supports the long-term economic, social, and environmental sustainability of public accounting practices.
Co-Authors Anasthasya, Chealsea Aulia Nissa, Gina Debby Setya Merdekawati Dianissa, Riska Putri Islamiah Kamil Kamil, Islamiah Kamil Kusbiantora, Mahmud M Sarifudin Meiliyah Ariani, Meiliyah Minanari, Minanari Muhammad Iqbal Muhammad Iqbal Akbar Putri, Reza Dwi Amanda Qalbi, Andi Batari Nurul Rafzanjani, Nursyafira Reski Putri Rifa Alfariz Sihaloho, Pebryanti Surya Ningsih