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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Journal of Management and Business Review Jurnal ULTIMA Accounting QARDHUL HASAN: MEDIA PENGABDIAN KEPADA MASYARAKAT EKUITAS (Jurnal Ekonomi dan Keuangan) Asia Pacific Fraud Journal JURNAL MANAJEMEN DAN BISNIS EQUILIBRIUM Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Indonesian Community Journal Journal of Emerging Business Management and Entrepreneurship Studies Jurnal Akuntansi dan Keuangan Indonesia
Sari, Martdian Ratna
PPM School of Management
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Journal : Asia Pacific Fraud Journal

 1 
The Influence of Auditor Individual Factors to the Time it Takes in Detecting Fraud Angelique, Valencia; Silalahi, Jesica Hasianna; Saragih, Rio Lambardo; Sari, Martdian Ratna; Maulana, Noveri
Asia Pacific Fraud Journal Vol. 9 No. 2: 2nd Edition (July-December 2024)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v9i2.344

Abstract

ACFE Indonesia 2019 shows that fraud can be found or detected within 12 months. This indicates that there are factors that prevent the fraud from being detected quickly, such as individual auditor factors that play a role in detecting the fraud. The novelty of this research is to focus on individual factors including auditor’s experience, independence, competence and personality type. This research is a quantitative study using surveys, with internal auditors, external auditors and KAP partners as respondents. Results of this study found that factors that greatly influence auditor’s ability to detect fraud are auditor’s experience, independence, competence. Meanwhile, personality has no influence on auditor’s ability to detect fraud. Results of this study can contribute to the association of public accountants in evaluating the criteria for expert auditors who are given permission to conduct investigative audits. It is expected that KAPs (Public Accounting Firms) will offer resources and opportunities to enhance the competence and independence of their auditors.
The Influence of Auditor Individual Factors to the Time it Takes in Detecting Fraud Angelique, Valencia; Silalahi, Jesica Hasianna; Saragih, Rio Lambardo; Sari, Martdian Ratna; Maulana, Noveri
Asia Pacific Fraud Journal Vol. 9 No. 2: 2nd Edition (July-December 2024)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v9i2.344

Abstract

ACFE Indonesia 2019 shows that fraud can be found or detected within 12 months. This indicates that there are factors that prevent the fraud from being detected quickly, such as individual auditor factors that play a role in detecting the fraud. The novelty of this research is to focus on individual factors including auditor’s experience, independence, competence and personality type. This research is a quantitative study using surveys, with internal auditors, external auditors and KAP partners as respondents. Results of this study found that factors that greatly influence auditor’s ability to detect fraud are auditor’s experience, independence, competence. Meanwhile, personality has no influence on auditor’s ability to detect fraud. Results of this study can contribute to the association of public accountants in evaluating the criteria for expert auditors who are given permission to conduct investigative audits. It is expected that KAPs (Public Accounting Firms) will offer resources and opportunities to enhance the competence and independence of their auditors.
Factors that Shape an Honest and Ethical Culture Amrullah, Muhamad Tohir; Sari, Martdian Ratna
Asia Pacific Fraud Journal Vol. 10 No. 1: 1st Edition (January-June 2025)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v10i1.373

Abstract

This research aims to identify the factors that shape an honest and ethical culture in the context of fraud prevention. It is important to conduct this research as unethical and dishonest incidents often occur all over the world. The sampling technique was conducted on employees currently working and with work experience in Indonesia, resulting in 200 respondents. Data analysis was performed using Structural Equation Modelling (SEM). The results of this study found that only the tone at the top and effective reward and punishment significantly influenced the formation of an honest and ethical culture. Meanwhile, proper employee recruitment, communication of expectations, and a positive work environment did not significantly impact. This research contributes to stakeholders, especially management considerations, to form an honest and ethical culture within a company.
Co-Authors Ahmad, Adura Amrullah, Muhamad Tohir Angelique, Valencia Ardian, Alvin de Haan, Joshua Adry Philander Dina Nilam Rosalika Dwiyanti, Kadek Trisna Dwiyanti, Kadek Trisna Fauziah, Adha Manuel, Bram Maulana, Noveri Meliyanti, Meliyanti Mustika Asabi Natalia Wijaya, Paulina Millennia Nurul Fauziah Nurul Fauziah Permatasari, Bunga Indah Pinasthika, Benediktus Tandya Prameswari, Dolly Adolina Pratama, Dominico Berta Kevin Ronny Kountur, Ronny Rosalika, Dina Nilam Saragih, Rio Lambardo Sihotang, July Esther Florencia Silalahi, Jesica Hasianna Zuhri, Alhamdi