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All Journal Jurnal SOLMA Economics and Digital Business Review International Journal of Multidisciplinary: Applied Business and Education Research Kontigensi: Jurnal Ilmiah Manajemen Jurnal Sains Terapan : Wahana Informasi dan Alih Teknologi Pertanian Journal of the Community Development in Asia Journal of Accounting and Finance (JAF) Journal of Artificial Intelligence and Digital Business Indonesian Research Journal on Education
Merdekawati, Eka
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Journal : Kontigensi: Jurnal Ilmiah Manajemen

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Implementation Of Computer-based Audit Techniques As Auditor Support In Detecting Financial Report Fraud Merdekawati, Eka; Saleh, Rahmat; Pratiwi, Ratih
Kontigensi : Jurnal Ilmiah Manajemen Vol 13 No 1 (2025): Kontigensi: Jurnal Ilmiah Manajemen
Publisher : Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/jimk.v13i1.761

Abstract

This study aims to analyze the influence of audit experience and professional skepticism on auditors' ability to detect financial statement fraud, with the application of Computer-Assisted Audit Techniques (CAATs) as a moderating variable. A quantitative approach was employed, with data collected through questionnaires distributed to 65 external auditors working at Public Accounting Firms in the Jakarta area. The analytical method used was Moderated Regression Analysis (MRA). The results show that audit experience does not have a significant effect on auditors' ability to detect fraud, while professional skepticism has a positive influence. The direct application of CAATs also does not significantly affect the detection ability; however, CAATs are able to moderate the relationship between professional skepticism and auditors' ability to detect fraud. Conversely, CAATs do not moderate the relationship between audit experience and fraud detection ability. These findings highlight the importance of professional skepticism and technological utilization in enhancing auditors' effectiveness in fraud detection.
Co-Authors Amiruddin Amiruddin Andi Early Febrinda Andini Tribuana Tunggadewi, Andini Tribuana Arif Arif FERAWATI, ANDI Ginoga, Lesia Fatma Hani Fitria Rahmani Hidayati, Aulia Iman Firmansyah Inayah, Asty Khairi Lili Dahliani Made Gayatri Anggarkasih Muhammad Alam Mauludina Muhammad Nasrun Muhtar Muhtar Mursalim Mursalim Nurlela Nurlela R, Khairunas. Rahmat Saleh Ratih Pratiwi Resti Jayeng Ramadhanti Ricky Bryan Tampubolon Rosiana, Nia Rosyanti, Novi Septiani, Delina Herdian Sriwijayanti, Irma