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Yusnaini Yusnaini
Fakultas Ekonomi Universitas Sriwijaya
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Enhancing Fraud Detection: Roles of Skepticism, Audit Technology, and Industry Specialization in Indonesia Rusli, Arrum Azzahra; Yusnaini, Yusnaini; Sukanto, Sukanto
Economics, Business, Accounting & Society Review Vol. 4 No. 1 (2025): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v4i1.203

Abstract

Fraud remains a persistent threat to financial reporting, particularly in developing countries like Indonesia where corruption is deeply entrenched. Despite advancements in auditing standards, limitations in fraud detection continue to undermine audit quality and public trust. This study aims to investigate the impact of professional skepticism, auditor ethics, and audit technology on fraud detection, with auditor industry specialization as a moderating variable. Using a quantitative approach, data were collected via questionnaires from 233 public accountants across 88 Indonesian public accounting firms and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that professional skepticism and audit technology significantly enhance fraud detection, while auditor ethics does not show a direct significant effect. Industry specialization significantly moderates the relationship between professional skepticism and fraud detection, as well as between auditor ethics and fraud detection. However, it does not moderate the effect of audit technology on fraud detection. These results suggest that skepticism and technology are critical competencies in fraud detection, but their effectiveness is further amplified when coupled with contextual industry expertise. Conversely, ethical awareness alone is insufficient unless supported by domain-specific knowledge. The study underscores the importance of enhancing professional training and developing sector-specific audit practices to strengthen fraud detection capabilities in Indonesia.
Co-Authors Abd. Rasyid Syamsuri Acai Sudirman Afrida, Anggrelia Agil Novriansa Ali Djamhuri Anggi Syuhada Anisa Listya Artib, Shadiqy Aryanto Asfeni Nurullah Asrul Dedy Athallah, Muhammad Fakhri Ayunisa, Nirfa Burhanuddin Burhanuddin Burhanuddin Burhanuddin Burhanudin Burhanudin Burhanudin Burhanudin Burhanudin Burhanudin Burhanudin Catherine Darma Yanti Dewi, Kencana Diah Fitriani Dian Sri Andriani Diendha Annisa Nur Attaullah Djuniar, Lis Dwi Mirani Dwirini Dwirini Dyah Hapsari Ekonugraheni Ermadiani, Ermadiani Erna Safitry Fachri Syafaat Faiza Sabrina Anugrah Febria, Nabila Dwi Fenty Astrina Fenty Fenty, Fenty Astrina Fertika Andriana Fortunasari, Fortunasari Fuadah, Luk Luk Gabriel Ananta Ghina Saumalia Gita Insyanawulan Gowon, Muhammad Gozali, Efva Octavina Donata Gunawan, Yakub Hadi Budiman Hakiki, Arista Hamzah, Ruth Samantha Harefa, Tulus Hasni Yusrianti HASNI YUSRIANTI Hera Febria Mavilinda Hidayat, Wahyudi Nur Ichsan Siregar, Muhammad Ika Sasti Ferina, Ika Sasti Inten Meutia Jessica Laurenza Manik Kartasari, Shelly Febriana Kencana Dewi Khamisah, Nur Khatimah, Khusnul Lina Dameria Siregar Lis Djuniar Listya, Anisa Lovanka Salsabila Aulia Putri Luk Luk Fuadah Lyra Metta Aurellia Meirawati, Eka Meita Rahmawati Mohamad Adam Muhammad Farhan Muhammad Farhan Muhammad Hidayat Muhammad Rafli Gunawan Saputra Nabiilah Putri Nadya Shinta Savira Gunawan Nayla Zahiya Syifa Nazari, Esa Cahyani Nilam Kesuma Nilam Kesuma Ningsih, Endang Kusdiah Nur Ainun Nur Aisyah, Putri Nur Khamisah Nurhaliza, Novia Dewi Siti Nurwijayanti Patmawati Patmawati Patmawati Patmawati, Patmawati Praditya, Krisna Pramana Dwi Syahputra Prasetyawati, Tyas Pratiwi, Trie Sartika Putra, Muhammad Aditya Rakha Maulana Ramadhan, Fahmi Indra Randi Randi Relasari, Relasari Retna Mahriani Rohman, Abdul Rusli, Arrum Azzahra Saggaf, Abdullah Saggaf, Abdullah Salsabilla Nadya Chanyesa Sartika Pratiwi, Trie Septiana Rahma Sari Shelly Febriana Kartasari Silvia Arista Siregar, Muhammad Ichsan Sri Maryati Stevi Natasia Chandritike Supitriyani, Supitriyani Susetyo, Didik Tania Haura Azahra Tertiarto Wahyudi Thania Atika Pratiwi Titin Vegirawati Tulus Harefa Vera Vianna Vicky Rosalia Wahyudi Nur Hidayat Wahyudi Nur Hidayat Wahyudi, Tertiaro Wani Fitriah Wani Wani, Wani Fitriah Welly, Yerisma Widyastuti , Fitria Heny Yanti, Darma Yanuar Ramadhan Yosi Arianti Yulasteriyani Yulasteriyani Yulia Saftiana YULIA SAFTIANA, YULIA Yuni Ekawarti Yuniwati, Cutyuniwati Yusnidar Yusnidar