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Journal : Jurnal Akuntansi dan Keuangan

Pengaruh Caatts dan Pengalaman Auditor terhadap Pendeteksian Fraud melalui Keahlian Forensik dan Audit Investigatif Elsa Sayyidina Aulia; Indra Cahya Kusuma; Didi, Didi
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): Juli 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i3.5196

Abstract

This study aims to evaluate the effect of CAATTs and auditor experience on fraud detection. To understand these two things, one model is used in this study, namely the CAATTs model and auditor experience after being mediated by forensic expertise and investigative audits and their significance on fraud detection. This research design is causality research or often known as explanatory research. The sampling technique is non-probability sampling with a saturated sample approach, which is distributed to auditors who work in various BPK RI units, including the Main Auditorate of State Finance I to VII and the Main Auditorate of Investigation. This research data comes from quantitative primary data obtained through online questionnaire distribution. The data analysis technique used PLS-SEM, utilizing SmartPLS 3.0 software. The results showed that CAATTs had no significant effect on fraud detection, while auditor experience had a significant effect on fraud detection. In addition, for the indirect effect, forensic expertise and investigative audit mediate the effect of CAATTs and auditor experience on fraud detection.
Co-Authors Adawiyah, Rodiatul Adawiyah, W Adawiyah, W Ade Budi Setiawan Affandi, Tovan Afif, M Nur Afif, M. Nur Afriana Santiyaski Winda Asmara Agustiani, Fani Alya, Nina Amanda, Eka Bunga Amelia, Mita Andy Lasmana Anggi Yunita Priyadi Annisa Qutratuain Antonius Padua Ratu Anur, Aulia Sari Apriyani, Desi Awa Awa Axchellawati, Tiara Ayi jamlaludin Aziz Aziz, Ayi Jamaludin Budi Setiawan , Ade Candra Gustaman Cucu Nurhayati Delfitriani Deuis Kartika Dewi, Nadiya Agustiana Dharmawan, Noprizal Didi Didi , Didi Didi Didi Didi Didi, Didi Djafarmaku, Muhamad Ravie Raflyzal Djoko Marsudi Dwi Gemina Elma , Eneng Elsa Sayyidina Aulia Endang Silaningsih Eneng Fauziah Erni Yuningsih Fadhilah, Ulfa Rahayu Fadhiya, Kamila Fadilah, Muhamad Syahrul Fadlan Ramadhan Farizka Susandra Farizka Susandra Farizka Susandra Fatya Permata Ambyya Sukmedi Fauziah, Restu Fe, Didi Firlian Janiati Fitri Melani Fitri Nuraeni Habib Sarah, Salsabila Habibah, Marsa Hambami, Susy Hambani, Susy Hanifah, Najla Helmi Haris Hermawan, Riana Agustiana Hermawan, Riana Agustiana Hermawati, Nur Asti Hidayat, Hendri Hidayat, Hendri Hidayatullah, Affan Hilmi Tahsyinul Qolbi Hutomo , Yoyok Priyo Hutomo, Yoyok Priyo Ifan Setiawan Iis Handayani Indah Nurul Gina Intan Permatasari Ira Dwi Yustira Irawati Irawati Irwanda, Resa Izza Azhaary, Dinar Jericho Aditya Vandy Juniarti, Reva Kartika, Deuis Kartika, Deuis Kartika, Deuis Khodijah, Neng Siti Kokom Komariah Kumalasari, Rafika Kurnia Ningsih Lasmana , Andy Lutfiany, Via Lutfiany, Via M.Nur Afif Mariani, Nur Azizah Mas Nur Mukmin Maspupah, Siti Melani , Maria Magdalena Melani, Maria Magdalena Melli Yani, Desti Muhammad Fajri Ramadhan Muhammad Husein Muhammad Ichsan Muhammad Irfan Septiani Muhammad Mexki Romdeni Putra Mukmin , Mas Nur Muladi, Dimas Pajriansyah Musa Mulyadi Nasution, Masita Amalia Nela Rizqi Safitri Ningsih, Kurnia Noer Syafitry Chahyani Utammy Noprizal Dharmawan Novita Wulandari Nur Afif, M. Nur Amaliah Hasanah Nur Diyanah, Siti Nuratih Dewi Rahayu Nurfitri, Rachmi Nuria Fitri Ramadani Nurlela Nurlela Nurul Amanah Nurul Ismayanti Palahudin Palahudin Parida, Siti Pariskhal, Isma Pebrianti, gina Putri, Novia Eka Rachmini, Reni Rachmini, Reni Rahmadani, Alma Suci Ramadianti, Ramadianti Ramlan, Neida Choirunnisa Regina, Rena Reutna Komala, Mona Ridwan, Muhammad Husein Afifuddin Rimadhani, Farras Fajria Rini Hartini Ristika Handarini Rizki, Lody Mangku Rizki, Lody Mangku Rizky Titis Agustianto Rosdiyana, Ira Rosita , Iis Ruslan Ruslan Saepul Anwar Samadinata, Fendi Samsuri . Sapturi, Turi Satika, Restia Siti Aisyah Siti Fatimah Siti Inayatun Sabilla Siti Zuwariah Sobarudin, Muhamad Fahmi Sopian, Muhamad Adi Sri Harini Suci, Meithy Nur Arafah surahmat Suryani, Danu Susandra , Farizka Susi Hambani Thifanny, Tsania Al Triwidatin, Yuppi Utami, Putri Melani Wardani, Pradifta Warizal Weli, Fitra Weli Wicaksono, Muhamad Abdiki Wicaksono, Muhammad Abdiki Widi Astuti, Anggi Widia Aulia Rahmah Wuryanto, Listio Yesti, Harma Yoga, Dwi Yoga Imam Baskoro Yulianingsih Yulianingsih Yuliyani Yuliyani, Yuliyani Yuppy Triwidatin Zahra, Annnisa Lutfiah Zahroh, Siti Zulhelmi, Zulhelmi