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All Journal AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi
Anggi Monita Sari
Program Pascasarjana Fakultas Ekonomi Universitas Sriwijaya
Economics, Econometrics & Finance Social Sciences

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PENGARUH ETIKA AUDITOR, PENGALAMAN AUDITOR, DAN GENDER TERHADAP KEMAMPUAN MENDETEKSI PRAKTIK AKUNTANSI KREATIF (Studi pada BPK RI Perwakilan Sumatera Selatan dan KAP di Sumatera Bagian Selatan) Anggi Monita Sari
AKUNTABILITAS Vol 8, No 2 (2014): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v8i2.8788

Abstract

This research aimed at investigating the effect of auditor ethics (independence, integrity, and objectivity), experience, and gender on the ability to detect creative accounting practices (at BPK RI Representative South Sumatra and KAP (Public Accounting Firms) Southern Sumatra). The research was conducted at BPK RI Representative South Sumatra and KAP Southern Sumatra with 129 respondents, 97 of whom were analyzed. Data were analyzed using multiple regression model. Results show that auditor ethics (independence, integrity, and objectivity), experience, and gender simultaneously affect the ability to detect creative accounting practices with (adjusted R square of 32%), while auditor’s independence, integrity, and experience have partial effect. However, objectivity and gender does not have significant effect on detecting creative accounting practices.  
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