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All Journal Jurnal Akuntansi dan Keuangan Indonesia E-Jurnal Akuntansi TSM Indonesian Journal of Accounting and Governance
Suzy Noviyanti, Suzy
Unknown Affiliation
Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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SKEPTISME PROFESIONAL AUDITOR DALAM MENDETEKSI KECURANGAN Noviyanti, Suzy
Jurnal Akuntansi dan Keuangan Indonesia Vol. 5, No. 1
Publisher : UI Scholars Hub

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Abstract

Professional skepticism is an attitude that includes a questioning mind and a critical assessment of audit evidence. Auditors should maintain a certain level of professional skepticism in detecting financial statement fraud since the perpetrators conceal the resulting irregularities. Two experiments were conducted. First, a 3x3 between subjects experiment design was conducted to investigate how fraud risk assessment affects the level of professional skepticism on different levels of trust in auditor-client relationship. Participants were randomly assigned to one of nine conditions. Second, a within subject experiment design was conducted to examine the effect of personality type un professional skepticism. A total of 118 junior, senior and supervisor auditors from public accounting firm participated in the experiment. The results of Analysis of Variance (ANOVA) suggest that auditors with identification based trust in the high fraud risk assessment group were more skeptical than in the low fraud risk assessment group. While the auditors with calculus based trust showed no differences in skepticism between the high group and the low fraud risk assessment group. Auditors with ST (Sensing-Thinking) and NT (Intuitive-Thinking) types of personality were more skeptical than other types
MENGUJI POTENSI KECURANGAN LAPORAN KEUANGAN BERDASARKAN FRAUD HEXAGON Pungus, Catherine Angelia; Noviyanti, Suzy; Purnamasari, Gisilowati Dian
E-Jurnal Akuntansi TSM Vol. 5 No. 2 (2025): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v5i2.2846

Abstract

This study investigates the potential for financial statement fraud in Indonesian retail companies using the Fraud Hexagon approach, a theoretical model encompassing six elements: situational pressure, capability, collusion, opportunity, rationalization, and ego. The study utilizes secondary data from the annual financial statements of retail companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2022 period, reflecting conditions during the COVID-19 pandemic, selected through purposive sampling. Data analysis was conducted using SPSS version 26 with a multiple linear regression method. The results reveal that auditor and director turnover significantly influence the potential for financial statement fraud, while other elements, such as financial targets, ineffective oversight, CEO photo frequency, and collusion, show no significant impact. These findings highlight the pandemic as a situational pressure that can amplify fraud risk dynamics while emphasizing the critical role of leadership changes and external oversight in either promoting or mitigating financial statement manipulation. This study provides practical and theoretical contributions to efforts in detecting and preventing financial statement fraud, offering insights to strengthen corporate governance through risk mitigation strategies based on the Fraud Hexagon framework.
An Empirical Analysis of Determinants Influencing Whistleblowing Intention Angela, Stefany Myrna; Noviyanti, Suzy; Purnamasari, Gisilowati
Indonesian Journal of Accounting and Governance Vol. 9 No. 1 (2025): JUNE
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/tzcfdk04

Abstract

This study examines factors influencing the intention to whistleblowing among accounting students as prospective professional accountants. The analyzed factors include understanding professional accounting ethics, Machiavellian traits, and the perceived seriousness of fraud. The research employed a quantitative survey method, with a sample comprising undergraduate accounting students from the Faculty of Economics and Business at Satya Wacana Christian University from the 2021-2023 cohorts. Regression analysis results indicate that understanding professional accounting ethics positively influences whistleblowing intention, whereas Machiavellianism traits show no significant effect. Interestingly, the perceived seriousness of fraud negatively impacts whistleblowing intention, presumably due to fear of greater consequences if serious fraud is not reported. This study underscores the importance of robust professional ethics education and the establishment of a conducive and supportive organizational environment to encourage the courage to report misconduct within the accounting profession.
Co-Authors Angela, Stefany Myrna Jony Oktavian Haryanto Lanita Winata, Lanita Pungus, Catherine Angelia Purnamasari, Gisilowati Purnamasari, Gisilowati Dian Soesanto, Laufioni Yefta Andi Kus Noegroho