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All Journal International Journal of Environmental, Sustainability, and Social Science Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat
Anak Agung Ketut JAYAWARSA
Warmadewa University, Indonesia
Humanities Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Auditor Independence and Experience in Fraud Detection: the Crucial Role of Professional Skepticism I Putu Budi ANGGIRIAWAN; Anak Agung Ketut JAYAWARSA
International Journal of Environmental, Sustainability, and Social Science (IJESSS) Vol. 7 No. 5 (2026): International Journal of Environmental, Sustainability, and Social Science (Sep
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v5i5.1160

Abstract

This study aims to examine the effect of auditor independence and experience on fraud detection, with professional skepticism as a moderating variable. In today's business world, many companies strive to achieve maximum profits. In pursuit of this goal, some companies engage in fraudulent practices, which have become common among businesspeople and are well-known to the general public. These fraudulent practices occur not only in the private sector but are also frequently found in the government sector, harming many parties due to inaccurate and irrelevant information. Investors are the most affected, as they often make incorrect investment decisions based on misleading information. Agency theory suggests that more independent auditors tend to be more effective in detecting fraud because they are more likely to act in the interest of the capital owners than less independent auditors. This study involves 108 auditors from 19 audit firms in Bali. The structural equation modeling analysis method was employed to measure the strength of the relationship between the dependent and independent variables using Smart PLS. The results show that auditor independence and experience have a positive impact on fraud detection, and professional skepticism strengthens the effect of independence and auditor experience on fraud detection.
Financial Education for the Muncan Village Community Through Digital Media Anak Agung Ketut JAYAWARSA; Komang Adi Kurniawan SAPUTRA; A.A. Ngurah Mayun NARINDRA
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2025): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Juni – September 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v4i2.1603

Abstract

This community service program aims to improve financial literacy in the Muncan Village community through the use of digital media. The majority of residents work in the agricultural and MSME sectors, with low financial literacy and limited access to formal financial information. The blended learning method used combines offline workshops and online mentoring via WhatsApp groups. Educational materials were delivered through animated videos, infographics, and posters tailored to the local context. The results showed an average increase in financial literacy of 42%. Eighty percent of participants understood the risks of saving at home, 75% understood the difference between saving in a bank and a piggy bank, and 70% could recognize the characteristics of illegal online loans. Furthermore, 25 participants began recording their finances, and 15 opened their first bank accounts. Digital media successfully transformed from a medium of entertainment into an educational tool, with the "Sele Muncan" WhatsApp group serving as a platform for ongoing learning. This program demonstrates the effectiveness of a contextual and participatory approach in improving financial literacy and community empowerment in the digital era.
Co-Authors A.A. Ngurah Mayun NARINDRA I Putu Budi ANGGIRIAWAN Komang Adi Kurniawan Saputra