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Shlof, Mohamed A.
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Decision Sciences, Operations Research & Management Environmental Science Social Sciences

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THE EFFECT OF AUDITOR CHARACTERISTICS ON ALLEGED FRAUD OCCURRENCE AND ITS IMPACT ON FINANCIAL STATEMENT FRAUD RISK ASSESSMENT AND AUDIT PROGRAM MODIFICATIONS Shlof, Mohamed A.
Jurnal Kewirausahaan dan Inovasi Vol. 2 No. 1 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/jki.2023.02.1.06

Abstract

The goal of this study is to examine the relationships between the auditor's qualities and alleged fraudulent activity, as well as those between alleged fraudulent activity and fraud risk assessment and between fraud risk assessment and audit program modifications. The population in this study were auditors at Public Accounting Officer. Selection of samples in this population using purposive sampling method. The sample used in this study were auditors who worked at Public Accounting Officer. The analytical tool used in this study is Structural Equation Modelling which is run through the Partial Least Squares Structural Equation Modelling program. The results of the analysis in this study are the characteristics of the auditors that affect the alleged occurrence of fraud. This shows that the better the level of specialization of the auditor, the easier it will be for the auditor to detect earnings manipulation and misstatements in a company's financial statements. Fraud affects the initial fraud risk assessment. The existence of suspected fraud in the financial statements may affect the initial fraud risk assessment. If the allegations are true, the company is proven to have committed fraud. The initial fraud risk assessment has an effect on the modification of the audit program.
FRAUD PENTAGON ANALYSIS ON DETERMINAND FRAUD FINANCIAL STATEMENT Shlof, Mohamed A.
Jurnal Kewirausahaan dan Inovasi Vol. 2 No. 2 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/jki.2023.02.2.21

Abstract

The purpose of this study was to determine the effect of Pressure on Fraudulent Financial Statements, Opportunity on Fraudulent Financial Statements, Rationalization on Fraudulent Financial Statements, Competence on Fraudulent Financial Statements, and Arrogance on Fraudulent Financial Statements. The population in this study were employees of Ahlia Cement Company. Structural Equation Modeling (SEM) which is run through the Partial Least Squares Structural Equation Modeling (PLS-SEM) program is an analytical technique used to examine the data in this study. The results showed that Pressure affects Fraudulent Financial Statements, Opportunity influences Fraudulent Financial Statements, Rationalization influences Fraudulent Financial Statements, Competence influences Fraudulent Financial Statements, Arrogance influences Fraudulent Financial Statements. For future research, it is hoped that it will enrich other independent variables which are expected to influence fraudulent financial statements, for example changes in total assets, company debt, changes in accounts receivable, and others. The next research is expected to multiply and expand the sample in the study, for example using all manufacturing companies, so that the sample obtained is wider and can describe the actual conditions.
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