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All Journal SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi
AM, Ahmad Mansur
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Economics, Econometrics & Finance Social Sciences

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Penerapan Akuntansi Forensik dalam Pendeteksian Kecurangan Melalui Psychological Capital Pada BPK RI Perwakilan Provinsi Sulawesi Barat Edy, Sri Amalia; AM, Ahmad Mansur
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2526

Abstract

Fraud detection is action taken to discover fraud that has occurred or is occurring. In fraud Fraud detection is action taken to discover fraud that has occurred or is occurring. In fraud detection activities, auditors begin by identifying evidence that is an indication of the possibility of fraud. Therefore, auditors need the role of forensic accounting in tracing evidence aimed at solving financial problems which combines expertise in the fields of accounting, auditing and law which aims to prove the existence of fraudulent acts. The aim to be achieved is to see the influence of the application of forensic accounting on fraud detection through the auditor's psychological factors, namely psychological capital.  This research focuses on detecting fraud committed by auditors at the Indonesian Financial Audit Agency Representative of West Sulawesi Province. The type of research used is quantitative research. The population in this study were all auditors at the BPK RI West Sulawesi Representative. The sampling technique used the sensis technique and the sample in this study was 51 people and used the quantitative method Structural Equation Modeling (SEM) with an intervening variable, namely psychological capital. The research results show that the application of forensic accounting has a positive and significant effect on fraud detection. Psychological capital has a positive and significant effect on fraud detection. Psychological capital has a positive and significant effect on fraud detection. Apart from that, this research can be used as input for auditors in their ability to prove the existence of fraud in the implementation of audit procedures.
Skeptisme Profesional Auditor dalam Memoderasi Pengaruh Emotional Intelligence terhadap Pendeteksian Kecurangan (Inspektorat Provinsi Sulawesi Barat) Edy, Sri Amalia; Mus, Sari Fatimah; AM, Ahmad Mansur
SEIKO : Journal of Management & Business Vol 6, No 2.1 (2023)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i2.5915

Abstract

Penelitian ini bertujuan untuk melihat pengaruh yang diberikan oleh emotional intelligence terhadap pendeteksian kecurangan yang dimoderasi oleh sikap skeptisme profesional auditor. Pendeteksian kecurangan merupakan tindakan yang diambil oleh seorang auditor untuk menemukan kecurangan yang telah atau sedang terjadi. Dalam kegiatan pendeteksian kecurangan, auditor memulai dengan mengidentifikasi bukti-bukti yang menjadi petunjuk kemungkinan adanya kecurangan. Objek penelitian adalah auditor Inspektorat Daerah Provinsi Sulawesi Barat. Sampel dalam penelitian ini sebanyak 37 orang auditor. Penentuan sampel menggunakan metode sensus, yaitu seluruh populasi dijadikan sebagai sampel dengan metode penelitian kuantitatif. Pengambilan data menggunakan instrumen kuesioner. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik statistik dengan model Moderated Regression Analysis (MRA) dengan menggunakan alat bantu aplikasi SMART PLS. Hasil penelitian yang telah dilakukan menunjukkan bahwa emotional intelligence berpengaruh positif dan signifikan terhadap pendeteksian kecurangan. Adapun hasil pengujian variabel moderasi menunjukkan bahwa emotional intelligence berpengaruh positif dan signifikan terhadap pendeteksian kecurangan yang dimoderasi oleh skeptisme profesional auditor. Kata kunci: Kecerdasan Emosional, Skeptisme Profesional Auditor, Pendeteksian Kecurangan.
Co-Authors Mus, Sari Fatimah Sri Amalia Edy