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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Syntax Literate: Jurnal Ilmiah Indonesia Jambura Economic Education Journal Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Media Riset Bisnis Ekonomi Sains dan Terapan
Sarwoko, Haris
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Factors Influencing An Auditor's Ability To Detect Fraud: The Role Of Auditor Experience As A Moderating Variable (Empirical Study Of Public Accounting Firms In South Jakarta) Yuwono, Bayu Tri; Sarwoko, Haris
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 1 (2025): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i1.2902

Abstract

The ability of auditors to detect fraud is an intriguing topic to explore, considering that evidence in the field shows many companies still manipulate financial statements to present misleading depictions of their performance. This issue poses a significant challenge in supporting the vision of "Indonesia Emas 2045" without cases such as asset misappropriation, financial statement fraud, and corruption. This study aims to identify the factors influencing auditors' ability to detect fraud in public accounting firms (KAP) in South Jakarta. Using a quantitative research approach, the population of this study consisted of public accounting firms in South Jakarta listed in the 2024 directory, totaling 10 KAPs. The sampling technique employed was non-probability sampling with the convenience sampling method, resulting in a sample of 95 auditors. Data analysis was conducted using outer model analysis, inner model analysis, and hypothesis testing with the assistance of SMART-PLS software. The findings of this study indicate that independence, professional skepticism, competence, and time pressure significantly influence auditors' ability to detect fraud. Additionally, auditor experience strengthens the relationships between independence, professional skepticism, and competence with the ability to detect fraud. However, auditor experience does not enhance the effect of time pressure on fraud detection.
STRATEGI PENDAPATAN UNIVERSITAS MELALUI PUSAT BISNIS Taufan, Januar; Sarwoko, Haris
Media Riset Bisnis Ekonomi Sains dan Terapan Vol 3, No 1 (2025): Media Riset Bisnis Ekonomi Sains dan Terapan
Publisher : Taksasila Edukasi Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71312/mrbest.v3i1.267

Abstract

The purpose of this research is to explain what was done in building a university business center to be taken into consideration by other parties in developing a university business center. This research method is participatory action research, with primary data taken for three months, strengthened by researchers directly involved in making the concept, planning, and execution of the business center daily. This study finds that X University Business Center Team' strategies are data collection, human resources strengthening, and development. The main challenge faced in managing the X University business center is the lack of support from all parties and both internal and external communication problems. The novelty of this research is to fill in the gaps in a structured scientific study of university financial management that is much needed.. Keywords : college income; business center; university finance; governance
Pengaruh Audit Tenure, Ukuran Kantor Akuntan Publik dan Pengalaman Auditor Terhadap Kualitas Audit Salikin, Fariq; Sarwoko, Haris
JURNAL MANAJEMEN PENDIDIKAN DAN ILMU SOSIAL Vol. 6 No. 4 (2025): Jurnal Manajemen Pendidikan dan Ilmu Sosial (Juni - Juli 2025)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jmpis.v6i4.5138

Abstract

Kualitas audit ialah elemen krusial dalam memelihara transparansi serta kepercayaannya dalam laporan keuangan. Memastikan tidak ada dalam laporan keuangan yang diaudit ialah tugas utama auditor. Lamanya audit, besarnya Kantor Akuntan Publik (KAP), dan tingkat keahlian auditor ialah beberapa variabel yang dapat memengaruhi kualitas audit. Tujuan dari riset ini ialah buat meskor  bagaimana masa kerja audit, besarnya KAP, dan pengalaman auditor memengaruhi kualitas audit. Data penelitian dikumpulkan mengaplikasikan metode survei dan metodologi kuantitatif. Auditor KAP yang terdaftar di IAPI di Jakarta Selatan diberikan kuesioner. Mengaplikasikan perangkat lunak SPSS versi 25, beberapa pendekatan regresi linier diaplikasikan buat menganalisis data.Hasil penelitian memperlihatkan bahwasannya masa jabatan audit dan skala Kantor Akuntan Publik memberikan dampak negatif dan significant terhadap kualitas audit, sementara pengalaman auditor memberikan dampak positif dan significant pada kualitas audit.
Pengaruh Risiko Audit, Sistem Pengendalian Mutu, Dan Supervisi Terhadap Penghentian Prematur Atas Prosedur Audit Saputra, Risman Ristiana; Sarwoko, Haris
Jambura Economic Education Journal Vol 7, No 3 (2025): : July 2025
Publisher : Gorontalo State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jeej.v7i3.30434

Abstract

Measurement of the impact of audit risk, quality control system, and supervision on early audit procedure termination is the goal of this study. With a one-month data collecting period, the assessment type employs an objective quantitative methodology. Seventy-five respondents who satisfied the purposive sampling criteria were included in the evaluation sample, which included 10 public accounting firms in the South Jakarta region. SmartPLS version 4.0 was the statistical tool used for the data analysis procedure in this investigation. There are differences, according to the study's findings, where audit risk and supervision have a positive impact on early audit procedure termination while the quality control system has a negative impact. At the same time, the three variables have positive effects on early audit procedure termination.  Additionally, it would be preferable to broaden the study's variables for readers and authors in the future.  It will be feasible to have enough and competent information about the elements that might impact the early termination of audit operations by including additional variables.
Factors Influencing An Auditor's Ability To Detect Fraud: The Role Of Auditor Experience As A Moderating Variable (Empirical Study Of Public Accounting Firms In South Jakarta) Yuwono, Bayu Tri; Sarwoko, Haris
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 1 (2025): Maret
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i1.2902

Abstract

The ability of auditors to detect fraud is an intriguing topic to explore, considering that evidence in the field shows many companies still manipulate financial statements to present misleading depictions of their performance. This issue poses a significant challenge in supporting the vision of "Indonesia Emas 2045" without cases such as asset misappropriation, financial statement fraud, and corruption. This study aims to identify the factors influencing auditors' ability to detect fraud in public accounting firms (KAP) in South Jakarta. Using a quantitative research approach, the population of this study consisted of public accounting firms in South Jakarta listed in the 2024 directory, totaling 10 KAPs. The sampling technique employed was non-probability sampling with the convenience sampling method, resulting in a sample of 95 auditors. Data analysis was conducted using outer model analysis, inner model analysis, and hypothesis testing with the assistance of SMART-PLS software. The findings of this study indicate that independence, professional skepticism, competence, and time pressure significantly influence auditors' ability to detect fraud. Additionally, auditor experience strengthens the relationships between independence, professional skepticism, and competence with the ability to detect fraud. However, auditor experience does not enhance the effect of time pressure on fraud detection.
Pengaruh Tekanan Anggaran Waktu, Kompetensi, Independensi dan Integritas Terhadap Kualitas Audit dengan Etika Auditor sebagai Variabel Moderating Hakim, Alfatah; Sarwoko, Haris
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v9i12.17222

Abstract

Penelitian ini bertujuan untuk mengevaluasi pengaruh tekanan anggaran waktu, kompetensi, independensi, dan integritas terhadap kualitas audit, dengan mempertimbangkan etika auditor sebagai variabel moderating. Penelitian ini menggunakan metode kuantitatif dengan pengumpulan data melalui kuesioner yang diisi oleh auditor dari berbagai kantor akuntan publik. Analisis data dilakukan menggunakan teknik regresi dengan bantuan perangkat lunak statistik. Hasil penelitian menunjukkan bahwa terdapat pengaruh signifikan tekanan anggaran waktu terhadap kualitas audit, dengan nilai P sebesar 0,035 (< 0,05). Kompetensi juga ditemukan memiliki pengaruh signifikan terhadap kualitas audit, dengan nilai P sebesar 0,003 (< 0,05). Selain itu, independensi dan integritas masing-masing memiliki pengaruh signifikan terhadap kualitas audit, dengan nilai P masing-masing sebesar 0,045 dan 0,000 (keduanya < 0,05). Namun, hasil penelitian menunjukkan bahwa etika auditor tidak memoderasi pengaruh tekanan anggaran waktu terhadap kualitas audit, dengan nilai P sebesar 0,477 (> 0,05). Sebaliknya, etika auditor memoderasi pengaruh kompetensi terhadap kualitas audit, dengan nilai P sebesar 0,026 (< 0,05). Etika auditor tidak memoderasi pengaruh independensi terhadap kualitas audit, dengan nilai P sebesar 0,379 (> 0,05). Demikian pula, etika auditor tidak memoderasi pengaruh integritas terhadap kualitas audit, dengan nilai P sebesar 0,323 (> 0,05). Temuan ini mengindikasikan bahwa tekanan anggaran waktu, kompetensi, independensi, dan integritas secara individu berpengaruh signifikan terhadap kualitas audit, peran etika auditor sebagai variabel moderating tidak selalu memperkuat hubungan tersebut. Secara khusus, etika auditor hanya memperkuat pengaruh kompetensi terhadap kualitas audit, tetapi tidak memperkuat pengaruh tekanan anggaran waktu, independensi, dan integritas terhadap kualitas audit. Penelitian ini memberikan wawasan penting bagi manajemen kantor akuntan publik untuk memfokuskan pada pengembangan kompetensi auditor dan memastikan penerapan etika yang fleksibel untuk mendukung kualitas audit yang tinggi.
Co-Authors Hakim, Alfatah Januar Taufan Salikin, Fariq Saputra, Risman Ristiana Yuwono, Bayu Tri