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All Journal International Journal of Application on Economics and Business
Liong, Jhun
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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INTERNAL AND EXTERNAL FACTORS AFFECTING AUDITOR’S ABILITY IN DETECTING FRAUDULANCE FROM THE ACCOUNTING STUDENT’S PERSPECTIVE Liong, Jhun; Santioso, Linda
International Journal of Application on Economics and Business Vol. 3 No. 3 (2025): Agustus 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i3.1311-1324

Abstract

In assessing financial information, auditors are required to be able to identify fraud to support the creation of transparency and accountability. Many recent financial statement fraud cases have demonstrated the auditor's failure to spot fraud. From many cases occurred and studies that have not yet provided a definite answer regarding the factors influencing an auditor's ability to detect fraud, this research paper was formed to examine the impact of professional scepticism, auditor competence, and red flags towards the auditor's ability to detect fraud as the dependent variable from the viewpoint of accounting students currently enrolled in college or have studied auditing through questionnaire. The sampling method conducted in this research is the non-parametric sampling method, specifically simple random sampling, which would then be processed using SPSS for descriptive statistics and PLS for model testing. The 197 questionnaires obtained and processed showed that each indicator was able to describe the variables used, the PLS model was able to provide pretty good predictions of the model, and each independent variable was able to provide a significant positive influence on its dependent variable. Therefore, in fraud detection, an auditor must always question the most minor thing in his findings, improve his ability to analyze the possibility of fraud occurring, and catch warning signs that often appear minor.
CORPORATE GOVERNANCE ATTRIBUTES AND EARNINGS QUALITY: EMPIRICAL STUDY OF INDONESIAN BANKS (2019-2023) Liong, Jhun; Yessica, Tiffany; Santioso, Linda
International Journal of Application on Economics and Business Vol. 3 No. 3 (2025): Agustus 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i3.1580-1593

Abstract

Banking is one of the sectors that commonly attracts investors and is also one of the industries constantly scrutinized for the accuracy of its financial data, particularly profit. Profit helps investors determine whether the companies they are investing in will provide the necessary returns. Therefore, high-quality reported profit enables investors to make informed choices. Companies that understand that profit is a key component for investors often exploit information gaps between the firm and the investors, choosing to distort financial reports when times are tough. Thus, profit manipulation is closely tied to the principles of good corporate governance. Despite numerous cases and studies conducted, adequate information regarding the influence of good corporate governance on profit quality remains lacking. Therefore, further testing is necessary to examine the effect of good corporate governance—including managerial ownership, independent commissioners, audit committees, and the number of directors—as independent variables on profit quality, which serves as the dependent variable. The data was obtained from the financial statements of banking companies listed on the IDX from 2019 to 2023, using a non-probability sampling method specifically the purposive sampling technique. From the final dataset of 127 processed entries, it can be concluded that profit quality is influenced by the number of directors while managerial ownership, independent commissioners, and audit committees do not have an impact on profit quality.
Co-Authors Linda Santioso Yessica, Tiffany