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All Journal Jurnal Riset Akuntansi Kontemporer Journal of Economics, Entrepreneurship, Management Business and Accounting
Umi Kalsum
Universitas Sriwijaya, Indonesia
Economics, Econometrics & Finance

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Determinants of Fraud Detection Ability Among Auditors Tertiarto Wahyudi; Umi Kalsum; Rika Henda Safitri
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 2 (2026): Volume 4, Issue 2, March 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i1.847

Abstract

Purpose – This study aims to examine the influence of competence, independence, work experience, time pressure, and professional skepticism on auditors’ ability to detect fraud, particularly in the context of Public Accounting Firms in Southern Sumatra, Indonesia, where prior studies have shown inconsistent results. Design/methodology/approach – This research employs a quantitative approach using primary data collected through questionnaires distributed to auditors. A total of 64 auditors participated as respondents. The data were analyzed using multiple linear regression with SPSS software to test the proposed relationships between variables. Finding/Results – The results reveal that competence, independence, work experience, and professional skepticism have a positive and significant effect on auditors’ ability to detect fraud. However, time pressure does not have a significant effect on fraud detection ability. Originality/Value – This study contributes to the auditing literature by providing empirical evidence from an emerging economy, specifically Southern Sumatra, Indonesia. It emphasizes the critical role of professional competence, independence, and skepticism in enhancing auditors’ effectiveness in fraud detection, offering practical implications for improving audit quality in similar contexts.
THE MODERATING ROLE OF BOARD GENDER DIVERSITY ON THE RELATIONSHIP OF ENVIRONMENTAL, SOCIAL AND GOVERNANCE, CAPITAL INTENSITY TO TAX AVOIDANCE Mukhtaruddin Mukhtaruddin; Luk Luk Fuadah; Imam Asngari; Agil Novriansa; Umi Kalsum; Hani Siahaan
JRAK Vol 18 No 1 (2026): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v18i1.35419

Abstract

This research explores corporate tax avoidance (TA) by assessing the roles of capital intensity (CI) and environmental, social, and governance (ESG) performance, while also considering board gender diversity (BGD) as a moderating factor within non-financial firms in ASEAN. The study is based on panel data from 185 companies observed over a five-year timeframe. The empirical evidence demonstrates that ESG engagement is significantly associated with variations in tax avoidance behavior, indicating that firms with stronger ESG commitments tend to adopt distinct tax strategies. Capital intensity is also identified as a key determinant, showing a stable and statistically significant relationship across all estimation models. To enhance analytical rigor, firm-level characteristics such as profitability (ROA), leverage (DER), and company size (FS) are included as control variables. Moreover, the findings reveal that board gender diversity strengthens the interaction between capital intensity and tax avoidance, highlighting the importance of governance structure in shaping corporate tax decisions. The study further observes a notable rise in tax avoidance activities among ASEAN firms during the COVID-19 period, both in immediate and extended horizons. These results underline the urgency for regulators to implement more robust ESG disclosure standards to improve transparency and ensure more effective tax supervision.
Co-Authors Agil Novriansa Hani Siahaan Imam Asngari Luk Luk Fuadah Mukhtaruddin Mukhtaruddin Rika Henda Safitri Tertiarto Wahyudi