THE ILLUSION OF TECHNOLOGICAL FRAUD DETECTION: WHY AUDITOR COMPETENCE STILL RULES? - Tantini, Dewi; Nuswantara, Dian Anita; Run, Pharatt (Jurnal Akuntansi Multiparadigma, 2025)
Abstrak – Ilusi Deteksi Teknologi Kecurangan: Mengapa Kemampuan Auditor Masih Menentukan?Tujuan Utama – Penelitian ini bertujuan mengungkap persepsi auditor internal daerah mengenai efektivitas alat deteksi fraud.Metode – Penelitian ini menggunakan metode studi kasus. Informan penelitian ini adalah auditor lembaga pengawas internal di Jawa Timur.Temuan Utama – Penelitian ini menunjukkan bahwa kecurangan yang dominan bersifat administratif. Alat bantu seperti Excel dan sistem kontrol dinilai efektif, tetapi keberhasilannya sangat bergantung pada kompetensi auditor serta dukungan pemeriksaan lapangan. Temuan ini menegaskan memperlihatkan pentingnya keterampilan teknis auditor dalam pendeteksian kecurangan.Implikasi Teori dan Kebijakan – Penelitian ini menegaskan keberadaan teori atribusi dalam pengembangan kompetensi auditor. Selain itu, penelitian ini menekankan perlunya penguatan kompetensi auditor melalui pelatihan computer-assisted audit tools, peningkatan pemanfaatan teknologi audit, serta pembenahan budaya kerja organisasi.Kebaruan Penelitian – Penelitian ini memiliki kebaruan kepada eksplorasi persepsi auditor internal daerah mengenai efektivitas penggunaan alat deteksi fraud berbasis teknologi sederhana dan sistem kontrol organisasi. Abstract – The Illusion of Technological Fraud Detection: Why Auditor Competence Still Rules?Main Purpose – This study aims to reveal the perceptions of regional internal auditors regarding the effectiveness of fraud detection tools.Method – This study utilised a case study method. The informants were internal audit officers in East Java.Main Findings – This study shows that the dominant type of fraud is administrative. Tools such as Excel and control systems are considered effective, but their success is highly dependent on the competence of auditors and field audit support. These findings emphasise the importance of auditors' technical skills.Theory and Practical Implications – This study confirms the existence of attribution theory in the development of auditor competencies. In addition, this study emphasises the need to strengthen auditor competencies through training in computer-assisted audit tools, increasing the use of audit technology, and improving the organisational work culture.Novelty – This study is novel in its exploration of regional internal auditors' perceptions of the effectiveness of using simple technology-based fraud detection tools and organisational control systems.