1.

Okpianti - The Influence Of Auditor’s Experience, Ethic Of Profession And

Personality Toward Auditor’s Professional Skepticism And Auditor’s Capability On
Fraud Detection
 Problems which was often occurred relating to auditor’s failure and auditor’s
incompetence is in fraud detection as well as fraud symptom
 Rampant cases of fraud occur currently is involving many auditors because the low
of skepticism attitude owned. This matter may affect toward public opinions which is
questioning auditor capability in detecting fraud.
 Auditor’s professional skepticism consists of attitude of vigilance and
circumspection of implementation and examination their duties. Therefore, auditor
which is more skeptical rated to be more supportive in fraud detection.
 fraud detection task constitute an unstructured task that wants auditor generating
alternative methods and seeking additional information from various sources. In
detecting fraud, auditor must have some abilities or skills that can support them in
detecting task. Seeking information and evidences in question is part of auditor’s
professional skepticism.
 Auditor’s failure in detecting fraud is proven by the case of WorldCom who falsified
his income as much as 3.8 billion US dollars.
 Cases related to failure or auditor’s inability and auditor's professional skepticism
attitude deviations have an impact on public assumption of auditor profession.
 This statement is supported by Carpenter et al. (2002) revealed that auditor be more
skeptical, they will be able to better assess the existence of fraud at planning stage of
audit, which should ultimately lead auditor to improve detection of fraud in next
stages.
2. Hafifah Nasution, Fitriany - Pengaruh beban kerja, pengalaman audit dan tipe
kepribadian Terhadap skeptisme profesional dan kemampuan auditor Dalam
mendeteksi kecurangan (Ada kuisionair)
 Banyaknya kasus-kasus manipulasi akuntansi membuat kepercayaan masyarakat
khususnya para pemakai laporan auditor independen mulai menurun.
 Kasus-kasus manipulasi keuangan yang melibatkan auditor eksternal juga telah
terjadi di Indonesia, diantaranya adalah kasus mark up yang dilakukan PT. Kimia
Farma dan kasus laporan keuangan ganda yang dimiliki oleh Bank Lippo
 Kesalahan auditor dalam kedua kasus ini diduga adalah karena auditor terlambat
menyadari dan melaporkan ketidakberesan yang telah dilakukan oleh pihak
manajemen perusahaan
 Kasus-kasus manipulasi yang telah terjadi membuat profesi akuntan menjadi sorotan
masyarakat dan para pembuat kebijakan. Masyarakat mulai mempertanyakan
mengapa auditor terlibat pada kasus-kasus manipulasi tersebut.
 Sebagai pihak ketiga yang independen, seharusnya auditor bertanggung jawab untuk
memberikan jaminan atas kehandalan dari laporan keuangan yang diaudit
 salah satu penyebab kegagalan auditor dalam mendeteksi kecurangan adalah
rendahnya tingkat skeptisme profesional yang dimiliki oleh auditor.
 jika auditor lebih skeptis, mereka akan mampu lebih menaksir keberadaan
kecurangan pada tahap perencanaan audit, yang akhirnya akan mengarahkan auditor
untuk meningkatkan pendeteksian kecurangan pada tahap-tahap audit berikutnya.
 Di pihak lain, skeptisme profesional dan kemampuan auditor dalam mendeteksi
kecurangan juga sangat dipengaruhi oleh pengalaman audit yang telah dimiliki
auditor.
 Auditor yang berpengalaman adalah auditor yang mampu mendeteksi, memahami
dan bahkan mencari penyebab dari munculnya kecurangan-kecurangan tersebut,
sehingga kualitas audit yang dihasilkan akan lebih baik daripada auditor yang tidak
berpengalaman
 Landasan Teori: Kecurangan (Fraud), Kemampuan mendeteksi kecurangan,
Skeptisme Profesional, Beban kerja, Pengalaman Audit, Kepribadian,
 Hasil:
o pengalaman audit mempunyai pengaruh positif terhadap skeptisme profesional
dapat didukung
o pengalaman audit mempunyai pengaruh positif terhadap peningkatan kemampuan
mendeteksi kecurangan dapat didukung
o auditor dengan tipe kepribadian kombinasi ST dan NT memiliki skeptisme
profesional yang lebih tinggi dibandingkan dengan auditor dengan tipe
kepribadian kombinasi lainnya adalah dapat didukung
o auditor dengan tipe kepribadian kombinasi ST dan NT akan lebih meningkatkan
kemampuan mendeteksinya bila dihadapkan dengan gejala-gejala kecurangan
adalah tidak dapat didukung.
o skeptisme profesional mempunyai pengaruh positif terhadap kemampuan
mendeteksi kecurangan dapat didukung.\
3. Bahtiar - The Effects of Audit Experience, Trust and Information Technology on the
Professional Skepticism and Ability in Detecting Fraud by Internal Bank Auditors in
Jakarta, Indonesia
 In the past few decades, there have been many cases of corporate crimes highlighted
in the world press.
 Beasley et. al. (2001) in their study found that of the 10 shortcomings associated with
the SEC fraud case in the United States, the lack of professional skepticism was in
the third rank (60 percent cases) of the shortcomings. This suggests that the study on
professional skepticism is important simply because if the auditors are more
skeptical, the impact of the inappropriateness of the business can be reduced (Bell et
al., 2005). This finding was also supported by Fullerton and Durtchi (2004) toward
the important of professional skepticism in minimizing the audit failures. See, also,
Kopp et.al. (2003).
 Apart from professional skepticism, Tubbs (1992) argued that the audit experience
also affects the company’s performance. The longer experiences of the auditors have,
the better will be the performance of the company. This is partly because experiences
have positive effect on the increased accuracy of knowledge to hinder mistakes.
Moyes and Hasan (1996) also confirmed this theory that the auditor's experience and
previous successes in detecting fraud are constantly significant variables in detecting
fraud for each audit cycle and combined cycle estimation. While Castro's (2013) and
Rose (2007) found that the audit experience does not have significant effect on the
increased professional skepticism of internal audit.
 Standard for International Practice (2007) no. 1220.A2 part of Due Professional
Care, IIA has advised internal auditors to consider the use of information technology.
This is consistent with the expectation so that the audit conclusions on red flags from
fraud can be taken on the basis of the entire business data and not just the samples
from the results of the examination. A software support to Information systems
aimed at assisting internal audits has been developed to sustain increased demands
for internal auditors such as increasing the number, volume, complexity and scope
audits that need to be implemented in line with business development.
 Hasil:
o audit experience has no significant effect on the ability to detect fraud
o Castro (2013), Rose (2007), Payne and Ramsey (2005), Montgomery et al.
(2002), Shaub and Lawrence (1999), and Bonner (1997) generally agree with
the results of this study. They claim that audit experience has a significant
effect on the ability to detect fraud through professional skepticism
o Nasution and Fitriany (2012), Fullerton and Durtschi (2004) have proved
auditors who have higher professional skepticism will further improve the
ability to detect fraud when compared with a less skeptical auditor using the
Hurtt & Plumlee model (2003).
o Moreover, information technology for internal audit has a significant effect
on the ability to detect fraud through professional skepticism.