Skeptisisme Profesional Auditor terhadap Kemampuan Auditor dalam Mendeteksi Risiko Salah Saji: Moderasi Pengalaman dan Time Budget Pressure
DOI:
https://doi.org/10.32493/jiaup.v11i2.28699Keywords:
professional skepticism, risk of material misstatement, and time budget pressureAbstract
ABSTRACT
The goal of this study was to see how auditors' professional scepticism affected the likelihood of misstatement at a Public Accounting Firm (KAP) in Semarang City, with time and budget constraints serving as a moderating variable. This study employed a qualitative methodology, with a total population of 43 respondents drawn from 17 public accounting firms. The purposive sampling strategy was utilized in this study to determine the sample. Multiple linear regression was employed to conduct the analysis in this study. The results revealed that the variable of professional scepticism had a significant effect on the Auditor's Ability to Detect the Risk of Misstatement, as did the variable of Time Budget Pressure, and that time budget pressure was unable to moderate an auditor's professional scepticism toward the auditor's ability to detect risk. misstatement.
ABSTRAK
Tujuan dari penelitian ini adalah untuk melihat bagaimana skeptisisme profesional auditor mempengaruhi kemungkinan terjadinya salah saji pada Kantor Akuntan Publik (KAP) di Kota Semarang, dengan keterbatasan waktu dan anggaran sebagai variabel moderasi. Penelitian ini menggunakan metodologi kualitatif, dengan jumlah populasi sebanyak 43 responden yang berasal dari 17 Kantor Akuntan Publik. Strategi purposive sampling digunakan dalam penelitian ini untuk menentukan sampel. Regresi linier berganda digunakan untuk melakukan analisis dalam penelitian ini. Hasil penelitian menunjukkan bahwa variabel skeptisisme profesional berpengaruh signifikan terhadap Kemampuan Auditor Mendeteksi Risiko Salah Saji, begitu pula dengan variabel Tekanan Anggaran Waktu, dan tekanan anggaran waktu tidak mampu memoderasi skeptisisme profesional auditor terhadap kemampuan auditor. untuk mendeteksi risiko salah saji.
References
Ajzen, I. (1991). The Theory of Planned Behavior. Organizational Behavior and Human Decision Processes, 50, 179-211.
Alleyne, P. A., Devonish, D., Alleyne, P. (2006). Perceptions of Auditor Independence in Barbados. Managerial Auditing Journal, 21, 621-635.
Armitage, C. J., Conner, M. (2001). Efficacy of the Theory of Planned Behaviour: A Meta- Analytic Review. British Journal of Social Psychology, 40, 471-499.
Audit Oversight Board of Malaysia (2012). Annual Report. Security Commission, Kuala Lumpur.
Badan Pemeriksa Keuangan RI. 2007. Peraturan Badan Pemeriksa Keuangan RI No 1, Tahun 2007 tentang SPKN. Jakarta: Badan Pemeriksa Keuangan RI.
Bandura, A. (1986). Social Foundations of Thought and Action: A Social Cognitive Theory. Englewood Cliffs, NJ: Prentice- Hall, Inc.
Buchan, H. F. (2005). Ethical Decision Making in The Public Accounting Profession: An Extension of Ajzen's Theory of Planned Behavior. Journal of Business Ethics, 61(2), 165-181.
Carpenter, T. D., Reimers, J. L. (2005). Unethical and Fraudulent Financial Reporting: Applying the Theory of Planned Behavior. Journal of Business Ethics, 60(2), 115-129.
Carpenter, T. D., Reimers, J. L. (2013). Professional Skepticism: The effects of A Partner's Influence and the Level of Fraud Indicators on Auditors' Fraud Judgments and Actions. Behavioral Research in Accounting, 25(2), Fall, 45-69.
Coram, P., Ng, J., Woodliff, D. (2003). A Survey of Time Budget Pressure and Reduced Audit Quality among Australian Auditors. Australian Accounting Review, 13(1), 38-44.
DeZoort, F. T., Lord, A. T. (1997). A Review and Synthesis of Pressure Effects Research in Accounting. Journal of Accounting Literature, 16, 28-86.
Gundry, L. C., Liyanarachchi, G. A. (2007). Time Budget Pressure, Auditors’ Personality Type, and the Incidence of Reduced Audit Quality Practices. Pacific Accounting Review, 19(2), 125-152.
Halim, Abdul. (2008). Auditing. Edisi Keempat. Jakarta: Salemba Empat.
Hassink, H., Meuwissen, R., Bollen, L. (2010). Fraud Detection, Redress and Reporting by Auditors. Managerial Auditing Journal, 25(9), 861-881.
Hurley, Patrick J., Ego Depletion and Auditors' JDM Quality (February 28, 2019). Northeastern U. D’Amore-McKim School of Business Research Paper No. 2735088; Accounting, Organizations and Society, Forthcoming. Available at SSRN: https://ssrn.com/abstract=2735088 or http://dx.doi.org/10.2139/ssrn.2735088.
Hurtt, R. K. (2010). Development of a Scale to Measure Professional Skepticism. Auditing: A Journal of Practice & Theory, 29(1), 149-171.
Hurtt, R. K., Brown-Liburd, H., Earley, C. E., Krishnamoorthy, G. (2013). Research on Auditor Professional Skepticism: Literature Synthesis and Opportunities for Future Research. Auditing: A Journal of Practice and Theory, 32(1), 45-97.
Hurtt, R Kathy., Eining, Martha M., Plumlee, David. (2008). An Experimental Examination of Professional Skepticism. Available at SSRN: https://ssrn.com/abstract=1140267 or http://dx.doi.org/10.2139/ssrn.1140267.
Hussin, S. A. H., Iskandar, T. M., Saleh, N. M., Jaffar, R. (2017). Professional Skepticism And Auditor’s Assessment Of Misstatement Risk: The Moderating Effect Of Experience And Time Budget Pressure. Interdisciplinary Approach To Economics And Sociology, 10 (4), 225-250.
Hussin, S. A. H., Iskandar, M. I. (2013). Exploratory Factor Analysis on Hurtt’s Professional Skepticism Scale: A Malaysian Perspective. Asian Journal of Accounting and Governance, 4, 11-19.
IAPI, 2013. Standar Profesional Akuntan Publik, Pernyataan Standar Audit 70: Petimbangan atas Kecurangan dalam Audit Laporan Keuangan.
International Standard on Auditing 200 (ISA 200) (2008). Overall Objective of the Independent Auditor, and the Conduct of an Audit in Accordance with International Standards on Auditing.
International Standard on Auditing 240 (ISA 240) (2004). The Auditor’s Responsibility to Consider Fraud in an Audit of Financial Statements.
Iskandar, T. M., Mohamed, Z. M., Jaffar, R., Hussin, S. A. H. (2016). Inhibiting and Driving Factors of Professional Skepticism from the Social Learning Perspective. International Journal of Economics and Management, 10(52), 427-444.
Knapp, C. A., Knapp, M. C. (2001). The Effects of Experience and Explicit Fraud Risk Assessment in Detecting Fraud With Analytical Procedures. Accounting, Organizations and Society, 26, 25-37.
KPMG (2013). KPMG Fraud Survey Report. Kuala Lumpur, Malaysia. Lee, C. W., Truong, H. N. (2014). An Empirical Investigation of The Association between Repetitive Message Effect and Social Marketing Communication Effectiveness in Taiwan. International Journal of Research in Social Sciences, 3(6), 50-64.
Margheim, L., Kelley, T., Pattison, D. (2005). An Empirical Analysis of the Effects of Auditor Time Budget Pressure and Time Deadline Pressure. Journal of Applied Business Research, 21(1), 23-35.
Moyes, G. D., Hasan, I. (1996). An Empirical Analysis of Fraud Detection Likelihood. Managerial Auditing Journal, 11(3), 41-46.
Nelson, M. (2009). A model and literature review of professional skepticism in auditing. Auditing: A Journal of Practice and Theory, 28(1), 1-34.
Nelson, Mark W. and Tan, Hun-Tong, Judgment and Decision Making Research in Auditing: A Task, Person, and Interpersonal Interaction Perspective (March 25, 2005). Available at SSRN: https://ssrn.com/abstract=761706 or http://dx.doi.org/10.2139/ssrn.761706.
Payne, E. A., Ramsay, R. J. (2005). Fraud Risk Assessments and Auditors’ Professional Skepticism. Managerial Auditing Journal, 20(3), 321-330.
Quadackers, L., Groot, T., Wright, A. (2014). Auditors’ Professional Skepticism: Neutrality versus Presumptive Doubt. Contemporary Accounting Research, 31(3), 639-657.
Rose, J. M. (2007). Attention to Evidence of Aggressive Financial Reporting and Intentional Misstatement Judgments: Effects of Experience and Trust. Behavioral Research in Accounting, 19, 215-229.
Saksena, P. N. (2010). Four Tools (Under the Umbrella of Continuous Improvement) to Help Auditors Prevent/Detect Frauds. The Journal of American Academy of Business, 15(2), 28-36.
Sekaran, U., & Bougie, R. (2017). Metode penelitian untuk bisnis: Pendekatan pengembangan-keahlian, edisi 6 buku 1.
Soedarso, Patriandari. (2018). Pengaruh Profesionalisme, matrealitas, dan Risiko Audit Terhadap Pengendalian Intern Serta Implikasinya Terhadap Opini Audit. Jurnal Akademika, 16(1), 15-23.
Suraida, Ida. 2005. Pengaruh Etika, Kompetensi, Pengalaman Audit dan Risiko Audit Terhadap Skeptisisme Profesional Auditor dan Ketepatan Pemberian Opini Akuntan Publik. Sosiohumaniora, 7(3): h:186-202.
Downloads
Published
Issue
Section
License
Copyright (c) 2024 - - marhamah, Mukhlas Adi Putra
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
JIAUP: Jurnal Ilmiah Akuntansi Universitas Pamulang have CC-BY-SA or an equivalent license as the optimal license for the publication, distribution, use, and reuse of scholarly work.
In developing strategy and setting priorities, JIAUP: Jurnal Ilmiah Akuntansi Universitas Pamulang recognize that free access is better than priced access, libre access is better than free access, and libre under CC-BY-SA or the equivalent is better than libre under more restrictive open licenses. We should achieve what we can when we can. We should not delay achieving free in order to achieve libre, and we should not stop with free when we can achieve libre.
