文章基本信息

标题：AUDITOR PERCEPTION OF RED FLAGS EFFECTIVENESS TO DETECT FRAUD: A STUDY AT PUBLIC ACCOUNTING FIRM IN EAST JAVA
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作者：Hardanti Kurniasari Novi ; Hardanti Kurniasari Novi ; Akbar Muhammad 等
期刊名称：Eurasia: Economics & Business
电子版ISSN：2522-9710
出版年度：2019
卷号：28
期号：10
页码：13-21
DOI：10.18551/econeurasia.2019-10.02
语种：English
出版社：Grodno State Agrarian University
摘要：This study aims to identify auditor's perception of the effectiveness of red flags in detecting fraud and examine the effect of competency factors (education, experience detecting fraud, training on fraud) on auditor perceptions. Based on these objectives, the researchers feel the use of the mix method approach can get optimal results. This study uses primary data collected using a questionnaire distributed to all auditors working at Public Accountant Office in East Java registered with the Financial Services Authority in Indonesia. Interviews were conducted only at one Public Accountant Office in East Java to strengthen the results of the study. A total of 94 data can be processed using SmartPLS and the result is a study model that can explain 53% the effectiveness of red flags to detect fraud. The results of this study are the construct of education, the experience of detecting fraud, and training on fraud affect the effectiveness of red flags to detect fraud. Based on interviews with several auditors at Public Accountant Office in East Java, illustrating that fraud can be detected quickly if the auditor is increasingly conducting audits using existing red flags. The implication of this study is that Public Accountant Office has to conduct more training for its employees and choose employees based on their level of education. For auditors, it is recommended to use red flags to detect fraud.
关键词：Fraud; red flags; education; experience detecting fraud; training on fraud