Pengaruh Red Flags dan Profesionalisme Auditor Terhadap Identifikasi Fraud pada Laporan Keuangan
DOI:
https://doi.org/10.37385/ceej.v7i3.11965Keywords:
Red Flags, Profesionalisme Auditor, Identifikasi Fraud, Laporan Keuangan, AuditorAbstract
Penelitian ini bertujuan untuk menganalisis pengaruh red flags dan profesionalisme auditor terhadap identifikasi fraud pada laporan keuangan. Penelitian dilakukan pada Kantor Akuntan Publik (KAP) di Provinsi Bali dengan menggunakan pendekatan kuantitatif. Analisis data dilakukan untuk menguji pengaruh masing-masing variabel independen terhadap kemampuan auditor dalam mengidentifikasi kecurangan pada laporan keuangan. Hasil penelitian menunjukkan bahwa red flags tidak berpengaruh signifikan terhadap identifikasi fraud. Temuan ini mengindikasikan bahwa keberadaan indikator peringatan dini tidak secara otomatis meningkatkan kemampuan auditor dalam mendeteksi kecurangan apabila tidak didukung oleh prosedur audit yang memadai, kehati-hatian profesional, dan skeptisisme profesional. Sebaliknya, profesionalisme auditor berpengaruh positif terhadap identifikasi fraud pada laporan keuangan. Semakin tinggi tingkat profesionalisme auditor yang tercermin melalui pengabdian pada profesi, tanggung jawab sosial, kemandirian, keyakinan terhadap peraturan profesi, serta hubungan dengan rekan seprofesi, semakin tinggi pula efektivitas auditor dalam mengidentifikasi kecurangan. Hasil penelitian ini menegaskan pentingnya peningkatan profesionalisme auditor sebagai faktor utama dalam mendukung keberhasilan proses audit, khususnya dalam mendeteksi fraud pada laporan keuangan.
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