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首页> 外文会议>Annual International Conference on Accounting Research >Determinants Affecting the Auditor's Ability of Fraud Detection: Internal and External Factors: Empirical Study at the Public Accounting Firm in Tangerang and South Jakarta Region in 2019
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Determinants Affecting the Auditor's Ability of Fraud Detection: Internal and External Factors: Empirical Study at the Public Accounting Firm in Tangerang and South Jakarta Region in 2019

机译：影响审计师的欺诈检测能力的决定因素：内部和外部因素：2019年坦塔康和南雅加地区公共会计师事务所的实证研究

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摘要

Accounting fraud which in auditing language better known as fraud has now become a kind of headline news in the media. The detection of fraud is an attempt to find out that an act of fraud has occurred, who is the culprit, who is the victim, and what causes it. This study aims to determine the effect of Auditor's Internal Factors (auditor independence, professional scepticism, auditor experience and red flags) and Auditor's External Factors (internal control and whistleblowing system) on the Fraud detection. The population in this study is the auditor who works at the Public Accounting Office (KAP) in Tangerang and South Jakarta area. The sampling technique uses convenience sampling. This research data was obtained from a questionnaire that had been previously shared with the auditors working at the Public Accounting Firm (KAP) in the Tangerang and South Jakarta area. The analysis tool uses multiple linear regression. The result of this study could help Auditors and Public Accounting Firms understand the factors that affecting auditor's ability on fraud detection not only derive from their internal factors, but the external factors of auditor also have a significant influence on their ability on fraud detection. The empirical insights from this study would also be useful for theory building.
机译：在审计语言中的会计欺诈更为被称为欺诈现在已成为媒体中的一个标题新闻。欺诈的检测是一种试图找出欺诈行为，是罪魁祸首，谁是受害者，以及导致它的原因。本研究旨在确定审计员内部因素（审计员独立，专业人士，审计员经验和红旗）和审计员外部因素（内部控制和举报系统）对欺诈检测的影响。本研究中的人口是审计员在坦特兰和南雅加达地区的公共会计局（KAP）。采样技术使用方便采样。该研究数据是从先前与在坦特兰和南雅加达地区的公共会计师事务所（KAP）工作的审计员共享的问卷中。分析工具使用多个线性回归。本研究的结果可以帮助审计师和公共会计师事务所了解影响审计师对欺诈检测能力的因素不仅导出其内部因素，而且审计员的外部因素也对他们对欺诈检测的能力产生了重大影响。本研究的经验见解也对理论建设有用。

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