Research Article
Do Forensic Expertise, Professional Skepticism and Time Pressure Affect Fraud Detection?
@INPROCEEDINGS{10.4108/eai.13-8-2019.2294263, author={Sigit Handoyo and Widya Kusuma Wardani}, title={Do Forensic Expertise, Professional Skepticism and Time Pressure Affect Fraud Detection?}, proceedings={Proceedings of The First International Conference on Financial Forensics and Fraud, ICFF, 13-14 August 2019, Bali, Indonesia}, publisher={EAI}, proceedings_a={ICFF}, year={2020}, month={5}, keywords={forensic expertise fraud detection professional skepticism time pressure}, doi={10.4108/eai.13-8-2019.2294263} }- Sigit Handoyo
Widya Kusuma Wardani
Year: 2020
Do Forensic Expertise, Professional Skepticism and Time Pressure Affect Fraud Detection?
ICFF
EAI
DOI: 10.4108/eai.13-8-2019.2294263
Abstract
Indonesia's score in the 2017 Corruption Perception Index (CPI) Index has stagnated with a score of 37 since 2016, meaning that the quality of eradicating corruption is low. The role of auditor, especially government internal auditor, has not been optimal in detecting fraud. Therefore, fraud detection is very important for auditors to reduce corruption in Indonesia. The purpose of this research is to find the influence of forensic expertise, professional skepticism and time pressure to fraud detection. This research was done in The Finance and Development Supervisory Agency (BPKP) of the Daerah Istimewa Yogyakarta Province (DIY). In this research, sample of 55 respondents were selected using convenience sampling method. Eeighty eight questionnaires administered then 60 questionnaires were returned and 55 questionnaires were feasible to use and were examined using the multiple linear regression model. Analysis tool used in this research was the SPSS 21. The result of the research showed that forensic expertise and professional skepticism affect significantly on fraud detection. While the time pressure does not affect to fraud detection.