Proceedings of the 1st International Conference on Economics and Business, ICEB 2023, 2-3 August 2023, Padang, Sumatera Barat, Indonesia

Research Article

Promoting Factors Of Audit Quality: Mediating Role Of Financial Statement Fraud Detection

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  • @INPROCEEDINGS{10.4108/eai.2-8-2023.2340780,
        author={Amor  Marundha and Eva  Herianti and Arna  Suryani},
        title={Promoting Factors Of Audit Quality: Mediating Role Of Financial Statement Fraud Detection},
        proceedings={Proceedings of the 1st International Conference on Economics and Business, ICEB 2023, 2-3 August 2023, Padang, Sumatera Barat, Indonesia},
        publisher={EAI},
        proceedings_a={ICEB},
        year={2024},
        month={6},
        keywords={audit risk consideration auditor’s professional skepticism detection of financial statement fraud audit quality},
        doi={10.4108/eai.2-8-2023.2340780}
    }
    
  • Amor Marundha
    Eva Herianti
    Arna Suryani
    Year: 2024
    Promoting Factors Of Audit Quality: Mediating Role Of Financial Statement Fraud Detection
    ICEB
    EAI
    DOI: 10.4108/eai.2-8-2023.2340780
Amor Marundha1, Eva Herianti2,*, Arna Suryani3
  • 1: Universitas Bhayangkara Jakarta Raya, Indonesia
  • 2: Universitas Muhammadiyah Jakarta, Indonesia
  • 3: Universitas Batanghari, Jambi, Indonesia
*Contact email: eva.herianti@umj.ac.id

Abstract

This study aims at estimating the effects of audit risk consideration and the auditor’s professional skepticism on audit quality mediated by the detection of financial statement fraud. The samples were 216 auditors from Public Accounting Firms (KAP) throughout Indonesia using the Slovin formula. The analytical tool used was Smart-PLS 3.2.2. The results indicate that (1) audit risk consideration has no significant effect on audit quality, (2) professional skepticism has a positive and significant effect on audit quality, (3) detection of financial statement fraud has a positive and significant effect on audit quality, (4) audit risk consideration has no significant effect on the detection of financial statement fraud, (5) auditor’s professional skepticism has a positive and significant effect on, (6) cannot mediate the effect audit quality risk consideration, and (7) fraud financial statement detection can mediate the effect of audit quality professional skepticism.