PERAN PROFESIONALISME AUDITOR MEMODERASI FAKTOR-FAKTOR DEMOGRAFI DALAM PENDETEKSIAN FRAUD LAPORAN KEUANGAN

Atina Ekaputri; Syahril Djaddang; Suyanto

Atina Ekaputri Sekolah Pascasarjana Universitas Pancasila
Syahril Djaddang Sekolah Pascasarjana Universitas Pancasila
Suyanto Sekolah Pascasarjana Universitas Pancasila

Keywords: financial statement fraud detection, auditor tenure, fraud detection experience, fraud training, and auditor professionalism

Abstract

This study aims to determine factors demography that influence financial statement fraud detection in rural bank with auditor professionalism as a moderating variable. The population in this study is an internal auditor of rural bank in city of Bogor and Depok also in Bogor regency . Sampling uses a saturation sampling method with 41 respondents. It uses the questionnaire statements that are processed by statiscal test. Data analysis using Moderated Regression Analysis (MRA) that contains elements of interaction. Results of this study showed that the auditor tenure had a significant effect on financial statement fraud detection, while fraud detection experience and fraud training does not have a significant effect on financial statement fraud detection. Auditor tenure significantly moderated by auditor professionalism to financial statement fraud detection. Auditor professionalism can not significantly moderate the fraud detection experience and fraud training to financial statement fraud detection.