Perbedaan Kemampuan Deteksi Kecurangan Laporan Keuangan antara Auditor Pria dan Wanita Berdasarkan Pengalaman Audit

  • Lailah Fujianti Fakultas Ekonomi dan Bisnis Universitas Pancasila
Abstract views: 566 | PDF downloads: 378
Keywords: fraud, experience, gender



The purpose of this study is to investigate the impact of the experience of male auditors and female auditors on their ability to detect fraud, and to further explore the differences in the ability of male and female auditors who are experienced in detecting fraud. The sample of this study was 78 auditors consisting of 47 men and 31 women. Purposive sampling is used to determine the number of research samples. The location of the auditor's office in the DKI Jakarta Region as a consideration in purposive sampling in determining the number of samples. Data analysis method used is Partial Least Square based on variance with multigroub test. The results revealed the experience of male and female auditors had an impact on the ability to detect fraudulent financial statement presentation. Male and female auditors with similar experience are able to detect fraudulent financial statement presentation. The practical implications of this study are expected to be useful as an input in improving the ability of auditors to detect fraud, as well as a basis for policy makers for authorities to consider the need for experience in improving the ability of auditors to detect fraud. The originality of this study is that the ability of experience in improving fraud detection has been studied in many previous studies, but has not classified research samples by gender and has not distinguished the ability of male and female auditors who are experienced in fraud detection.



Tujuan penelitian ini adalah menginvestigasi dampak pengalaman auditor pria serta auditor wanita terhadap kemampuannya dalam deteksi kecurangan, serta mengkaji lebih jauh untuk mengetahui perbedaan kemampuan  auditor pria dan wanita yang berpengalaman dalam mendeteksi kecurangan. Sampel penelitian ini adalah 78 auditor yang terdiri dari 47 pria dan 31 wanita. purposive sampling digunakan untuk menentukan jumlah sampel penelitian. Lokasi kantor auditor di Wilayah DKI Jakarta sebagai pertimbangan dalam purposive sampling dalam penetuan jumlah sampel. Metode analisis data yang digunakan adalah Partial Least Square berbasis variance dengan uji multigroub. Hasil penelitian mengungkapkan pengalaman auditor pria serta auditor wanita berdampak terhadap kemampuan deteksi kecurangan penyajian laporan keuangan. Auditor pria maupun wanita yang memiliki pengalaman sama - sama mampu mendeteksi kecurangan penyajian laporan keuangan. Implikasi praktis penelitian ini diharapkan bermanfaat sebagai input dalam meningkatkan kemampuan auditor dalam mendeteksi kecurangan, juga sebagai dasar bagi pengambil kebijakan bagi yang berwenang agar mempertimbangkan perlunya pengalaman dalam meningkatkan kemampuan auditor dalam mendeteksi kecurangan. Adapun originalitas penelitian ini adalah kemampuan pengalaman dalam meningkatkan deteksi kecurangan banyak dikaji pada penelitian terdahulu, akan tetapi belum mengelompokkan sampel penelitian berdasarkan gender dan belum membedakan kemampuan auditor pria dan wanita  yang berpengalaman dalam deteksi kecurangan.


Adhikari, B.K., Agrawal, A. and Malm, J. (2015). Do women stay out of trouble? Evidence from corporate litigation”, working paper, Miami University, Oxford, OH, available at: http://ssrn. com/abstract=2627846.
Andarini, Y.D., Prasetya, T.A.E. (2017). The Correlation of Occupational Stress With Subjective Fatigue Women Workers In Weaving Loom Unit PT X. Journal of Vocational Health Studies 01 (2017): 18–22
Apriliana, S., Agustina, L. (2017). The Analysis of Fraudulent Financial Reporting Determinant through Fraud Pentagon Approach. Jurnal Dinamika Akuntansi. Vol. 9, (2): 154-165
Awang, Y., Ismail, S. (2018). Determinants of Financial Reporting Fraud Intention Among Accounting Practitioners in the Banking Sector. International Journal of Ethics and Systems Vol. 34 (1): 32-54
Baader, G. and Krcmar, H, (2018). Reducing False Positives in Fraud Detection: Combining the Red flag Approach with Process Mining. International Journal of Accounting Information Systems. 1-16
Badara, M.S., Saidin, S.Z.. 2013. The Relationship between Audit Experience and Internal Audit Effectiveness in the Public Sector Organizations. International Journal of Academic Research in Accounting, Finance and Management Sciences. Vol. 3 (3): 329–339
Bai, S. and Koong, K. (2017). Financial and other frauds in the United States: a panel analysis approach. International Journal of Accounting & Information Management, Vol. 25 (4); 413-433.
Chambers, A.D. (2014), New guidance on internal audit – an analysis and appraisal of recent developments. Managerial Auditing Journal, Vol. 29 (2): 196-218.
Chen, Y.J., Liou, W.C, Chen,Y.M., Wu., J.H. (2019). Fraud Detection for Financial Statements of Business Groups. International Journal of Accounting Information Systems. Vol. 32: 1-23
Chen, Y.J., Wu., C.H., Chen, Y.M., Lia, H.Y., Chen, H.K. (2017). Enhancement of Fraud Detection for Narratives in Annual Report. International Journal of Accounting Information Systems. Vol 26 : 32-45
Cordis, A.S., M.Lambert, E.M . (2017). Whistleblower Laws and Corporate Fraud: Evidence from the United States. Accounting Forum. Vol. 41 (4) : 289-299
Faccio, M., Marchica, M. and Mura, R. (2016), “CEO gender, corporate risk-taking, and the efficiency of capital allocation”, Journal of Corporate Finance, Vol. 39 (1): 193-209
Fujianti, L. 2018. Top Management Characteristics and Company Performance: An Empirical Analysis on Public Companies Listed in the Indonesian Stock Exchange European Research Studies Journal. Vol. XXI, (2): 62 - 76
Gupta, P., Gupta, S. (2015). Corporate Frauds in India – perceptions and emerging issues", Journal of Financial Crime, Vol. 22 (1): 79-103.
Halbouni, S., Obeid, N. and Garbou, A. (2016), Corporate Governance and Information Technology in Fraud Prevention and Detection, Managerial Auditing Journal, Vol. 31 (6/7): 589-628.
Hobson, J.L., William J. Mayew, Mark E. Pleecher, Mohan Venkatachalam. 2017. Improving experience auditors` Detection of Deception in CEO naratives.
Kabuye, F., Nkundabanyanga, S.K., Opiso, J and Nakabuye, Z. (2017). Internal audit organisational status, competencies, activities and fraud management in the financial services sector. Managerial Auditing Journal. Vol. 32 (9) : 924-944
Kassem, R. (2018). Exploring External Auditors’ Perceptions of the Motivations Behind Management Fraud in Egypt – a mixed methods approach. Managerial Auditing Journal, Vol. 33 (1): 16-34
Kuntari, Y., Chariri, A., Nurdhiana. 2017. The Effect of Auditor Ethics, Auditor Experience, Audit Fees and Auditor Motivation on Audit Q uality Sriwijaya International Journal of Dynamic Economics And Business. Vol 1(2): 203-218
Kuria, P., and Willy Muturi, W. (2015). The Relationship Between The Auditors Experience and Fraud Detection: A Case of Private Firms Within Thika Sub County, Kenya. European Journal of Business and Social Sciences. Vol. 4 (04): 79 – 86
Lenard,M.J., Yu, B., York, E.A., Wu, S. 2017. Female business leaders and the incidence of fraud litigation. Managerial Finance. Vol. 43 (1): 59-75
Liao, J., Smith, D., Liu.X. (2019). Female CFOs and Accounting Fraud: Evidence from China, Pacific-Basin Finance Journal. Vol. 53: 449-463
Mui, G.Y. 2018. Defining Auditor Expertise in Fraud Detection. Journal of Forensic and Investigative Accounting Volume 10: Issue 2, Special Issue 2018 pp168-186
Nasir, N., Ali, M. and Ahmed, K. (2019). Corporate Governance, Board Ethnicity and Financial Statement Fraud: evidence from Malaysia. Accounting Research Journal. Vol. 32 (3): 514-531.
Nasir,Md., NAli, M., Razzaque, R., Ahmed, K. (2018), Real Earnings Management and Financial Statement Fraud: Evidence from Malaysia. International Journal of Accounting & Information Management, Vol. 26 (4): 508-526.
Pramana, A.C., Irianto, G., Nurkholis. 2016. The Influence Of Professional Skepticism, Experience And Auditors Independence On The Ability To Detect Fraud. Imperial Journal of Interdisciplinary Research. Vol-2 (11): 1438-1447
Rahim, S., Muslim,. Amin, A . 2019. Red Flag and Auditor Experience Toward Criminal Detection Trough Profesional Skepticism. Jurnal Akuntansi. Vol. XXIII (01): 47-62
Said, L.L dan Munandar, A. (2018) The Influence of Auditor’s Professional Skepticism and Competence on Fraud Detection: The Role of Time Budget Pressure. Jurnal Akuntansi dan Keuangan Indonesia,. Vol. 15 (1): 104 – 120
Sulistyowati, L., Supriyati. (2015). The effect of experience, competence, independence, and professionalism of auditors on fraud detection. The Indonesian Accounting Review. Vol. 5(1): 95 – 110
Suryandar, N. N. A., Anik, Y . 2017. Professional Scepticism and auditors Ability to Detect Fraud Based on Workload and Characteristics of Auditors . Scientific Research Journal (SCIRJ). Vol. V, (IX) : 109-115
Wang, Y., Ashton, J.K., Jaafar, A., (2019) . Does Mutual Fund Investment Influence Accounting fraud?. Emerging Markets Review. Vol. 38: 142-158
Xu, Y., Zhang, L., Chen, H. (2018) Board Age and Corporate Financial Fraud: An Interactionist View. Long Range Planning. Vol. 51 (6): 815-830
Yang, D., Jiaoa, H., Buchland. ( 2017). The determinants of Financial Fraud in Chinese Firms: Does Corporate Governance as an Institutional Innovation matter? Technological Forecasting and Social Change. Vol. 125 : 309-320
Zhou, F., Zhanga, Z., Yang, J., Y Suc, Y. Yunbi (2018) . Delisting Pressure, Executive Compensation, and C orporate Fraud: Evidence from China. Pacific Basin Finance Journal. Vol. 4(8) : 17-34
How to Cite
Fujianti, L. (2019). Perbedaan Kemampuan Deteksi Kecurangan Laporan Keuangan antara Auditor Pria dan Wanita Berdasarkan Pengalaman Audit. Jurnal Riset Akuntansi & Perpajakan (JRAP), 6(02), 45-56.