PENGARUH TINGGI (RENDAHNYA) SKEPTISISME PROFESIONAL DALAM SUATU METODE BRAINSTORMING TIM AUDIT TERHADAP PENILAIAN TINGGI (RENDAHNYA) RISIKO KECURANGAN LAPORAN KEUANGAN
DOI:
https://doi.org/10.32477/jrabi.v2i2.470Keywords:
Professional skepticism high (low), open ended brainstorming, high (low) assessment of the risk of financial statement fraudAbstract
Professional skepticism is closely related to professional judgment in decision-making. Decision making is often a problem in the scope of financial statement audits. This is because there are different levels of individual professional skepticism. Therefore, this study aims to examine the effect of high (low) professional skepticism in an audit team brainstorming method on the assessment of high (low) risk of financial statement fraud. Professional skepticism and brainstorming methods are both important in producing an appropriate quality audit. This study applies a genuine experimental design with a factorial design with 64 Accounting students as respondents. Measurement of individual skepticism using the Hurtt (2010) scale, then these individuals were formed into a high professional skepticism audit team and a low professional skepticism audit team into 12 audit teams according to the number of samples. The audit team was tested using an open ended brainstorming method to assess the high (low) risk of financial statements in an audit case that the researcher had modified. The results of this study are based on the ordinal regression test conducted that there is no effect of high (low) professional skepticism in an audit team brainstorming method on the assessment of high (low) risk of financial statement fraud.
References
ACFE. (2022). Report To The Nation On Occupational Fraud and Abuse. Global Fraud Study. Diambil dari https://www.acfe.com/fraud-resources
Agung M. (2007). Disonansi Kognitif pada mantan narapidana anak yang bergabung dalam LSM sahabat Andik. Skripsi F. Psi UI Depok.
Agus Irianto. (2007). Statistik Konsep Dasar dan Aplikasinya. Jakarta: Kencana, hal.17.
American Institute of Certified Public Accountants (AICPA).(2002). Statement on Auditing Standards No.99: Consideration of Fraud in a Financial Statement Audit. AICPA.New York, NY.
Arens, A. A., Elder, R. J. & Beasley, M. S., (2014). Auditing and Assurance Services: An Integrated Approach. 15th ed. USA: Pearson.
Arxilius, R. (2015). Standar Audit Internasional dan Amerika Serikat. Diambil dari https://www.kompasiana.com/arxilius/standar-audit-internasional-dan-amerika-serikat_55546ae16523bda41d4aef59).
Baumann, Martin. (2012, 4 Desember). Remarks Concerning PCAOB Developments. AICPA Conference on Current SEC and PCAOB Developments. Washington D.C. Diambil dari http://pcaobus.org/News/Speech/Pages/12042012_AICPA.aspx.
Beasley, M.S., Carcello, J.V., and Hermanson, D.R.(2001).Top 10 Audit Deficiencies. Journal of Accountancy: 63-66.
Brazel, Joseph F., Tina D. Carpenter, and J. Gregory Jenkins.(2010). Auditors’ Use of Brainstorming in the Consideration of Fraud: Reports from the Field. The Accounting Review 85 (4): 1273–1301.
Cahyono, R. (2017). Apa yag dimaksud dengan conversion theory dalam mempengaruhi sosial masyarakat. Diambil dari https://www.dictio.id/t/apa-yang-dimaksud-dengan-conversion-theory-dalam-mempengaruhi-sosial-masyarakat/4868/2.
Calderon, T.G., Wang, L. and Conrad, E. J. (2012). Material Internal Control Weakness Reporting Since the Sarbanes-Oxley Act. CPA Journal, Volume 82 (No.8), 20–25.
Carpenter, Tina D. (2005). Audit Team Brainstorming, Fraud Risk Identification, and Fraud Risk Assessment: Implications of SAS No. 99. The Accounting Review 82 (5): 1119–40.
Comrey, A. L. (1973). A first course in factor analysis. Academic Press: New York.
Conny Semiawan. (1984). Pendekatan Keterampilan Proses. Jakarta: Gramedia.
Creswell, J. W. (2010). Research design: pendekatan kualitatif, kuantitatif, dan mixed. Yogjakarta: PT Pustaka Pelajar.
Ellis, H.C., dan Hunt, R. (1993). Fundamental of Cognitive Psycology. Madison: Brown and Benchmark.
Festinger, Leon. (1957). A Theory of Cognitive Dissonance. California : Stanford University Press.
Fullerton, Rosemary R., and Durtschi, Cindy. (2004). The Effect of Profesional Skepticism on The Fraud Detection Skills of Internal Auditors, Working Paper Series, March 5, 2012.
Ghozali, I. (2013). Aplikasi Analisis Multivariat Dengan Program SPSS. Edisi 3. BP Undip. Semarang.
Ghozali, I. (2016). Aplikasi Analisis Multivariete IBM SPSS 23. Badan Penerbit Universitas Diponegoro. Semarang.
Hadi, Sutrisno. (1991). Analisis Butir untuk Instrumen Angket, Tes, dan Skala Nilai. Yogyakarta: FP UGM.
Hammersley, Jacqueline S., E. Michael Bamber, Tina D. Carpenter. (2010). The Influence of Documentation Specificity and Priming on Auditors’ Fraud Risk Assessments and Evidence Evaluation Decisions. The Accounting Review 85 (2): 547-571.
Hartt, Allen. (2014). The Impact of Collective Intelligence on the Fraud Brainstorming Effectiveness of Traditional and Virtual Audit Groups. Working Paper.
Hoffman, Vicky B., and Mark F. Zimbelman. (2009). Do Strategic Reasoning and Brainstorming Help Auditors Change Their Standard Audit Procedures in Response to Fraud Risk? The Accounting Review 84 (3): 811–37.
Hogg, A.M., Vaughan, M.G. (2005). Introduction to Social Psychology. Australia: National Library of Australia Pearson Education Australia.
Hosmer, D.W. dan S. Lemeshow. (2000) : Applied Logistic Regression. Second Edition, John Willey & Sons, New York.
Hurtt, R. Kathy. (2010). Development of a Scale to Measure Professional Skepticism. AUDITING: A Journal of Practice & Theory 29 (1): 149–71.
Hurtt, R. Kathy, Helen L. Brown-Liburd, Christine E. Earley, and Ganesh Krishnamoorthy. (2013). Research on Auditor Professional Skepticism- Literature Synthesis and Opportunities for Future Research. AUDITING: A Journal of Practice & Theory 32 (Sp. 1): 45-97.
IAPI. (2016).Update Perkembangan Standar Profesional Akuntan Publik. Simposium Nasional Akuntansi. Bandar Lampung.
Jashari, H. (2016). The First and Second Hands Data in Doctoral Research Work, 9563(April), 133–138.
Kanjensuga. (2014). Makalah Brainstorming. Diambil dari http://kanjensuga.blogspot.co.id/2014/09/makalah-brainstorming.html
Lasiyo, Yuwono. (1986). Pemikiran Filsafat : Pada Masa Pra Socrates, sesudah Socrates, Yogyakarta. Liberty.
Leedy, P. D. and Ormrod, J. E. (2001). Practical Research Planning and Design. (7th Ed.). Upper Saddle River, N. J: Prentice-Hall.
Lexy J.Moleong. (2011). Metodologi Penelitian Kualitatif. Bandung: PT. Remaja Rosdakarya,2011. hal.5.
Lynch, Antoinette L., Uday S. Murthy, and Terry J. Engle.(2009). Fraud Brainstorming Using Computer‐Mediated Communication: The Effects of Brainstorming Technique and Facilitation. The Accounting Review 84 (4): 1209–32.
Malhotra, N. (2014). Basic Marketing Research. Pearson Education. England.
Mardiyati, S. (2001). Keefektifan Teknik Sumbang Saran dan Kerja Individual Dalam Pelatihan Berpikir Divergen Untuk Meningkatkan Kreatifitas. Tesis Program Studi Psikologi .UGM.
Mattew dhe Ross (2010, p. 51). The method of research. Practial manual for social sciences. Centre for Democratic education, Tirana.
McAllister, M. (2016). Fraud Brainstorming Group Composition: The Persuasive Power of a Skeptical Minority. Northeastern U. D’Amore-McKim School of Business Research Paper No. 3105566. Northeastern University - Accounting Group.
Moscovici, S. (1980). Toward a Theory of Conversion Behavior. Advances in Experimental Social Psychology 13: 209-239.
Munandar, S. C. U. (1999). Kreativitas dan Keberbakatan,. Jakarta: Gramedia.
Nahartyo, E. (2013). Desain dan Implementasi Riset Eksperimen. Edisi II. UPP STIM YKPN.
Nazaruddin, Ietje dan Basuki, Agus Tri. (2015). Analisis Statistik dengan SPSS. Yogyakarta: Danisa Media.
Noor, J. (2012). Metodologi Penelitian. Jakarta. Kencana Prenada Media Group.
Noviyanti, S. (2008). Skeptisme Profesional Auditor Dalam Mendeteksi Kecurangan. Jurnal Akuntansi dan Keuangan Indonesia. Vol. 5 No 1. Universitas Kristen Satya Wacana.
Osborn, A.(1957). Applied Imagination. (rev. ed.) New York: Scribner.
Owen, B.J. (2015). Conducting Effective Fraud Brainstorming Sessions: Best Practice Tips and Available Resources for Your Audit Teams. Diambil dari https://www.tscpa.org/docs/default-source/default-document-library/cpe_fraudbrainstorm_mayjune2015
Payne, Elizabeth A., and Ramsay, Robert J.(2005). Fraud Risk Assessment and Auditors’ Professional Skepticism. Managerial Auditing Journal 20 no. 3: 321-330.
Permana, Y. (2015). Pengaruh Skeptisme Profesional dan Narsisme Klien Terhadap Penilaian Auditor Eksternal atas Risiko Kecurangan. UGM.
Popova, V. (2013). Exploration of Skepticism, Client-Specific Experiences, and Audit Judgments. Managerial Auditing Journal , 28.
Prasetio Budi A. (Maret 2017). Dampak Kelompok dan Ketergantungan Bantuan Pengambilan Keputusan Pada Penilaian Risiko Kecurangan. Jurnal Analisa Akuntansi dan Perpajakan. Vol.1 No. 1. Undip.
Public Company Accounting Oversight Board AS 1015.(1997). Due Professional Care in the Performance of Work. Diambil dari https://pcaobus.org/Standards/Auditing/Pages/AS1015.aspx.
Public Company Accounting Oversight Board AS 2401.(2002). Consideration of Fraud in a Financial Statement Audit. Dambil dari https://pcaobus.org/Standards/Auditing/Pages/AS2401.aspx.
Public Company Accounting Oversight Board AS 2110.(2010). Identifying and Assessing Risks of Material Misstatement. Diambil dari https://pcaobus.org/Standards/Auditing/Pages/AS2110.aspx.
Ramos, M.(2003). Auditor’s Responsibility for Fraud Detection. Journal of Accountancy. Vol. 195 No. 1, pp. 28-36.
Roberts, Brent, and Wendy DelVecchio. (2000). The Rank-order Consistency of Personality Traits from Childhood to Old Age: a Quantitative Review of Longitudinal Studies. Psychological bulletin 126 (1).
Sekaran, U. & Bougie, R. (2013). Research Methods for Business. 6th ed. West Sussex: John Wiley & Sons Ltd.
Shelton, S.W., Whittington, O.R. and Landsittel, D.(2001). Auditing Firms’ Fraud Risk Assessment Practices. Accounting Horizons, Vol. 15 No. 1, pp. 19-33.
Siregar, Syofian. (2013). Metode Penelitian Kuantitatif. Jakarta. Kencana Prenada Media Group.
Standar Audit 240.(2013). Tanggungjawab auditor terkait dengan kecurangan dalam suatu audit atas laporan keuangan. Institut Akuntan Publik Indonesia. Penerbit Salemba Empat.
Standar Audit 315.(2013). Pengidentifikasian dan penilaian risiko kesalahan penyajian material melalui pemahaman atas Entitas dan lingkungannya. Institut Akuntan Publik Indonesia. Penerbit Salemba Empat.
Standar Audit 330.(2013). Respons auditor terhadap risiko yang telah dinilai, yang harus diterapkan dalam kaitannya dengan risiko kesalahan penyajian material karena kecurangan. Institut Akuntan Publik Indonesia. Penerbit Salemba Empat.
Standar Audit 200.(2013). Tujuan Keseluruhan Auditor Independen dan Pelaksanaan Audit Berdasarkan Standar Audit. Institut Akuntan Publik Indonesia. Penerbit Salemba Empat.
Sudarminta. (2002). Epistemologi Dasar Pengantar Filsafat Pengetahuan. Yogyakarta: Kanisius.
Sukmadinata, Nana syaodih. (2011). Metode Penelitian Pendidikan. Bandung: Remaja Rosdakarya.
Sugiyono. (2013). Metode Penelitian Pendidikan (Pendekatan Kuantitatif, Kualitatif, dan R&D). Bandung : Alfabeta.
Tuanakotta, Theodorus M. (2013). Mendeteksi Manipulasi Laporan Keuangan, Jakarta. Salemba Empat.
Ulber Silalahi. (2009). Metode Penelitian Sosial. PT Refika Aditama, Bandung.
Wilks, T., and M. Zimbelman.(2004a). Using Game Theory and Strategic Reasoning Concepts to Prevent and Detect Fraud. Accounting Horizons 18 (3): 173-184.
Wiratna Sujarweni. (2007). Belajar Mudah SPSS untuk Penelitian. Yogyakarta: Global Media Informasi.
