The Effects of Audit Experience, Trust and Information Technology on the Professional Skepticism and Ability in Detecting Fraud by Internal Bank Auditors in Jakarta, Indonesia by Bahtiar, Gagaring Pagalung, Abdul Hamid Habbe, Harryanto, Scientific Research Journal (Scirj), Volume V, Issue IX, September 2017 Edition

Scirj Volume V, Issue IX, September 2017 Edition
ISSN: 2201-2796

The Effects of Audit Experience, Trust and Information Technology on the Professional Skepticism and Ability in Detecting Fraud by Internal Bank Auditors in Jakarta, Indonesia

Bahtiar, Gagaring Pagalung, Abdul Hamid Habbe, Harryanto

Abstract: This study aims to (i) test and analyze the effect of audit experience of the internal auditors on the ability to detect fraud through professional skepticism; (ii) to test and analyze the effect of trust on the ability to detect fraud through professional skepticism; and (iii) to test and analyze the impact of information technology. This is explanatory study, which seeks to explain causality between the variables. Data were collected by using survey method based on selected non probability samples. The research study was conducted from April 2015 to February 2016 in Jakarta. The unit analysis is the internal auditors of banks located in Jakarta. By using proportional sampling criteria, the number of samples selected was 200 respondents. These respondents are the internal auditors from the government and the private banks. The instrument used to collect the data was by using questionnaires. These data are then analyzed quantitatively using Structural Equation Model (SEM). The study found that the audit experience has no significant effect on the ability of the internal auditors to detect fraud through professional skepticism, while trust has a significant effect on the ability to detect fraud through professional skepticism. Therefore, the internal auditors of banks should be given a trust in order to detect fraud.

Reference this Paper: The Effects of Audit Experience, Trust and Information Technology on the Professional Skepticism and Ability in Detecting Fraud by Internal Bank Auditors in Jakarta, Indonesia by Bahtiar, Gagaring Pagalung, Abdul Hamid Habbe, Harryanto published at: "Scientific Research Journal (Scirj), Volume V, Issue IX, September 2017 Edition, Page 1-9 ".

Search Terms: Auditing experience, trust, information technology, internal auditors, fraud

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