INTERNATIONAL JOURNAL OF RESEARCH IN BUSINESS AND SOCIAL SCIENCE 12(3)(2023) 384-390

Research in Business & Social Science

IJRBS VOL 12 NO 3 (2023) ISSN: 2147-4478
Available online at www.ssbfnet.com
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The influence of professional skepticism, auditor’s experiences, and

competency on fraud detection
Retna Sari (a)* Stefanie Andrian (b)
(a,b)
Accounting, Universitas Pembangunan Nasional Veteran Jakarta. Jl. RS Fatmawati No.1 Pondok Labu Jakarta Selatan 12450, Indonesia

ARTICLE INFO ABSTRACT

Article history: This paper aims to determine the effect of professional skepticism, auditor experience and auditor
competence on fraud detection. The population of this research is auditors who work at Public
Received 10 January 2023 Accounting Firms (KAP) in Central and South Jakarta. This paper used purposive sampling technique
Received in rev. form 16 April 2023 and obtained 60 questionnaires from auditors as respondents. This paper is using quantitative research
Accepted 24 April 2023 and the data are analyzed using Multiple Linear Regression Analysis with significance level of 5%
(0.05). The results of this paper showed that professional skepticism and auditor competence had a
significant and positive effect on fraud detection. Meanwhile, the experience of the auditor has no effect
Keywords: on fraud detection.
Skepticism, Experience, Competence,
and Fraud Detection © 2023 by the authors. Licensee SSBFNET, Istanbul, Turkey. This article is an open access article
distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license
JEL Classification: (http://creativecommons.org/licenses/by/4.0/).
M41

Introduction
In the modern era, fraud still occurs with various methods used by fraudsters. Fraud is abuse of position by individuals or groups for
personal gain through misuse of organizational resources or assets (Association of Certified Fraud Examiners, 2020). The increase
of fraud cases is still a topic of major concern, especially by the Indonesia Corruption Watch (ICW), which is a monitoring
organization for corruption cases in Indonesia. Corruption is a form of fraud, where corruption cases still have a massive case rate in
Indonesia. In 2020, there were 444 cases of corruption which caused the Indonesian to suffer losses of IDR 18.6 T (Indonesia
Corruption Watch, 2021). There are still many fraudulent acts that occur due to several factors, such as fraud detection which is still
not effective.
Statement on Auditing Standards (SAS) No. 82 explains that the auditor is responsible to find misleading errors in the financial
statements. This makes a big change in the public accounting profession, especially in SAS No. 99 which confirms that the auditor
must use their professional skepticism in carrying out audit procedures to identify the possibility of fraud being committed by auditee
(Moeller, 2016). However, the limitations of the audit also cannot be denied. There is a chance that errors in the financial statements
cannot be found even though audit procedures have been carried out properly. In research (Dasila & Hajering, 2019) states that this
limitation creates an expectation gap, which means that professional auditor services can be trusted in finding errors made by
companies by providing audit opinions.

One of the failed audit cases was PT Garuda Indonesia which was audited by KAP Tanubrata, Sutanto, Fahmi, Bambang & Partners
who ignored revenue recognition even though there was no cash flow coming into the company. It can be oncluded that the auditor
does not have sufficient evidence to express an audit opinion, which means the auditor does not use their professional skepticism,
experience and competence effectively.
This study uses research (Yuniati & Banjarnahor, 2019) as a research reference which shows that the variables Professional
Skepticism and Auditor Experience have a positive effect on Fraud Detection. The difference between this study and previous

* Corresponding author. ORCID ID: 0000-0003-0671-3995

© 2023 by the authors. Hosting by SSBFNET. Peer review under responsibility of Center for Strategic Studies in Business and Finance.
https://doi.org/10.20525/ijrbs.v12i3.2569
 Sari & Adrian, International Journal of Research in Business & Social Science 12(3) (2023), 384-390

research is to add competency variables as the variables tested to see the ability of auditors to detect fraud by taking the object of
research by auditors at public accounting firm in Central Jakarta and South Jakarta. This research is taking objects from Central
Jakarta and South Jakarta because in Yuniati & Banjarnahor’s research suggested conducting research in areas that have high levels
of corruption.

Literature Review
Theoretical and Conceptual Background
Attribution Theory

Attribution theory was developed by Heider (1958), which explains that each individual has their own way of thinking, feeling,
understanding, expecting, or reacting to an event. (Heider, 1958) also stated that in understanding the behavior of an individual, an
in-depth understanding of everyday behavior is needed. A person's behavior is like pieces that must be arranged in such a way as to
know the background of the behavior. Robbins & Judge (2013) states that this theory explains how a person interprets an event and
the causes of behavior shown by a person come from internal and external sides. According to Heider (1958), an individual has
behavior in accordance with the perception and process of forming behavior from the events he experienced. The process of forming
this behavior can occur due to internal and external factors. Internal factors, namely individual understanding, experience that has
been carried out, abilities, experiments on something, desires, and one's views on events that occur. Meanwhile, external factors
include the environment around the individual that has an impact on behavior. All of these factors will determine the role a person
will play in life.

Theory of cognitive dissonance

Theory of cognitive dissonance was developed by Leon Festinger in 1957. Festinger (1957) states that cognitive is knowledge,
opinion, or belief about the environment, self, or individual behavior. Dissonance is an inconsistency or changing state, while
consonance is a fixed or unchanging state. This theory suggests that a person usually likes consistency, so that when an individual
experiences dissonance in himself, the individual will carry out activities that focus on reducing or avoiding dissonance, to achieve
consistent conditions again. Cognitive dissonance theory also states that basically humans prefer consistency, so humans will take
attitudes or behaviors that are not contrary to what they believe and take actions that are in accordance with their attitudes. Dissonance
can occur when there is new information or events experienced by an individual, thereby changing the knowledge, opinion, or
behavior of the individual.
Empirical Review and Hypothesis Development

Fraud Detection
Anderson et al. (2017) stated that fraud detection is a strategy designed to identify the presence of symptoms or acts of fraud by
paying attention to suspicious transactions or events. Fraud detection is proactive, it means fraud detection is carried out by data
analysis, continuous auditing techniques, use of Information Technology (IT), and paying attention to red flags. Moeller (2016)
defines fraud detection as ways to identify and test how the fraud process occurs with detailed and specific procedures so that red
flags (main indicators of fraud) can be found.
Skepticism Professional

In Auditing Standard No. 200, professional skepticism is defined as an attitude that includes the auditor's thoughts or considerations
that are always questioning and alert to a condition that may indicate a misstatement either intentionally due to fraud or
unintentionally due to human error (Institut Akuntan Publik Indonesia, 2013)
Based on the results of previous studies showing that professional skepticism has an effect on fraud detection, can be concluded that
high skepticism is needed in fraud detection efforts. This was stated because professional skepticism was used in obtaining sufficient
and appropriate evidence, able to provide the right opinion and have a high potential for finding fraud contained in the auditee's
financial statements. Cognitive dissonance theory is related to professional skepticism of fraud detection, because the auditor will
reduce the dissonance caused by differences in the high level of trust in the client and the high risk assessment that has been
determined by the audit team (Noviyanti, 2008).
Research conducted by Indrasti & Sari (2019) Said & Munandar (2018) Satiman & Suparmin (2020) and Sihombing et al. (2019)
also states that professional skepticism has a positive effect on fraud detection. Based on the description above, the first hypothesis
built in this study:
H1: Professional skepticism has a positive effect on fraud detection

Experienced Auditor
Hayes et al. (2005) stated that the auditor's experience can build his knowledge and skills in carrying out the audit process. This
statement also supported by Suhardi (2018), who says that work experience can broaden and deepen capabilities in carrying out tasks.
If someone often does the same job over and over again, it leads to increasing auditor's ability and can speed up the completion of

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the work given. In this study, the experience referred to is the auditor's experience regarding matters that have been carried out in the
audit process to examine financial reports for fraud and free from bias.
Based on the results of previous research which showed that auditor experience had an effect on fraud detection, can be concluded
that auditor experience had an effect on fraud detection, because the higher auditor's experience, the higher auditor's sensitivity to
detect fraud. In addition, with varied and extensive experience, auditors can detect fraud quickly, because they already know the
loopholes and red flags based on experience.

Attribution theory is related to the auditor's experience of fraud detection, because the auditor's experience is one of the factors that
shape the auditor's behavior when carrying out the audit process. When the auditor has carried out various experiences, the auditor
will detect fraud easily because they already understand various problems in the audit process. In addition, auditors who have high
experience are able to decide something better, because each experience will teach something that can be implemented in the next
audit assignment. Therefore, it can be concluded that the auditor's experience shapes behavior in an effort to detect fraud in audit
assignments.
Research conducted by (Sihombing et al., 2019), (Yuniati & Banjarnahor, 2019), (Satiman & Suparmin, 2020), and (Lannai &
Muslim, 2021) states that the auditor's experience has a positive effect on fraud detection. Based on the description above, the second
hypothesis built in this study:
H2: Auditor’s experiences have a positive effect on fraud detection
Competency Auditor

Arens et al. (2017) state that competence is an auditor's qualification in understanding the criteria for audit evidence and competence
in selecting audit evidence that must be gathered to formulate appropriate conclusions. Johnstone et al. (2014) explains that an auditor
must maintain professional knowledge and skills by acting diligently in accordance with applicable technical standards to ensure that
clients receive competent professional services. In addition, Arens et al. (2017) stated that auditors must have competence in carrying
out the audit process so that they can show effective and efficient performance, because competence is one of the auditor's
benchmarks that shows performance excellence in concluding appropriate audit responses.
Based on previous research which found that auditor competence has an effect on fraud detection, can be concluded that high
competence is needed to detect fraud accurately. This is because the competence of the auditor determines the auditor's knowledge
of the symptoms of fraud, if auditor has high competence, the auditor can detect fraud by taking into accountable criteria for audit
evidence collected. Attribution theory is related to the auditor's competence in detecting fraud, because when an auditor is competent
to carry out the audit process, fraud detection can be found accurately (Simanjuntak, 2015).
Research conducted by (Simanjuntak, 2015) (Sulistyowati & Supriyati, 2015), (Srikandi, 2015) and (Said & Munandar, 2018) states
that the auditor’s competence has a positive effect on fraud detection. Based on the description above, the second hypothesis built in
this study:

H3: Auditor’s experiences have a positive effect on fraud detection

Research and Methodology

Population in this study are auditors or public accountants who work in Public Accounting Firms. Sampling in this study used the
nonprobability sampling method, where this sample selection method does not provide equal opportunities for each element of the
population to be selected as a sample. The technique used is purposive sampling, which is a technique that takes sample members
using certain considerations or characteristics (Sugiyono, 2019). The sample used the criteria of an auditor working at Public
Accounting Firms in Central Jakarta and South Jakarta, having a minimum Bachelor's degree in accounting, having at least one year's
work experience and joining the audit team. This study obtained 60 respondents from 14 public accounting firms in Central Jakarta
and South Jakarta.

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Figure 1: Conceptual Model of the Study; Source: Authors

Table 1: Summary of Literature Review

Author (Date) Subject Variables Methods Findings
Mansouri et al. (2009) 180 respondents with IACPA specialization, Delphi Session IACPA specialization,
29 External Auditors audit eficiency, Auditor IACPA’s
who are registered as Auditor IACPA’s competency
members of the IACPA competency affects fraud detection

Said and Munandar 103 external auditor in Professional Multiple Linear Professional
(2018) Jakarta Skepticism, Auditor’s Regression Analysis skepticism, auditor’s
Competence, Time competence affects
Budget Pressure fraud detection
Alleyne et al. (2010) 64 Auditor who Perceived T-test Analysis Perceived
examines inventory Effectiveness of Effectiveness of
and warehouse cycles Standard Audit Standard Audit
in Barbados Procedure, Procedure,
Size of Audit Firm, Size of Audit Firm,
Level of Audit Level of Audit
Experience Experience affect
fraud detection
Yuniati and 120 Auditors who Audit Tenure, Fraud Multiple Regression Fraud Detection
Banjarnahor (2019) working in 7 public Detection Experience, Analysis Experience, Level of
accounting firms in the Level of Education, Education,
Jakarta area Fraud Training, Professional
Professional Skepticism affect fraud
Skepticism detection
Source: Authors

Findings and Discussions

Findings

The test results of the coefficient of determination are the extent to which the strength of the model in this study is able to explain
the ability of auditors to detect fraud can be seen in Table 2 below:
Table 2: Adjusted R Square Result

Model R R Square Adjusted R Square Std. Error of the

Estimate
1 .730a .532 .507 2.406

Based on Table 2, it can be seen that the Adjusted R Square value is 0.507. That means, 50.7% of the variation in fraud detection can
be explained by variations in the independent variables in this study, namely professional skepticism, auditor experience and auditor
competence. While the remaining of adjusted R square (49.3%) can be explained by other variables namely independence,
professionalism, auditor workload, personality type, and implementation of the code of ethics.

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Table 3: T-Test Result

Model t Sig.
1 (Constant) 1.768 0.083
Professional skepticism 5.005 0.000
Auditor’s experiences -1.485 0.143
Auditor’s competency 2.900 0.005

Based on Table 3, professional skepticism variable has a significance value of 0.000 <0.05 and it can be concluded that Ha is accepted
and H0 is rejected. In addition, the Tcount value of the professional skepticism variable is greater than the Ttable 5.005 > 2.0032.
Therefore, Ha is accepted and H0 is rejected. So it can be concluded that the professional skepticism variable has a partial effect on
fraud detection.

Auditor’s experiences variable has a significance value of 0.143 > 0.05 and it can be concluded that H0 is accepted and Ha is rejected.
In addition, the Tcount value of the auditor’s experience variable is smaller than the Ttable -1.485 <2.0032. Therefore, H0 is accepted
and Ha is rejected. So it can be concluded that the auditor’s experience variable has no partial effect on fraud detection.
The auditor competence variable has a significance value of 0.005 <0.05 and it can be concluded that Ha is accepted and H0 is rejected.
In addition, the Tcountvalue of the auditor’s competency variable is greater than the Ttable 2.900 > 2.0032. Therefore, Ha is accepted
and H0 is rejected. So it can be concluded that the auditor’s competency variable has a partial influence on fraud detection.
Table 4: Multiple Regression Analysis Result

Standardized
Unstandardized Coefficients
Model Coefficients
B Std. Error Beta
1 (Constant) 5,196 2,939
Professional skepticism 1,039 0,208 0,645
Auditor’s experiences -0,363 0,245 -0,246
Auditor’s competency 0,539 0,186 0,399

𝐹𝐷 = 5,196 + 1,039 𝑆𝑃 + −0,363 𝑃𝐴 + 0,539 𝐾𝐴

Discussion
Based on the first hypothesis test in this study is Professional Skepticism has a positive effect on Fraud Detection. The results of this
study indicate that professional skepticism used to the fullest by auditors will help detect misstatement of information in financial
statements by evaluating audit evidence and responding appropriately to risk assessments. The results of this study are also in line
with cognitive dissonance theory which assumes that professional skepticism is used by auditors to reduce or reduce dissonance
caused by differences in the high level of trust in clients and high risk assessments that have been determined by the audit team
(Noviyanti, 2008).
Professional skepticism is an attitude and thought that has a desire to always critically examine audit evidence, always questions
audit evidence and is not in a hurry in concluding something so that one has confidence in the knowledge one gains oneself. Satiman
& Suparmin (2020) explains that if an auditor has professional skepticism instilled in himself, then the auditor in carrying out an
audit assignment will work seriously and examine each document carefully.

Research by Said & Munandar (2018), explains that professional skepticism is used to track fraud by maximizing the auditor's way
of thinking, because perpetrators of fraud always try to hide their actions. The results of this study are in line with the research of
(Srikandi, 2015), Said & Munandar (2018), Yuniati & Banjarnahor (2019) and Satiman & Suparmin (2020) which have the result
that professional skepticism has a positive effect on fraud detection.
Based on the second hypothesis test in this study is auditor's experience has no influence on fraud detection. There is no effect of the
auditor's experience on fraud detection because the high or low level of auditor experience does not affect their ability to detect fraud,
in other words, the auditor's fraud detection ability will remain the same. In an effort to detect fraud, there are other things that support
the success of an auditor (Indrasti & Sari, 2019). In addition, fraud detection depends on the frequency of manipulation, the
sophistication of the fraud itself, the level of collusion and the superior interference (Sihombing et al., 2019). If fraud involves a
group of people or perfect collusion, it will further increase the auditor's difficulty in detecting fraud. It can be concluded that audit
experience has no effect if the case at hand has a comprehensive strategy of covering up fraud (La Ode et al., 2020).

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The audit experience of an auditor also does not guarantee that fraud cases will be found. Otherwise, if audit experience is not used
optimally, then this experience will not be useful for audit procedures being carried out to detect fraud or even be able to reduce the
potential for fraud detection.

Research conducted by Indrasti & Sari (2019) states that the ability to detect fraud is not caused by the high or low experience of an
auditor, because experience is not the main factor that determines the ability of an auditor to detect fraud. The results of this study
are in line with the research of Indrasti & Sari (2019) which states that auditor experience has no effect on fraud detection.

Based on the first hypothesis test in this study is auditor’s competency has a positive effect on fraud detection. The results of this
study are in accordance with the attribution theory related to auditor competence and fraud detection. Where in this attribution theory
states that one's views are formed from internal and external factors. Competence is one of the internal factors that shape the auditor's
perspective in an effort to detect fraud. This is because the competence of the auditor determines the auditor's knowledge of the
symptoms of fraud, so that if the auditor has high competence, the auditor can detect fraud by taking into account the criteria for
audit evidence collected.
According to Simanjuntak (2015), auditors need competence which includes knowledge, education, training, and practical
experience. Because competence is one of the factors the auditor will work effectively, efficiently and accurately, especially in
understanding the information in financial reports. In addition, competence is also very useful when the auditor compiles the results
of the examination and concludes the opinion to be given, where the audit opinion determines the existence of material misstatements
in the client's financial statements.

Research by Sulistyowati & Supriyati (2015) states that competence improves an auditor's accuracy and understanding of information
in financial reports, thereby increasing the ability to detect fraud. In addition, with high competence, the auditor can provide a
reasonable explanation of the errors that occur in the financial statements. This research is in line with the research of Srikandi (2015),
Sulistyowati & Supriyati (2015) and Said & Munandar (2018) which state that auditor competence influences fraud detection.

Conclusions
Professional skepticism variable has a significant positive effect on fraud detection. If an auditor instills professional skepticism, then
in carrying out audit assignments the auditor will always question and examine audit evidence carefully so that it can help detect
information misstatements in the financial statements and respond appropriately to risk assessments.
Furthermore, auditor experience variable has no effect on fraud detection. This is due to the high or low level of auditor experience;
the level of fraud detection ability will remain the same. In addition, in an effort to detect fraud, it is not only the role of experience
that is important. However, the way the fraud is carried out and which positions it involves will have an effect. So, if the auditor's
experience is high but the fraud is covered perfectly it will make the auditor experience difficulties.

Auditor competence variable has a significant positive effect on fraud detection. This is because competence is one of the factors the
auditor will work effectively, efficiently and accurately, especially in understanding the information in financial reports. In addition,
competence is also very useful when the auditor compiles the results of the examination and concludes the opinion to be given, where
the audit opinion determines the existence of material misstatements in the client's financial statements. If an auditor has high
competence, then the auditor should be aware of his responsibility in detecting fraud.

Based on the conclusions, for future researchers it is suggested to use other indicators to measure Fraud Detection variables, such as
Whistleblowing System, Independence, Workload or Time Budget Pressure. In addition, future researchers can expand the research
area, for example conducting research on KAP located in DKI Jakarta.

Acknowledgement
Author Contributions: Conceptualization, Methodology, Data Collection, Formal Analysis, Writing—Original Draft Preparation, Writing—Review
And Editing by authors with equal participation. All authors have read and agreed to the published the final version of the manuscript.
Institutional Review Board Statement: Ethical review and approval were waived for this study, due to that the research does not deal with
vulnerable groups or sensitive issues.
Data Availability Statement: The data presented in this study are available on request from the corresponding author. The data are not publicly
available due to privacy.
Conflicts of Interest: The authors declare no conflict of interest.

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