Proceedings of the Eighth Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA-8 2021)

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Hurtt’s Professional Skepticism, Auditor Demographics, and Fraud Detection in the Indonesian Audit Environment

Authors
Made Dudy Satyawan1, *, Ni Nyoman Alit Triani2, Ambar Kusumaningsih3, Sharifah Nazatul Faiza Syed Mustapha Nazri4
1,2,3Universitas Negeri Surabaya
4Universiti Teknologi MARA, Malaysia
*Corresponding author. Email: madesatyawan@unesa.ac.id
Corresponding Author
Made Dudy Satyawan
Available Online 21 July 2022.
DOI
10.2991/aebmr.k.220702.010How to use a DOI?
Keywords
Auditing; Fraud Detection; Skeptical Judgements; Auditor Demographics; Hurtt Professional Skepticism Scale
Abstract

This study aims to examine the effect of auditors’ skepticism using the Hurtt (2010) scale measurement and the demographic aspects of auditors in detecting fraud that is most appropriate to the current audit environment in Indonesia. The use of the questionnaire survey method with more data in the form of answers from respondents who are auditor practitioners who work at Public Accounting Firms in Indonesia. The analysis technique uses multiple regression with the number of respondents as many as 173 auditors. This study found that in Hurtt’s (2010) scale measurement model, only knowledge seeking and self-determination variables have an effect on fraud detection. Meanwhile, questioning mind, suspension of judgment, interpersonal understanding, and self-confidence had no effect. This study also examines the disaggregation of the demographic aspects of auditor respondents, where the results show that the gender of the auditor and the size of the Public Accounting Firm have an effect on fraud detection. In contrast, the level of education has no effect.

Copyright
© 2022 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article distributed under the CC BY-NC 4.0 license.

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Volume Title
Proceedings of the Eighth Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA-8 2021)
Series
Advances in Economics, Business and Management Research
Publication Date
21 July 2022
ISBN
978-94-6239-594-7
ISSN
2352-5428
DOI
10.2991/aebmr.k.220702.010How to use a DOI?
Copyright
© 2022 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article distributed under the CC BY-NC 4.0 license.

Cite this article

risenwbib
TY  - CONF
AU  - Made Dudy Satyawan
AU  - Ni Nyoman Alit Triani
AU  - Ambar Kusumaningsih
AU  - Sharifah Nazatul Faiza Syed Mustapha Nazri
PY  - 2022
DA  - 2022/07/21
TI  - Hurtt’s Professional Skepticism, Auditor Demographics, and Fraud Detection
 in the Indonesian Audit Environment
BT  - Proceedings of the Eighth Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA-8 2021)
PB  - Atlantis Press
SP  - 60
EP  - 65
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.220702.010
DO  - 10.2991/aebmr.k.220702.010
ID  - Satyawan2022
ER  -