Kontigensi: Jurnal Ilmu Manajemen Vol 13.
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June 2025, pp.
ISSN 2088-4877
IMPLEMENTATION OF COMPUTER-BASED AUDIT TECHNIQUES
AS AUDITOR SUPPORT IN DETECTING FINANCIAL REPORT
FRAUD
1*Eka Merdekawati, 2Rahmat Saleh, 3Ratih Pratiwi Akuntansi.
Sekolah Vokasi IPB University.
Bogor.
Indonesia E-mail: eka.
merdekawati@apps.
DOI: https://doi.
org/10.
56457/jimk.
Received: May 21, 2025 Accepted: June 25, 2025 Published: June 26, 2025 Abstract This study aims to analyze the influence of audit experience and professional skepticism on auditors' ability to detect financial statement fraud, with the application of Computer-Assisted Audit Techniques (CAAT.
as a moderating variable.
quantitative approach was employed, with data collected through questionnaires distributed to 65 external auditors working at Public Accounting Firms in the Jakarta The analytical method used was Moderated Regression Analysis (MRA).
The results show that audit experience does not have a significant effect on auditors' ability to detect fraud, while professional skepticism has a positive influence.
The direct application of CAATs also does not significantly affect the detection ability.
CAATs are able to moderate the relationship between professional skepticism and auditors' ability to detect fraud.
Conversely.
CAATs do not moderate the relationship between audit experience and fraud detection ability.
These findings highlight the importance of professional skepticism and technological utilization in enhancing auditors' effectiveness in fraud detection.
Keywords: Audit Experience.
Professional Skepticism.
Fraud Detection.
ComputerAssisted Audit Techniques (CAAT.
Auditor
INTRODUCTION
Financial statements are one of the main tools used by stakeholders to assess the performance and financial condition of an entity.
Therefore, reliability and honesty in presenting financial statements are very important.
However, in practice, there is often manipulation of information in financial statements or what is known as financial statement fraud, which can harm many parties.
A notable example of this is the financial scandal that occurred at PT Indofarma Tbk, a BUMN Pharmaceutical Holding, where an investigative audit revealed fraudulent practices resulting in state losses amounting to IDR 371.
8 billion (Sandi.
Such cases highlight the severe consequences of financial statement fraud and the importance of effective Fraud in financial statements is a serious threat to the integrity and public trust in an entity, especially in public companies and State-Owned Enterprises (BUMN).
The involving PT Indofarma Tbk, a BUMN Pharmaceutical Holding, emerged as a significant financial scandal.
investigative audit conducted by a Public Accounting Firm (KAP) in 2024 uncovered fraudulent practices that Kontigensi: Jurnal Ilmiah Manajemen Management Science Doctoral Program.
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Kontigensi: Jurnal Ilmu Manajemen Vol 13.
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June 2025, pp.
ISSN 2088-4877
resulted in state losses amounting to IDR 371.
8 billion (CNBC Indonesia.
This weaknesses in the internal control systems and highlights the failure of auditors to detect fraud early, ultimately underscoring the importance of robust audit practices in preventing such incidents.
The results of an investigative audit conducted by the Public Accounting Firm (KAP) in 2024 revealed fraudulent practices that resulted in state losses of IDR 371.
billion (CNBC Indonesia, 2.
This case is clear evidence of the weakness of the internal control system and the role of auditors in detecting indications of fraud early.
Competence reflects the auditor's knowledge and skills in carrying out his/her duties, while audit experience provides the auditor with practical insight in dealing with various types of audit risks, including fraud.
On the other hand, time pressure can reduce the accuracy and quality of the audit performed, while a high level of skepticism is required by the auditor so that he/she does not easily believe the (Arens.
Elder, & Beasley.
According to Cressey .
in Natalia et al .
, fraud can occur if there are three conditions, namely Febriandani and Utomo .
found that there are other factors that trigger fraud, including individual factors both internal and external to the company due to greed and need .
ow inadequate knowledge and technology, exploitation of loopholes due to lack of To minimize the occurrence of fraud, preventive measures need to be taken both from within the company and external to the company .
rom the external auditor sid.
Several previous studies such as Hafizah and Abdurahim .
have proven that competence, time pressure, professional skepticism, and work experience affect the auditor's ability to detect fraud.
Natalia .
stated that there are 14 factors that affect the auditor's ability to detect fraud.
There are 7 internal factors, namely auditor independence/independence, competence, audit experience, ethical profession/moral reasoning, emotional intelligence, and locus of control.
Then there are 7 external factors, namely time pressure, training/education, flag/fraud workload/complexity forensics, quality control system.
Gunawan .
found that auditor professional skepticism have a positive effect on the auditor's ability to detect The established audit process coupled with audit experience and auditor skepticism will be better able to detect fraud in financial statements.
Meanwhile, the auditor's workload has no effect on the auditor's ability to detect In the context of increasingly complex financial activities and very large data volumes, the presence of Computer-Based Audit Techniques (CAA) is very important.
This technology allows auditors to conduct data analysis more broadly, deeply, and However, the adoption of this technology is still limited, both in terms of understanding and practical use by auditors in Indonesia.
Thus, the Kontigensi: Jurnal Ilmiah Manajemen Management Science Doctoral Program.
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Kontigensi: Jurnal Ilmu Manajemen Vol 13.
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June 2025, pp.
ISSN 2088-4877
application of CAA can act as a moderating variable, which strengthens or weakens the influence of individual factors on the auditor's ability to detect The application of CAA will increase the efficiency and effectiveness of audits by utilizing computer (Surya & Widhiyani, 2.
In addition, the implementation of TABK makes it easier to access various types of electronic files and perform operations comprehensively so that fraud can be prevented early.
Atmaja .
found that competence, professionalism, and audit experience have a positive effect on the auditor's ability to detect fraud, and the implementation of TABK can moderate this relationship.
This study aims to determine whether there is an influence of competence, audit experience, time pressure and professional skepticism on the auditor's ability to detect financial computer-based audit techniques as a moderating variable at the DKI Jakarta Public Accounting Office.
The proposed hypothesis is formulated as follows:
Hypothesis 1: Audit experience has an impact onauditor's ability to detect fraud in financial reports Hypothesis 2:
Professional skepticism has an impact onauditor's ability to detect fraud in financial Hypothesis 3:
TABK has an effect onauditor's ability to detect fraud in financial reports Hypothesis 4:
The application of TABK moderates the effect of experience on the auditor's ability to detect fraud in financial reports.
Hypothesis 5:
The application of TABK moderates the influence of professional skepticism on the auditor's ability to detect fraud in financial Conceptual Framework
The following is a conceptual framework for developing research
METHOD
The research method used in this study is a quantitative method.
This study uses a population of external auditors working at Public Accounting Firms (KAP) in Jakarta registered in the Directory of the Indonesian Institute of Accountants (IAI) for the period 2016- The sample in this study was 70 External Auditors in Jakarta.
The sampling technique used in this study was the convenience sampling method.
The analysis method used in this study is Moderated Regression Analysis (MRA).
MRA is a special application of multiple linear regression which Kontigensi: Jurnal Ilmiah Manajemen Management Science Doctoral Program.
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Kontigensi: Jurnal Ilmu Manajemen Vol 13.
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contains elements of regression The results of the normality test equation interaction .
ultiplication of using the testKolmogorov-Smirnov is two or more independent variable.
200 which means the probability value RESULTS AND DISCUSSION is > 0.
05, so it can be concluded that the Results of Validity.
Reliability and regression error .
data is Classical Assumption Tests Testing Heteroscedasticity instrument in terms of both its validity scatterplotwhich shows that there is no and reliability on 70 respondents clear pattern and the data distribution is showed that the results of the research spread above and below or around the instrument used were valid at a number 0, then it is concluded that the significance level of 5% and its reliability coefficient (Cronbach Alph.
The was greater than 0.
6 (Nunally, 1.
multicollinearity test shows thatThe in(Ghozali, 2.
All questionnaire independent variable has a tolerance question items for the variables of audit value of more than (>0.
and VIF less than (<.
, so it can be concluded that perception of the public accountant there is no multicollinearity.
code of ethics and audit judgment are Hypothesis Test Results valid and reliable.
Coefficient of Determination Test Table 1.
Results of Determination Coefficient Test(RA) Model Summary Model R R Square Adjusted R Square Std.
Error of the Estimate 4,581 Predictors: (Constan.
PA.
SP.
TABK.
Experience*TABK.
Skepticism*TABK Dependent Variable: Fraud Source: processed data Table 1 shows the R Square value experience with TABK, and the 111 or 11.
1%, this shows that the interaction of professional skepticism variableauditor's ability to detect fraud with TABK is 11.
1%, while the in financial reportswhich can be 9% is explained by other explained by the variables of audit factors not included in this research experience, professional skepticism.
TABK, the interaction of audit Statistical Test Results t The results of the t-statistic test can be seen in table 2 below.
Table 2.
Statistical Test Results Coefficientsa Model Unstandardized Standardized Coefficients Beta Coefficients Std.
Error 1 (Constan.
379 16,930 1,767 TAB 1,725 1.
1,544
Kontigensi: Jurnal Ilmiah Manajemen Management Science Doctoral Program.
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Kontigensi: Jurnal Ilmu Manajemen Vol 13.
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June 2025, pp.
ISSN 2088-4877
Experience*TABK 1,680 1,170 Skepticism*TABK a Dependent Variable: Fraud Source: Processed by SPSS The results of the equation using coefficients are as follows:
Fraud = 4.
379 Ae 1.
622 PA 1.
256 SP 1.
725 TABK 0.
082 PA*TABK - 0.
SP*TABK A
The Influence of Audit Experience recognizing signs of fraud, even if the onAuditor's Ability to Detect Fraud in indications point to superiors or more Financial Reports senior parties.
Supriyanto .
also From the results of the t-test, it is said that fraud detection also depends known that the t-count value is -1.
on the sophistication of the fraud with a significance level of 0.
155 (Ou0.
So it can be concluded that hypothesis 1 manipulation, the level of collusion and (H.
is rejected, which means that audit the size of the seniority involved.
experience does not affectauditor's The Influence Professional ability to detect fraud in financial Skepticism onAuditor's Ability to In other words, increasing Detect Fraud in Financial Reports auditor experience does not necessarily From the results of the t-test, it is increase their ability to identify fraud.
known that the t-count value is 1.
This finding is in line with studies with a significance level of 0.
082 (O0.
conducted by Supriyanto .
and So it can be concluded that hypothesis 2 Swastika .
, which also found that (H.
is accepted, which means that Professional Skepticism has an effect significantly affect the ability to detect onthe auditor's ability to detect fraud in Rahayu and Gudono .
financial reports.
The skepticism that auditors need to have includes caution experience has no impact on the ability in dealing with conditions that appear to uncover fraud.
Aminudin and unusual or deviate from the normal Suryandari .
also stated that activities of the organization being experience partially does not affect the audited, caution in drawing general auditor's ability to detect fraud.
conclusions from the results of certain The lack of a thorough approach audit observations, and caution in in observing and understanding the accepting audit evidence provided by management as a substitute for primary including how often they manipulate, evidence that should be collected can be the reason why auditor directly by the auditor.
Professional experience alone is not enough to detect skepticism reflects the auditor's critical fraudAiespecially if the perpetrators are attitude in assessing the reliability and Fraud can be committed by accuracy of the audit evidence obtained.
various parties, including those in This attitude allows the auditor to have higher positions, and experienced strong confidence in evidence or perpetrators usually have more statements, and encourages the auditor complex ways to hide their actions.
to consider whether the evidence is Therefore, it is important for auditors to sufficient and appropriate.
Therefore, in have a good understanding in assessing audit evidence, auditors are Kontigensi: Jurnal Ilmiah Manajemen Management Science Doctoral Program.
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required to always apply professional The findings in this study empirically show that professional skepticism has a positive influence on the auditor's ability to detect fraud in financial statements.
This means that the higher the level of professional skepticism possessed by the auditor, the greater his/her ability to identify fraud.
In the context of this study, professional skepticism is more focused on an attitude that reflects thinking that always questions and critically assesses every audit evidence obtained.
This empirical finding is in line with the results of previous research by(Anggriawan, 2.
,(Prasetyo, 2.
,(Hafizhah & Abdurahim, 2.
,(Purwanti & Astika, 2.
,(Larasati Puspitasari, 2.
,(Muntasir & Maryasih, 2.
, as well as(Suciawati.
Astari, & Bagianda, 2.
, which states that professional skepticism has a positive effect on the auditor's ability to identify fraud.
The effect of TABK onAuditor's Ability to Detect Fraud in Financial Reports From the results of the t-test, it is known that the t-count value is 1.
with a significance level of 0.
127 (Ou0.
So it can be concluded that hypothesis 3 (H.
is rejected, which means that TABK has no effect onauditor's ability to detect fraud in financial reports.
It can be concluded that the effectiveness and efficiency in the application of computer-assisted audit techniques (CAA) have not been utilized properly by auditors.
This is because some auditors do not have an educational background other than information technology, so auditors find it difficult computer-assisted techniques (CAA).
In fact, the variable computer-assisted audit techniques (CAA) is very important to apply to improve the skills or competencies of However, this study shows that the variable computer-assisted audit techniques (CAA) does not affect the auditor's ability to detect fraud.
The results of this study differ from the research conducted by Najmuddin & Pamungkas .
and Fauzi et al.
which states that the application of computer-assisted audit techniques has an effect onauditor's ability to detect fraud in financial reports Implementation of TABK Moderates the Effect of Experience on Auditor's Ability to Detect Fraud in Financial Reports From the results of the t-test, it is known that the t-value is 1.
170 with a significance level of 0.
246 (Ou0.
So it can be concluded that hypothesis 4 (H.
is rejected, which means that TABK is not a moderating variable of audit experience onauditor's ability to detect fraud in financial reports.
ComputerAssisted Audit Techniques (CATT) do not strengthen the relationship between auditor experience and their ability to detect fraud.
This means that even though auditors have experience and use CATT during the audit process, it does not necessarily increase their ability to uncover fraud.
Rahmawati .
stated that experience is the result of knowledge and skills that someone acquires after being directly involved in a job.
The more experience an auditor has, the better the quality of the audit produced, which should be able to support fraud detection.
Meanwhile.
CATT plays a greater role as a tool or audit implementation technique whose use needs to be adjusted to the conditions and situations of the information technology system being Kontigensi: Jurnal Ilmiah Manajemen Management Science Doctoral Program.
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Kontigensi: Jurnal Ilmu Manajemen Vol 13.
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Therefore, the application of CATT in detecting fraud tends to be more limited and specific.
This finding contradicts the literature referenced by Mahzan and Lymer .
, which states that CATT is used by auditors as a way to help detect fraud.
Implementation of TABK Moderates the Effect of Professional Skepticism on Auditor's Ability to Detect Fraud in Financial Reports From the results of the t-test, it is known that the t-count value is -2.
with a significance level of 0.
049 (O0.
So it can be concluded that hypothesis 5 (H.
is accepted, which means that TABK can moderate the influence of professional skepticism onthe auditor's ability to detect fraud in financial Computer-Based Audit Techniques (CAA) in this study strengthen the influence of professional skepticism on the auditor's ability to detect fraud in financial statements.
This can be interpreted that the increasing professional skepticism of auditors accompanied by the use of CAA in their audit assignments can improve the auditor's ability to detect fraud in financial statements.
The auditor's principle of prudence is able to provide signals of fraud.
The existence of CAA will give the auditor more time to detect fraud so that the resulting audit report is of higher quality.
This is in line with research conducted by Januraga and Budiartha .
which concluded that TABK has a negative influence on the quality of audits conducted by auditors.
CONCLUSION
Based on the research results and discussions outlined in the previous chapter, the following conclusions can be drawn: Audit experience has no effect on the auditor's ability to detect fraud in financial reports.
Thus, hypothesis one is rejected, showing that audit experience does not influence the auditor's ability to detect fraud in Professional skepticism has an impact on the auditor's ability to detect fraud in financial reports.
Thus, hypothesis two is accepted, indicating that professional skepticism influences the auditor's ability to detect fraud.
TABK has no effect on the auditor's ability to detect fraud in financial reports.
Thus, hypothesis three is rejected, which means that TABK does not influence the auditor's ability to detect fraud.
The application of TABK cannot moderate the effect of experience on the auditor's ability to detect fraud in financial Thus, hypothesis four is rejected, meaning that TABK is not a moderating variable.
However, the implementation of TABK can moderate the influence of professional skepticism on the auditor's ability to detect fraud in financial reports.
Thus, hypothesis five is accepted, indicating that TABK is a moderating variable.
Regarding suggestions, auditors need to be given further training on the Computer-Based Audit Techniques (CBA), so that they can be used optimally in detecting fraud.
Auditors also need to continue developing an attitude of professional skepticism to be more careful and critical when assessing audit evidence.
Further research is suggested to incorporate other variables such as pressure, or internal control for more comprehensive results.
Additionally, further research should involve auditors from other regions in Indonesia to ensure that the results are Kontigensi: Jurnal Ilmiah Manajemen Management Science Doctoral Program.
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Kontigensi: Jurnal Ilmu Manajemen Vol 13.
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ISSN 2088-4877
Future research could benefit from using interviews or case
studies to better understand the constraints that auditors face in detecting fraud
REFERENCES