[ Abstract ]

To detect the fraud represents the primary priority in the auditing work and in the years to come, the auditing demand will depend very much on the auditor’s ability to detect and deter the fraud. The research aimed to examine the brainstorming effect in moderating the influence of the experience, training, professional scepticism, and integrity on the ability to detect the fraud, and the direct influence of experience, training, professional scepticism, and integrity on the ability to detect the fraud. The research used quantitative approach. The research respondents were the government internal supervising apparatus in the Regency/City Inspectorates in Makassar City, Tana Toraja and North Toraja Regencies. Data were collected using a questionnaire with as many as 120 respondents as samples. The samples were selected using the purposive sampling technique. Response rate was 85.8% or as many as 103 questionnaires, and the questionnaires which could be processed were 100% or 103 questionnaires. The data were analysed using  Partial Least Square (PLS) technique. PLS analysis indicates the determination coefficiency score is the same as 0.731 which means that 73.1% independent variables in the research can elaborate the dependent variable, whereas the rest namely 26.9% is explained by the other variables which are not included in the research and error. It is concluded that the brainstorming strengthtens the effect of experience and integrity on the ability to detect the fraud, however the brainstorming does not strengthten or weaken the effect of the training and professional scepticism on the ability to detect the fraud. The research also concluded that the experience, training, and integrity have the positive effect on the ability to detect the fraud, whereas the professional scepticism does not have the effect on the ability to detect fraud.

 

Keywords: Brainstorming, training, proffesional scepticism, integrity,


[ Abstrak ]

Mendeteksi kecurangan merupakan prioritas utama dalam pekerjaan audit dan di masa mendatang permintaan audit akan sangat bergantung pada kemampuan auditor untuk mendeteksi dan mencegah kecurangan. Penelitian ini bertujuan untuk menguji pengaruh brainstorming dalam memoderasi pengaruh pengalaman, pelatihan, skeptisisme profesional, dan integritas terhadap kemampuan mendeteksi kecurangan, dan pengaruh langsung pengalaman, pelatihan, skeptisisme profesional, dan integritas terhadap kemampuan mendeteksi kecurangan.  Penelitian ini menggunakan pendekatan kuantitatif. Responden dalam penelitian ini adalah aparatur pengawas intern pemerintah di Inspektorat Kabupaten/Kota di Kota Makassar, Kabupaten Tana Toraja dan Kabupaten Toraja Utara. Teknik pengumpulan data menggunakan kuesioner dengan jumlah sampel penelitian sebanyak 120 responden dan dipilih berdasarkan metode purposive sampling. Response rate sebesar 85.8% atau sebanyak 103 kuesioner, dan kuesioner yang dapat diolah sebesar 100% atau 103 kuesioner. Teknik analisis yang digunakan adalah Partial Least Square (PLS). Analisis PLS menunjukkan nilai koefisien determinasi sama dengan 0.731 yang berarti bahwa 73.1% variabel independen dalam penelitian ini mampu menjelaskan variabel dependen, sedangkan sisanya 26.9% dijelaskan oleh variabel lain yang tidak termasuk dalam penelitian ini dan error. Disimpulkan bahwa brainstorming memperkuat pengaruh pengalaman dan integritas terhadap kemampuan mendeteksi kecurangan, namun brainstorming tidak memperkuat atau memperlemah pengaruh pelatihan dan skeptisisme profesional terhadap kemampuan mendeteksi kecurangan. Penelitian ini juga menyimpulkan bahwa pengalaman, pelatihan, dan integritas berpengaruh positif terhadap kemampuan mendeteksi kecurangan, sedangkan skeptisisme profesional tidak berpengaruh terhadap kemampuan mendeteksi kecurangan.

 

Kata kunci: Brainstorming, pelatihan, skeptisisme profesional, integritas