Accountant's Perception on Fraud Detection in Financial Statement Reporting Using Fraud Triangle Analysis

[摘要] This study discusses the perceptions of accountants in considering the existence of fraud (fraud) in the financial reporting. Indonesian Institute of Accountants (IAI) through Statement on Auditing Standards (PSA) No. 70 require an external accountant in Indonesia to consider fraud during the process of auditing the financial statements. For this purpose, IAI adopted a Statement on Auditing Standard 99 (SAS 99). This study aims to (1) test if indications of fraud SAS 99 which refers to the concept of fraud triangle can be used for the detection of fraudulent financial reporting in Indonesia, (2) to test whether demographic factors such as: experience, credentials, educational background, gender, and training experience affect perceptions of accountants difference in using indications of fraud to detect fraudulent financial reporting. The population in this study was all external accountants who work in public accounting firms, internal accountants who work in the enterprise, government accountants who work in the Audit Board and accounting educators at several universities steeper in Pekanbaru. The sampling technique is using a convenience sampling. Researchers used a questionnaire as an instrument to collect data. To achieve the objectives of the study, to examine how perceptions of accountants on tendency detection of indications of fraud in financial reporting, this research then used a questionnaire which refers to the SAS 99 by referring to the concept of fraud triangle analysis. The result showed that components of Fraud Triangle analysis, Pressure and Opportunity variable have an effect on Redflag, while Rationalization variable has no effect on Redflag.

[发布机构] Universitas Lancang Kuning, Pekanbaru; 28265, Indonesia^1

[效力级别] 经济学 [学科分类] 工业工程学

[关键词] and accountants;Demographic factors;Financial statements;Fraud;Fraudulent financial reporting;opportunity;Rationalization;Training experiences