The Influence of Audit Knowledge and Experience on the Detection of Regional Loss Findings
DOI:
https://doi.org/10.38035/dar.v1i1.248Keywords:
Audit Knowledge, Audit Experience, Regional Loss FindingsAbstract
This study aims to obtain information and analyze the effect of audit knowledge and experience on the detection of regional loss findings. This research was conducted at the Regional Inspectorate of Sijunjung Regency. The sampling method used the personally administered questionnaires technique. The test used is multiple regression. The results of the study show that audit knowledge and experience have an effect on the detection of regional loss findings. Based on the results of multiple linear regression tests, it was found that the most dominant variable was audit knowledge.
References
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Salsabila, Ainia & Hepi Prayudiawan. 2011, The Effect of Accountability, Audit Knowledge and Gender on the Quality of Internal Auditor Work (Empirical Study of the Regional Inspectorate of DKI Jakarta Province) , Journal of Accounting Studies & Research Vol.4 No.1 July Pages 155-177
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Suhendra, Gusti Eka. 2014. The Effect of Experience, Knowledge, and Professional Skepticism of Auditors on Regional Loss Detection . Thesis (unpublished) Accounting Department, Faculty of Economics and Business, Syarif Hidayatullah State Islamic University, Jakarta.
Public Accountant Professional Standards. March 31, 2011. Jakarta: Salemba Empat Publishers.
Sugiyono. 2013. Business Research Methods. Bandung. Alphabet.
Suraida, Ida, 2013. The Influence of Ethics, Competence, Audit Experience and Audit Risk on Auditor Professional Skepticism and Accuracy of Public Accountant Opinion , Journal of Accounting Vol. 7 No.3, November 2005 : 186-202.
Tjiptono, Fandy and Gregory Chandra, 2012, Strategic Marketing. Yogyakarta, Publisher: Andi.
Tuanakotta, Theodorus M. 2013. ISA (International Standards on Auditing) Based Audit. Jakarta: Salemba Empat.
Law Number 1 of 2004 concerning the State Treasury. Article 1 number 22.
Wardhani Fatima Nurita. 2014. The Effect of Auditor Expertise Components in Detecting Fraud (Empirical Study on External Auditors in Semarang) . Diponegoro University. Semarang.
Arens, Alvin A. Randal J. Elder, and Beasley Mark S. 2012. Auditing and Assurance Services -An Integrated Approach . Twelfth Edition. Prentice Hall.
Aulia, Muhammad Yusuf. 2013. "The Influence of Experience, Independence and Professional Skepticism of Auditors on Fraud Detection". Thesis (unpublished). Department of Audit Accounting, Faculty of Economics and Business, Syarif Hidayatullah State Islamic University. Jakarta
Bastian, Indra. 2007. Public Sector Accounting System . Jakarta. Salemba Four.
Batubara, Rizal Iskandar, 2008. Analysis of the Influence of Educational Background, Professional Skills, Continuing Education, and Examiner Independence on the Quality of Examination Results (Empirical Study at Bawasko Medan). Thesis. North Sumatra: Accounting Science, Postgraduate, University of North Sumatra.
Darmawan, Nyoman Ari Surya 2014. The Effect of Examiner's Education Level and Experience on the Quality of Examination Results (Empirical Studies at the Inspectorate Offices of Klungkung and Karangasem Regencies) , Scientific Journal of Accounting and Humanika JINAH Vol.4 No..1
Effendy, Muh. Taufik. 2010. The Influence of Competence, Independence, and Motivation on Audit Quality of Inspectorate Officials in Regional Financial Supervision (Empirical Study on Gorontalo City Government) Thesis of Accounting Science, Diponegoro University, Semarang.
Emawan, IB Puja, I Kadeks .
Ghozali, Imam. 2012. Application of Multivariate Analysis with the SPSS program , Diponegoro University Publishing Agency, Semarang.
Gusheruddin, Roni (2014). The Influence of Experience, Audit Risk and Audit Knowledge on the Detection of Findings of Regional Financial Losses (Empirical Study of Government Auditors in West Sumatra) . Department of Accounting, Faculty of Economics, Bung Hatta University. Padang.
Gusti I Agung Rai. 2010. Performance Audit in the Public Sector: Concepts, Practices, and Case Studies . Salemba Empat: Jakarta.
Harhinto, Teguh. 2004 . The Influence of Expertise and Independence on Audit Quality of Empirical Studies at KAPs in East Java. Semarang . Maksi's thesis. Diponegoro University.
Haryanti, Sri Caecelia. The Influence of Auditor Experience and Expertise on the Knowledge Structure of Auditor Errors , Scientific Journal of Economic and Business Dynamics Vol. 1, No. 1, University of August 17, 1945, 2013.
Kieso Weygandt Warfield. 2013. Intermediate Accounting Fifteenth Edition Prentice Hall ,
Kushasyandita, 2012. The Influence of Experience, Expertise, Audit Situation, Ethics, and Gender on the Accuracy of Giving Auditor Opinions Through Auditor Professional Skepticism (Case Study at Kap Big Four in Jakarta). Diponegoro University
Libby, R. 1995. The role of knowledge and memory in audit judgment . In RHAshton and AH Ashton (Eds.), Judgment and Decision Making Research in Accounting and Auditing. New York: Cambridge.
Marbun, Meinar Elizabeth. (2016). The Influence of Gender and Auditor Perceptions of Audit Experience and Audit Knowledge on Auditor's Ability to Detect Fraud Through Professional Skepticism (Study of District/City Inspectorates in Bengkulu Province) . Thesis. Department of Accounting, Faculty of Economics, Andalas University.
Mardiasmo. 2011. Public Sector Audit . Jakarta: Salemba Empat.
Masrizal. 2010. The Effect of Audit Experience and Knowledge on the Detection of Regional Loss Findings (Study on the Aceh Inspectorate Auditor). Journal of Accounting Studies & Research Vol.3 No.2 July 2010.
Mayangsari, Sekar (2003). The Effects of Expertise and Independence on Audit Opinions: a quasi-experiment . Journal of Indonesian Accounting Research . Vol. 6 No. 1 (January).
Mulyadi, 2010. Auditing. Volume 1, Issue 6. Jakarta. Salemba Four. Mulyono, Agus, 2009. Analysis of Competency Factors of the Inspectorate Apparatus and Their Influence on the Performance of the Inspectorate of Deli Serdang Regency . thesis . North Sumatra: Accounting Science, Postgraduate, University of North Sumatra.
Noviyanti, Suzy. 2008, Professional Skepticism of Auditors in Detecting Fraud , Indonesian Journal of Accounting and Finance Volume 5, Number 1, Satya Wacana Christian University. Salatiga.
Regulation of the Minister of Home Affairs Number 5 of 1997 concerning the Treasury and Claims for Compensation for Regional Finances and Goods.
Regulation of the Minister of Home Affairs Number 9 of 1996 concerning Procedures for Settlement of State Losses in the ranks of the Ministry of Home Affairs.
Regulation of the Minister of Home Affairs Number 64 of 2007 concerning Procedures for Settlement of State Losses in the ranks of the Ministry of Home Affairs.
Regulation of the State Minister for Administrative Reform Number 5 of 2008 concerning Standards for Auditing Government Internal Supervisory Apparatuses
Rahayu, Siti Kurnia & Suhayati. Ely. 2012. Auditing Basic Concepts and Guidelines for Examination of Public Accountants. Yogyakarta: Science Graha.
Salsabila, Ainia & Hepi Prayudiawan. 2011, The Effect of Accountability, Audit Knowledge and Gender on the Quality of Internal Auditor Work (Empirical Study of the Regional Inspectorate of DKI Jakarta Province) , Journal of Accounting Studies & Research Vol.4 No.1 July Pages 155-177
Samsi, Nur, Akhmad Ridwan and Bambang Suryono. 2013. Effect of Work Experience, Independence and Competence on Quality examination results: Auditor Ethics as a Moderating Variable . Journal of Accounting Science and Research. Vol. 1 No.2 March 2013.
Sedarmayanti . 2011, Good Governance and Good Corporate Governance, Mandar Maju.
Suhendra, Gusti Eka. 2014. The Effect of Experience, Knowledge, and Professional Skepticism of Auditors on Regional Loss Detection . Thesis (unpublished) Accounting Department, Faculty of Economics and Business, Syarif Hidayatullah State Islamic University, Jakarta.
Public Accountant Professional Standards. March 31, 2011. Jakarta: Salemba Empat Publishers.
Sugiyono. 2013. Business Research Methods. Bandung. Alphabet.
Suraida, Ida, 2013. The Influence of Ethics, Competence, Audit Experience and Audit Risk on Auditor Professional Skepticism and Accuracy of Public Accountant Opinion , Journal of Accounting Vol. 7 No.3, November 2005 : 186-202.
Tjiptono, Fandy and Gregory Chandra, 2012, Strategic Marketing. Yogyakarta, Publisher: Andi.
Tuanakotta, Theodorus M. 2013. ISA (International Standards on Auditing) Based Audit. Jakarta: Salemba Empat.
Law Number 1 of 2004 concerning the State Treasury. Article 1 number 22.
Wardhani Fatima Nurita. 2014. The Effect of Auditor Expertise Components in Detecting Fraud (Empirical Study on External Auditors in Semarang) . Diponegoro University. Semarang.
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Published
2023-08-02
How to Cite
Mahaputra, M. R. ., & Mahaputra, M. R. . (2023). The Influence of Audit Knowledge and Experience on the Detection of Regional Loss Findings. Dinasti Accounting Review, 1(1), 15–23. https://doi.org/10.38035/dar.v1i1.248
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