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Septiani, D., Zulpahmi, ., & Sumardi, . (2022). The Effect of Professional Skepticism and Gender on the Ability to Detect Fraud by Auditors at the Directorate of Customs and Excise Audit. KnE Social Sciences, 7(12), 11–28. https://doi.org/10.18502/kss.v7i12.11498

https://doi.org/10.18502/kss.v7i12.11498

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authors

  • Dwi Septiani

    Dwi Septiani

    Faculty of Economics and Business, University of Muhammadiyah, Indonesia
  • . Zulpahmi

    . Zulpahmi

    Faculty of Economics and Business, University of Muhammadiyah, Indonesia
  • . Sumardi

    . Sumardi

    Faculty of Economics and Business, University of Muhammadiyah, Indonesia

Published Date

  • Aug 1, 2022

The Effect of Professional Skepticism and Gender on the Ability to Detect Fraud by Auditors at the Directorate of Customs and Excise Audit

KnE Social Sciences / 2nd Virtual Conference on Social Science In Law, Political Issue and Economic Development / Pages 11–28

Abstract

The present study determines and analyzes the effect of professional skepticism and gender on an auditor’s ability to detect fraud. The study sample comprised auditors working at the Directorate of Customs and Excise Audit. Samples were selected through a random sampling technique. A quantitative research was conducted using a questionnaire. Data were analyzed through multiple linear regression analysis using the SPSS software v.25. The results indicated that professional skepticism and the auditors’ gender had a significantly positive effect on the ability to detect fraud. The authors recommend future studies to be conducted using interviews, case studies, and mixed methods and not just a questionnaire.


Keywords: professional skepticism, gender, the ability to detect fraud

References
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