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ABSTRAKPenelitian ini bertujuan untuk mengetahui apakah intentional strategy
berupa goal focus dan document expectation mampu meningkatkan kemampuan
auditor dalam mendeteksi fraud. Metode yang digunakan dalam penelitian ini
adalah studi eksperimental melalui pengujian kasus yang dikerjakan oleh 36
responden yang berasal dari Kantor Akuntan Publik yang berdomisili di Jakarta.
Desain penelitian adalah desain faktorial 2x2 dengan goal focus dan document
expectation sebagai variabel independen. Variabel dependen dalam penelitian ini
adalah relevant fraud scheme. Hasil penelitian menunjukkan bahwa goal focus
mempunyai pengaruh yang signifikan terhadap banyaknya relevant fraud yang
dapat dideteksi dan document expectation tidak mempunyai pengaruh terhadap
relevant fraud yang dapat dideteksi. Namun jika goal focus dan document
expectation dilakukan bersamaan, keduanya dapat mendeteksi relevant fraud
lebih banyak. Analisis tambahan dalam penelitian ini juga menyimpulkan bahwa
training dan pengalaman tidak berpengaruh terhadap jumlah relevant fraud yang
dapat dideteksi, efektititas program audit dipengaruhi oleh relevant fraud
terdeteksi. Berdasarkan keseluruhan hasil penelitian dapat disimpulkan bahwa
goal focus dapat membantu meningkatkan kemampuan auditor dalam mendeteksi
relevant fraud dan jika document expectation dilakukan pada saat yang bersamaan
dapat meningkatkan manfaat yang dirasakan oleh auditor.
ABSTRACTThis study aims to find out whether an intentional strategy in the form of
goal focus and document expectation is adequate to enhance the ability of auditors
on fraud detection. Method used in this study is experimental study by means of
test case undertaken by 36 respondents that come from public accounting firms
throughout Jakarta. Design used in this study is a factorial design 2 x 2 wherein
goal focus and document expectation set as independent variables. Dependent
variable in this study is relevant fraud scheme. The result of this study shows that
goal focus variable has a significant influence to the amount of detectable relevant
frauds. Conversely, document expectation variable has no influence to it.
However, if both goal focus and document expectation are done simultaneously,
they can be used to detect greater amount of relevant frauds. Supplementary
analysis given in this study also concluded that training and experience do not
have any influence to the amount of detectable relevant frauds. Effectiveness of
audit program is affected by the relevant fraud detected. Based on the overall
results of this study, it can be concluded that goal focus can helps to enhance the
ability of auditors on fraud detection and if document expectation is done at the
same time, it can increases the benefits perceived by the auditors.;This study aims to find out whether an intentional strategy in the form of
goal focus and document expectation is adequate to enhance the ability of auditors
on fraud detection. Method used in this study is experimental study by means of
test case undertaken by 36 respondents that come from public accounting firms
throughout Jakarta. Design used in this study is a factorial design 2 x 2 wherein
goal focus and document expectation set as independent variables. Dependent
variable in this study is relevant fraud scheme. The result of this study shows that
goal focus variable has a significant influence to the amount of detectable relevant
frauds. Conversely, document expectation variable has no influence to it.
However, if both goal focus and document expectation are done simultaneously,
they can be used to detect greater amount of relevant frauds. Supplementary
analysis given in this study also concluded that training and experience do not
have any influence to the amount of detectable relevant frauds. Effectiveness of
audit program is affected by the relevant fraud detected. Based on the overall
results of this study, it can be concluded that goal focus can helps to enhance the
ability of auditors on fraud detection and if document expectation is done at the
same time, it can increases the benefits perceived by the auditors.;This study aims to find out whether an intentional strategy in the form of
goal focus and document expectation is adequate to enhance the ability of auditors
on fraud detection. Method used in this study is experimental study by means of
test case undertaken by 36 respondents that come from public accounting firms
throughout Jakarta. Design used in this study is a factorial design 2 x 2 wherein
goal focus and document expectation set as independent variables. Dependent
variable in this study is relevant fraud scheme. The result of this study shows that
goal focus variable has a significant influence to the amount of detectable relevant
frauds. Conversely, document expectation variable has no influence to it.
However, if both goal focus and document expectation are done simultaneously,
they can be used to detect greater amount of relevant frauds. Supplementary
analysis given in this study also concluded that training and experience do not
have any influence to the amount of detectable relevant frauds. Effectiveness of
audit program is affected by the relevant fraud detected. Based on the overall
results of this study, it can be concluded that goal focus can helps to enhance the
ability of auditors on fraud detection and if document expectation is done at the
same time, it can increases the benefits perceived by the auditors., This study aims to find out whether an intentional strategy in the form of
goal focus and document expectation is adequate to enhance the ability of auditors
on fraud detection. Method used in this study is experimental study by means of
test case undertaken by 36 respondents that come from public accounting firms
throughout Jakarta. Design used in this study is a factorial design 2 x 2 wherein
goal focus and document expectation set as independent variables. Dependent
variable in this study is relevant fraud scheme. The result of this study shows that
goal focus variable has a significant influence to the amount of detectable relevant
frauds. Conversely, document expectation variable has no influence to it.
However, if both goal focus and document expectation are done simultaneously,
they can be used to detect greater amount of relevant frauds. Supplementary
analysis given in this study also concluded that training and experience do not
have any influence to the amount of detectable relevant frauds. Effectiveness of
audit program is affected by the relevant fraud detected. Based on the overall
results of this study, it can be concluded that goal focus can helps to enhance the
ability of auditors on fraud detection and if document expectation is done at the
same time, it can increases the benefits perceived by the auditors.]
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