[ABSTRAK Penelitian ini bertujuan untuk mengetahui apakah intentional strategyberupa goal focus dan document expectation mampu meningkatkan kemampuanauditor dalam mendeteksi fraud. Metode yang digunakan dalam penelitian iniadalah studi eksperimental melalui pengujian kasus yang dikerjakan oleh 36responden yang berasal dari Kantor Akuntan Publik yang berdomisili di Jakarta.Desain penelitian adalah desain faktorial 2x2 dengan goal focus dan documentexpectation sebagai variabel independen. Variabel dependen dalam penelitian iniadalah relevant fraud scheme. Hasil penelitian menunjukkan bahwa goal focusmempunyai pengaruh yang signifikan terhadap banyaknya relevant fraud yangdapat dideteksi dan document expectation tidak mempunyai pengaruh terhadaprelevant fraud yang dapat dideteksi. Namun jika goal focus dan documentexpectation dilakukan bersamaan, keduanya dapat mendeteksi relevant fraudlebih banyak. Analisis tambahan dalam penelitian ini juga menyimpulkan bahwatraining dan pengalaman tidak berpengaruh terhadap jumlah relevant fraud yangdapat dideteksi, efektititas program audit dipengaruhi oleh relevant fraudterdeteksi. Berdasarkan keseluruhan hasil penelitian dapat disimpulkan bahwagoal focus dapat membantu meningkatkan kemampuan auditor dalam mendeteksirelevant fraud dan jika document expectation dilakukan pada saat yang bersamaandapat meningkatkan manfaat yang dirasakan oleh auditor. ABSTRACT This study aims to find out whether an intentional strategy in the form ofgoal focus and document expectation is adequate to enhance the ability of auditorson fraud detection. Method used in this study is experimental study by means oftest case undertaken by 36 respondents that come from public accounting firmsthroughout Jakarta. Design used in this study is a factorial design 2 x 2 whereingoal focus and document expectation set as independent variables. Dependentvariable in this study is relevant fraud scheme. The result of this study shows thatgoal focus variable has a significant influence to the amount of detectable relevantfrauds. 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. Supplementaryanalysis given in this study also concluded that training and experience do nothave any influence to the amount of detectable relevant frauds. Effectiveness ofaudit program is affected by the relevant fraud detected. Based on the overallresults of this study, it can be concluded that goal focus can helps to enhance theability of auditors on fraud detection and if document expectation is done at thesame time, it can increases the benefits perceived by the auditors.;This study aims to find out whether an intentional strategy in the form ofgoal focus and document expectation is adequate to enhance the ability of auditorson fraud detection. Method used in this study is experimental study by means oftest case undertaken by 36 respondents that come from public accounting firmsthroughout Jakarta. Design used in this study is a factorial design 2 x 2 whereingoal focus and document expectation set as independent variables. Dependentvariable in this study is relevant fraud scheme. The result of this study shows thatgoal focus variable has a significant influence to the amount of detectable relevantfrauds. 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. Supplementaryanalysis given in this study also concluded that training and experience do nothave any influence to the amount of detectable relevant frauds. Effectiveness ofaudit program is affected by the relevant fraud detected. Based on the overallresults of this study, it can be concluded that goal focus can helps to enhance theability of auditors on fraud detection and if document expectation is done at thesame time, it can increases the benefits perceived by the auditors.;This study aims to find out whether an intentional strategy in the form ofgoal focus and document expectation is adequate to enhance the ability of auditorson fraud detection. Method used in this study is experimental study by means oftest case undertaken by 36 respondents that come from public accounting firmsthroughout Jakarta. Design used in this study is a factorial design 2 x 2 whereingoal focus and document expectation set as independent variables. Dependentvariable in this study is relevant fraud scheme. The result of this study shows thatgoal focus variable has a significant influence to the amount of detectable relevantfrauds. 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. Supplementaryanalysis given in this study also concluded that training and experience do nothave any influence to the amount of detectable relevant frauds. Effectiveness ofaudit program is affected by the relevant fraud detected. Based on the overallresults of this study, it can be concluded that goal focus can helps to enhance theability of auditors on fraud detection and if document expectation is done at thesame time, it can increases the benefits perceived by the auditors., This study aims to find out whether an intentional strategy in the form ofgoal focus and document expectation is adequate to enhance the ability of auditorson fraud detection. Method used in this study is experimental study by means oftest case undertaken by 36 respondents that come from public accounting firmsthroughout Jakarta. Design used in this study is a factorial design 2 x 2 whereingoal focus and document expectation set as independent variables. Dependentvariable in this study is relevant fraud scheme. The result of this study shows thatgoal focus variable has a significant influence to the amount of detectable relevantfrauds. 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. Supplementaryanalysis given in this study also concluded that training and experience do nothave any influence to the amount of detectable relevant frauds. Effectiveness ofaudit program is affected by the relevant fraud detected. Based on the overallresults of this study, it can be concluded that goal focus can helps to enhance theability of auditors on fraud detection and if document expectation is done at thesame time, it can increases the benefits perceived by the auditors.] |