HEURISTICS AND SKEPTICISM: DO RED FLAGS SPEAK LOUDER IN FRAUD DETECTION?
DOI:
https://doi.org/10.29303/akurasi.v8i2.789Kata Kunci:
Kemampuan Mendeteksi kecurangan, Red Flags, Skeptisme, Pertimbangan Auditor, HeuristicsAbstrak
Penelitian ini dilatarbelakangi oleh masih rendahnya efektivitas auditor dalam mendeteksi kecurangan, meskipun berbagai skandal besar telah terjadi. Tujuan penelitian adalah menguji pengaruh heuristik, red flags, dan skeptisisme profesional terhadap kemampuan auditor dalam mendeteksi kecurangan, dengan skeptisisme profesional sebagai variabel moderasi. Metode penelitian menggunakan survei kuantitatif dengan pendekatan cross-sectional terhadap 143 auditor pada Kantor Akuntan Publik di Indonesia, dianalisis dengan PLS-SEM. Hasil penelitian menunjukkan bahwa heuristik, red flags, dan skeptisisme profesional berpengaruh positif terhadap kemampuan mendeteksi kecurangan. Selain itu, skeptisisme profesional memperkuat pengaruh heuristik, namun tidak memoderasi pengaruh red flags. Temuan ini menegaskan pentingnya pelatihan yang menyeimbangkan intuisi dengan pemikiran kritis, serta perlunya regulasi audit yang mendorong penerapan skeptisisme profesional secara konsisten.
Unduhan
Data unduhan belum tersedia.
Referensi
ACCA. (2021). Closing the expectation gap in audit: The role of fraud detection. In: The Association of Chartered Certified Accountants,.
Achmad, F. A., & Galib, S. (2022). Pengaruh red flags, independensi, dan skeptisme profesional terhadap kemampuan auditor dalam mendeteksi fraud: Studi empiris pada KAP di Jakarta Selatan. Jurnal Ilmiah Akuntansi Kesatuan, 10(2), 379-392.
Amin, A. (2019). Red Flag and Auditor Experience Toward Criminal Detection Trough Profesional Skepticism. Jurnal Akuntansi, 23(1), 46. https://doi.org/10.24912/ja.v23i1.459
Barr‐Pulliam, D., Calvin, C. G., Eulerich, M., & Maghakyan, A. (2023). Audit Evidence, Technology, and Judgement: A Review of the Literature in Response to ED‐500. Journal of International Financial Management and Accounting, 35(1), 36-67. https://doi.org/10.1111/jifm.12192
DW. (2022). Spectacular Wirecard Fraud Case Goes to Trial in Germany. Deutsche Welle. https://www.dw.com/en/wirecard-trial-against-fraudulent-fintech-star-kicks-off-in-germany/a-64011129
FRC. (2022). Professional Skepticism: Enhancing Audit Quality. In: Financial Reporting Council.
Fullerton, R., & Durtschi, C. (2004). The effect of professional skepticism on the fraud detection skills of internal auditors. Available at SSRN 617062.
Fung, B. (2022). Detecting Fraudulent Billing Frauds Under the Shell Company Schemes: From the Perspective of Hong Kong Auditors. Sumerianz Journal of Economics and Finance(51), 20-30. https://doi.org/10.47752/sjef.51.20.30
Gigerenzer, G., & Gaissmaier, W. (2011). Heuristic decision making. Annu Rev Psychol, 62, 451-482. https://doi.org/10.1146/annurev-psych-120709-145346
Gracia, G., & Kurnia, R. (2021). The determinant factors affecting auditors’ ability to detect fraud: Empirical study at public accounting firms in Jakarta and Tangerang. Economics, Management and Sustainability, 6(2), 132-145. https://doi.org/10.14254/jems.2021.6-2.10
Grazioli, S., Johnson, P. E., & Jamal, K. (2006). A cognitive approach to fraud detection. Journal of Forensic Accounting, 7(1), 65-88.
Griffith, E. E., Kadous, K., & Young, D. (2015). How Insights from the “New” JDM Research Can Improve Auditor Judgment: Fundamental Research Questions and Methodological Advice [Article]. Auditing: A Journal of Practice & Theory, 35(2), 1-22. https://doi.org/10.2308/ajpt-51347
Hair, J. F., Sarstedt, M., Ringle, C. M., & Gudergan, S. P. (2022). Advanced issues in partial least squares structural equation modeling. saGe publications.
Hastie, R. (2001). Problems for judgment and decision making. Annual Review of Psychology, 52(1), 653-683.
Heider, F. (1958). The psychology of interpersonal relations. John Wiley & Sons Inc. https://doi.org/10.1037/10628-000
Henrizi, P., Himmelsbach, D., & Hunziker, S. (2021). Anchoring and adjustment effects on audit judgments: experimental evidence from Switzerland. Journal of Applied Accounting Research, 22(4), 598-621. https://doi.org/10.1108/JAAR-01-2020-0011
Hurtt, R. K. (2010). Development of a scale to measure professional skepticism. Auditing: A Journal of Practice & Theory, 29(1), 149-171.
IFAC. (2022). Elevating Professional Skepticism in Developing Economies. In. New York: International Federation of Accountants.
Johnson, P. E., Grazioli, S., Jamal, K., & Berryman, R. G. (2010). Detecting deception: adversarial problem solving in a low base‐rate world. Cognitive Science, 25(3), 355-392. https://doi.org/10.1207/s15516709cog2503_2
Juanaristo, R. K. E., Putri, I. D., Sujana, I., & Ardiana, P. A. (2024). Red Flags, Competence, Time Budget Pressure and Audit Risk: Effect on Auditor’s Ability to Detect Fraud. Journal of Economics, Finance And Management Studies. https://doi.org/10.47191/jefms/v7-i8-15
Kang, M., & Park, M. J. (2019). Employees’ judgment and decision making in the banking industry [Article]. INTERNATIONAL JOURNAL OF BANK MARKETING, 37(1), 382-400. https://doi.org/10.1108/ijbm-04-2018-0111
Kenyon, W., & Tilton, P. D. (2012). Potential red flags and fraud detection techniques. A guide to forensic accounting investigation, 231-269.
Krambia‐Kapardis, M. (2002). A fraud detection model: A must for auditors. Journal of Financial Regulation and Compliance, 10(3), 266-278.
Munteanu, V., Zuca, M.-R., Horaicu, A., Florea, L.-A., Poenaru, C.-E., & Anghel, G. (2024). Auditing the Risk of Financial Fraud Using the Red Flags Technique. Applied Sciences, 14(2), 757. https://doi.org/10.3390/app14020757
Nelson, M., & Tan, H. T. (2005). Judgment and decision making research in auditing: A task, person, and interpersonal interaction perspective. Auditing: A Journal of Practice & Theory, 24(s-1), 41-71.
OJK. (2023). Siaran Pers: OJK Beri Sanksi untuk AP dan KAP Terkait Wanaartha Life di Tengah Penanganan Likuidasi https://ojk.go.id/id/berita-dan-kegiatan/siaran-pers/Pages/OJK-Beri-Sanksi-untuk-AP-dan-KAP-Terkait-Wanaartha-Life-di-Tengah-Penanganan-Likuidasi.aspx
PCAOB. (2017). Staff Audit Practice Alert No. 15: Matters Related to Fraud. In: Public Company Accounting Oversight Board. Washington, DC.
Piserah, M., Sutjipto, V. F., Firmansyah, A., & Trisnawati, E. (2022). Perilaku Fraud Detection Pada Auditor: Professional Skepticism, Whistleblowing, Integritas, Time Pressure. Jurnal Ilmiah Akuntansi Kesatuan, 10(1), 17-28.
Pramuki, N. M. W. A., Pratiwi, K. A., Purwaningrat, P. A., & Mahayasa, I. G. A. (2020). The Role of Professional Auditor Skepticism and Red Flag Understanding in Assessing Risk of Fraud: An Experimental Study.
Rustiarini, N. W., & Novitasari, N. L. G. (2014). Persepsi Auditor Atas Tingkat Efektivitas Red Flags Untuk Mendeteksi Kecurangan. Jurnal Akuntansi Multiparadigma, 5(3). https://doi.org/10.18202/jamal.2014.12.5025
Sampepolan, F. L., Herawaty, V., & Caeshara, M. (2023). The Influence of Individual Auditor Factors on the Auditor's Ability to Detect Fraud with Whistleblowing as a Moderating Variable. Journal of World Science. https://doi.org/10.58344/jws.v2i9.430
Sandhu, N. (2016). Behavioural Red Flags of Fraud— A Qualitative Assessment. Journal of Human Values, 22(3), 221-237. https://doi.org/10.1177/0971685816650579
Sandhu, N. (2019). Behavioural Red Flags of Fraud: An Ex Post Assessment of Types and Frequencies. Global Business Review, 21(2), 507-525. https://doi.org/10.1177/0972150919850410
Sandhu, N. (2020). Behavioral Red Flags of Fraud: A Gender-Based <i>ex Post</I> Analysis. Journal of Financial Crime, 27(4), 1307-1322. https://doi.org/10.1108/jfc-04-2020-0048
Saputra, D., Abrar, A., & Rinaldy, R. A. (2024). THE INFLUENCE OF COMPUTER-ASSISTED AUDIT TECHNIQUES (CAAT) ON THE USE OF HEURISTIC METHODS BY AUDITORS. Management Studies and Entrepreneurship Journal (MSEJ), 5(2), 6673-6686.
Saputra, D., Nawas, A., & Rinaldy, R. A. (2024). The Influence of Heuristic and Computer-Assisted Audit Techniques (CAAT) on Fraud Detection with Experience as a Mediating. Asia Proceedings of Social Sciences, 12(1), 1-4. https://doi.org/10.31580/mn6f6d29
Sara, M. (2023). Berbagai Kasus "Fraud" Membahayakan Ekonomi Indonesia. Kompas. https://money.kompas.com/read/2023/04/10/140841526/berbagai-kasus-fraud-membahayakan-ekonomi-indonesia?page=all
Shang, Y., Wang, K., Tian, Y., Zhou, Y., Ma, B., & Liu, S. (2023). Theoretical Basis and Occurrence of Internet Fraud Victimisation: Based on Two Systems in Decision-Making and Reasoning. Frontiers in Psychology, 14. https://doi.org/10.3389/fpsyg.2023.1087463
Shanteau, J. (1989). Cognitive heuristics and biases in behavioral auditing: Review, comments and observations. Accounting, Organizations and Society, 14(1-2), 165-177. https://doi.org/10.1016/0361-3682(89)90040-8
Silva, L. V. M. L. d., & Carraro, N. C. (2023). The Use of Red Flags in Financial Fraud Prevention. https://doi.org/10.56238/seveniiimulti2023-009
Tversky, & Kahneman. (1974). Judgment under Uncertainty: Heuristics and Biases. Science, 185(4157), 1124-1131. https://doi.org/10.1126/science.185.4157.1124
White, J. (2024). The FRC takes the final decision on KPMG's Carillion audit failure. Sharecast. https://www.sharecast.com/news/news-and-announcements/frc-makes-final-decisions-in-kpmgs-carillion-audit-failures--16754099.html
Yalcin, K. C., Tatoglu, E., & Zaim, S. (2016). Developing an instrument for measuring the effects of heuristics on investment decisions. Kybernetes, 45(7), 1052-1071. https://doi.org/10.1108/K-05-2015-0130
Achmad, F. A., & Galib, S. (2022). Pengaruh red flags, independensi, dan skeptisme profesional terhadap kemampuan auditor dalam mendeteksi fraud: Studi empiris pada KAP di Jakarta Selatan. Jurnal Ilmiah Akuntansi Kesatuan, 10(2), 379-392.
Amin, A. (2019). Red Flag and Auditor Experience Toward Criminal Detection Trough Profesional Skepticism. Jurnal Akuntansi, 23(1), 46. https://doi.org/10.24912/ja.v23i1.459
Barr‐Pulliam, D., Calvin, C. G., Eulerich, M., & Maghakyan, A. (2023). Audit Evidence, Technology, and Judgement: A Review of the Literature in Response to ED‐500. Journal of International Financial Management and Accounting, 35(1), 36-67. https://doi.org/10.1111/jifm.12192
DW. (2022). Spectacular Wirecard Fraud Case Goes to Trial in Germany. Deutsche Welle. https://www.dw.com/en/wirecard-trial-against-fraudulent-fintech-star-kicks-off-in-germany/a-64011129
FRC. (2022). Professional Skepticism: Enhancing Audit Quality. In: Financial Reporting Council.
Fullerton, R., & Durtschi, C. (2004). The effect of professional skepticism on the fraud detection skills of internal auditors. Available at SSRN 617062.
Fung, B. (2022). Detecting Fraudulent Billing Frauds Under the Shell Company Schemes: From the Perspective of Hong Kong Auditors. Sumerianz Journal of Economics and Finance(51), 20-30. https://doi.org/10.47752/sjef.51.20.30
Gigerenzer, G., & Gaissmaier, W. (2011). Heuristic decision making. Annu Rev Psychol, 62, 451-482. https://doi.org/10.1146/annurev-psych-120709-145346
Gracia, G., & Kurnia, R. (2021). The determinant factors affecting auditors’ ability to detect fraud: Empirical study at public accounting firms in Jakarta and Tangerang. Economics, Management and Sustainability, 6(2), 132-145. https://doi.org/10.14254/jems.2021.6-2.10
Grazioli, S., Johnson, P. E., & Jamal, K. (2006). A cognitive approach to fraud detection. Journal of Forensic Accounting, 7(1), 65-88.
Griffith, E. E., Kadous, K., & Young, D. (2015). How Insights from the “New” JDM Research Can Improve Auditor Judgment: Fundamental Research Questions and Methodological Advice [Article]. Auditing: A Journal of Practice & Theory, 35(2), 1-22. https://doi.org/10.2308/ajpt-51347
Hair, J. F., Sarstedt, M., Ringle, C. M., & Gudergan, S. P. (2022). Advanced issues in partial least squares structural equation modeling. saGe publications.
Hastie, R. (2001). Problems for judgment and decision making. Annual Review of Psychology, 52(1), 653-683.
Heider, F. (1958). The psychology of interpersonal relations. John Wiley & Sons Inc. https://doi.org/10.1037/10628-000
Henrizi, P., Himmelsbach, D., & Hunziker, S. (2021). Anchoring and adjustment effects on audit judgments: experimental evidence from Switzerland. Journal of Applied Accounting Research, 22(4), 598-621. https://doi.org/10.1108/JAAR-01-2020-0011
Hurtt, R. K. (2010). Development of a scale to measure professional skepticism. Auditing: A Journal of Practice & Theory, 29(1), 149-171.
IFAC. (2022). Elevating Professional Skepticism in Developing Economies. In. New York: International Federation of Accountants.
Johnson, P. E., Grazioli, S., Jamal, K., & Berryman, R. G. (2010). Detecting deception: adversarial problem solving in a low base‐rate world. Cognitive Science, 25(3), 355-392. https://doi.org/10.1207/s15516709cog2503_2
Juanaristo, R. K. E., Putri, I. D., Sujana, I., & Ardiana, P. A. (2024). Red Flags, Competence, Time Budget Pressure and Audit Risk: Effect on Auditor’s Ability to Detect Fraud. Journal of Economics, Finance And Management Studies. https://doi.org/10.47191/jefms/v7-i8-15
Kang, M., & Park, M. J. (2019). Employees’ judgment and decision making in the banking industry [Article]. INTERNATIONAL JOURNAL OF BANK MARKETING, 37(1), 382-400. https://doi.org/10.1108/ijbm-04-2018-0111
Kenyon, W., & Tilton, P. D. (2012). Potential red flags and fraud detection techniques. A guide to forensic accounting investigation, 231-269.
Krambia‐Kapardis, M. (2002). A fraud detection model: A must for auditors. Journal of Financial Regulation and Compliance, 10(3), 266-278.
Munteanu, V., Zuca, M.-R., Horaicu, A., Florea, L.-A., Poenaru, C.-E., & Anghel, G. (2024). Auditing the Risk of Financial Fraud Using the Red Flags Technique. Applied Sciences, 14(2), 757. https://doi.org/10.3390/app14020757
Nelson, M., & Tan, H. T. (2005). Judgment and decision making research in auditing: A task, person, and interpersonal interaction perspective. Auditing: A Journal of Practice & Theory, 24(s-1), 41-71.
OJK. (2023). Siaran Pers: OJK Beri Sanksi untuk AP dan KAP Terkait Wanaartha Life di Tengah Penanganan Likuidasi https://ojk.go.id/id/berita-dan-kegiatan/siaran-pers/Pages/OJK-Beri-Sanksi-untuk-AP-dan-KAP-Terkait-Wanaartha-Life-di-Tengah-Penanganan-Likuidasi.aspx
PCAOB. (2017). Staff Audit Practice Alert No. 15: Matters Related to Fraud. In: Public Company Accounting Oversight Board. Washington, DC.
Piserah, M., Sutjipto, V. F., Firmansyah, A., & Trisnawati, E. (2022). Perilaku Fraud Detection Pada Auditor: Professional Skepticism, Whistleblowing, Integritas, Time Pressure. Jurnal Ilmiah Akuntansi Kesatuan, 10(1), 17-28.
Pramuki, N. M. W. A., Pratiwi, K. A., Purwaningrat, P. A., & Mahayasa, I. G. A. (2020). The Role of Professional Auditor Skepticism and Red Flag Understanding in Assessing Risk of Fraud: An Experimental Study.
Rustiarini, N. W., & Novitasari, N. L. G. (2014). Persepsi Auditor Atas Tingkat Efektivitas Red Flags Untuk Mendeteksi Kecurangan. Jurnal Akuntansi Multiparadigma, 5(3). https://doi.org/10.18202/jamal.2014.12.5025
Sampepolan, F. L., Herawaty, V., & Caeshara, M. (2023). The Influence of Individual Auditor Factors on the Auditor's Ability to Detect Fraud with Whistleblowing as a Moderating Variable. Journal of World Science. https://doi.org/10.58344/jws.v2i9.430
Sandhu, N. (2016). Behavioural Red Flags of Fraud— A Qualitative Assessment. Journal of Human Values, 22(3), 221-237. https://doi.org/10.1177/0971685816650579
Sandhu, N. (2019). Behavioural Red Flags of Fraud: An Ex Post Assessment of Types and Frequencies. Global Business Review, 21(2), 507-525. https://doi.org/10.1177/0972150919850410
Sandhu, N. (2020). Behavioral Red Flags of Fraud: A Gender-Based <i>ex Post</I> Analysis. Journal of Financial Crime, 27(4), 1307-1322. https://doi.org/10.1108/jfc-04-2020-0048
Saputra, D., Abrar, A., & Rinaldy, R. A. (2024). THE INFLUENCE OF COMPUTER-ASSISTED AUDIT TECHNIQUES (CAAT) ON THE USE OF HEURISTIC METHODS BY AUDITORS. Management Studies and Entrepreneurship Journal (MSEJ), 5(2), 6673-6686.
Saputra, D., Nawas, A., & Rinaldy, R. A. (2024). The Influence of Heuristic and Computer-Assisted Audit Techniques (CAAT) on Fraud Detection with Experience as a Mediating. Asia Proceedings of Social Sciences, 12(1), 1-4. https://doi.org/10.31580/mn6f6d29
Sara, M. (2023). Berbagai Kasus "Fraud" Membahayakan Ekonomi Indonesia. Kompas. https://money.kompas.com/read/2023/04/10/140841526/berbagai-kasus-fraud-membahayakan-ekonomi-indonesia?page=all
Shang, Y., Wang, K., Tian, Y., Zhou, Y., Ma, B., & Liu, S. (2023). Theoretical Basis and Occurrence of Internet Fraud Victimisation: Based on Two Systems in Decision-Making and Reasoning. Frontiers in Psychology, 14. https://doi.org/10.3389/fpsyg.2023.1087463
Shanteau, J. (1989). Cognitive heuristics and biases in behavioral auditing: Review, comments and observations. Accounting, Organizations and Society, 14(1-2), 165-177. https://doi.org/10.1016/0361-3682(89)90040-8
Silva, L. V. M. L. d., & Carraro, N. C. (2023). The Use of Red Flags in Financial Fraud Prevention. https://doi.org/10.56238/seveniiimulti2023-009
Tversky, & Kahneman. (1974). Judgment under Uncertainty: Heuristics and Biases. Science, 185(4157), 1124-1131. https://doi.org/10.1126/science.185.4157.1124
White, J. (2024). The FRC takes the final decision on KPMG's Carillion audit failure. Sharecast. https://www.sharecast.com/news/news-and-announcements/frc-makes-final-decisions-in-kpmgs-carillion-audit-failures--16754099.html
Yalcin, K. C., Tatoglu, E., & Zaim, S. (2016). Developing an instrument for measuring the effects of heuristics on investment decisions. Kybernetes, 45(7), 1052-1071. https://doi.org/10.1108/K-05-2015-0130
Unduhan
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2025-12-23
Cara Mengutip
Saputra, D., Abrar, A., Nawanir, G., Sinaga, F. I., & pangestu, G. gestri. (2025). HEURISTICS AND SKEPTICISM: DO RED FLAGS SPEAK LOUDER IN FRAUD DETECTION?. Akurasi : Jurnal Studi Akuntansi Dan Keuangan, 8(2), 331–350. https://doi.org/10.29303/akurasi.v8i2.789
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Hak Cipta (c) 2025 Dian Saputra, Abrar Abrar, Gusman Nawanir, Ferdinand IP Sinaga, Galih gestri pangestu
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