Persepsi Auditor atas Tingkat Efektivitas Red Flags untuk Mendeteksi Kecurangan

Abstract

The research aims to identify auditors perception of red flags effectiveness in fraud detecting and examine the influence of auditor demographic factorssuch as characteristics (gender, job position, auditor tenure), and competence (education, fraud experience, fraud training) on auditor's perception. This research was done in Bali by survey of 84 auditors. By using multiple regression analysis, the result indicates that education, fraud experience, and fraud training have influence on auditor perception. Meanwhile, gender, job position, and auditor tenure do not have influence on auditor perception of red flags effectiveness.

Keywords

• auditor
• kecurangan
• kompetensi
• red flags