Fraud Risk Assessment Auditor: Studi Eksperimental Atas Alternatif Model Kecurangan dan Preferensi Risiko

Abstract

Fraud risk assessment merupakan bagian penting dari proses audit dan salah satu tantangan terberat yang dihadapi auditor. Dalam mempertimbangkan fraud risk asssessment, fraud model dan preferensi risiko dapat mempengaruhi keputusan auditor. Penelitian ini menggunakan desain eksperimental 2x2 between-subject dengan total 110 partisipan Auditor KAP Jawa Tengah, dan menghasilkan 60 data siap olah. Partisipan dibentuk menjadi 4 grup dengan perlakuan yang berbeda, terdiri atas fraud diamond model dengan preferensi risiko tinggi dan rendah, dan fraud pentagon model dengan preferensi risiko tinggi dan rendah. Hasil menunjukkan bahwa penggunaan fraud pentagon model akan menghasilkan fraud risk assessment yang lebih konsesrvatif. Kemudian, ketika auditor berani mengambil risiko tinggi, maka fraud risk assessment yang dihasilkan rendah. Selanjutnya, variabel fraud model dan preferensi risiko menunjukkan pengaruh secara signifikan terhadap penentuan fraud risk assessment. Terdapat interaksi antara fraud model dengan preferensi risiko, karena auditor dalam menentukan fraud risk assessment.

Fraud risk assessment is an important part of the audit process and one of the toughest challenges faced by auditors. In considering fraud risk assessment, fraud models and risk preferences can influence auditor’s decisions. This study uses a 2x2 betweensubject experimental design with a total of 110 auditors of public accountant firms in Central Java as participants and produces 60 data ready for processing. Participants were formed into 4 groups with different treatments which the treatments consist of Diamond Fraud model with high and low risk preferences and Pentagon Fraud model with high and low risk preferences. The results show that the use of Pentagon Fraud model will result a more conservative fraud risk assessment. When auditors dare to take high risk action, the resulting fraud risk assessment will be low. In addition, the fraud model and risk preference variables show a significant influence on the performing of fraud risk assessment. There is an interaction between fraud models and auditors’ risk preferences in the performance of fraud risk assessment.