Teknologi Informasi dan Skeptisisme Profesional terhadap Fraud Detection Skills Auditor Internal Pemerintah
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Abstrak
Perkembangan penggunaan teknologi pada pengelolaan keuangan pemerintah dan penggunaan berbagai sistem informasi berbentuk aplikasi menantang keterampilan auditor internal untuk mendeteksi fraud. Teknologi informasi dapat mendukung auditor dalam menerapkan skeptisisme profesional sesuai aturan standar audit sehingga meningkatkan pendeteksian fraud. Penelitian ini bertujuan untuk menguji pengaruh teknologi informasi terhadap fraud detection skills melalui skeptisisme profesional. Responden penelitian ini adalah auditor internal pemerintah daerah di Kota Makassar, Kota Pare pare, Kota Palopo, Kabupaten Sidrap dan Kabupaten Enrekang sebanyak 116 responden. Pengumpulan data dilakukan dengan penyebaran kuisioner kepada responden. Metode analisis menggunakan analisis multivariat dengan structural equations models (SEM). Hasil penelitian membuktikan bahwa teknologi informasi berpengaruh positif terhadap skeptisisme profesional. Skeptisisme profesional berpengaruh positif terhadap fraud detection skills. Teknologi informasi tidak berpengaruh terhadap fraud detection skills tetapi berpengaruh secara tidak langsung melalui skeptisisme profesional. Semakin tinggi persepsi auditor pada kondisi teknologi informasi instansi pemerintah pada dimensi kerahasiaan (confidentiality), integritas (integrity) dan ketersediaan (availability) meningkatkan sikap skeptis sehingga membuat auditor lebih sensitif atau peka terhadap gejala fraud. Sensitifitas auditor pada gejala fraud disebut sebagai fraud detection skills.
Kata Kunci: fraud detection skills; teknologi informasi;skeptisime profesional.
Abstract
The development of the use of technology in government financial management and the use of various information systems in the form of applications challenge the skills of internal auditors to detect fraud. Information technology can support auditors in applying professional skepticism according to audit standard rules, thereby increasing fraud detection. This study aims to examine the effect of information technology on fraud detection skills through professional skepticism. Respondents of this study were internal auditors of local governments in Makassar City, Pare Pare City, Palopo City, Sidrap Regency and Enrekang Regency as many as 116 respondents. Data was collected by distributing questionnaires to respondents. The method of analysis used multivariate analysis with structural equations models (SEM). The results of the study prove that information technology has a positive effect on professional skepticism. Professional skepticism has a positive effect on fraud detection skills. Information technology has no effect on fraud detection skills but has an indirect effect through professional skepticism. The higher the auditor's perception of the information technology conditions of government agencies on the dimensions of confidentiality, integrity and availability, the higher the skepticism that makes the auditor more sensitive or sensitive to fraud symptoms. Auditor sensitivity to symptoms of fraud is referred to as fraud detection skills.
Keywords: fraud detection skills; information technology; professional skepticism
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DOI: https://doi.org/10.37531/yum.v5i2.1639
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