THE EFFECT OF TECHNOLOGICAL DEVELOPMENT, COMPLIANCE, ETHICAL JUDGMENT, AND WORKING EXPERIENCE TO AUDITOR CAPABILITY IN DETECTING FRAUD IN THE ERA OF DIGITAL TRANSFORMATION

Arthur, Pierre (2024) THE EFFECT OF TECHNOLOGICAL DEVELOPMENT, COMPLIANCE, ETHICAL JUDGMENT, AND WORKING EXPERIENCE TO AUDITOR CAPABILITY IN DETECTING FRAUD IN THE ERA OF DIGITAL TRANSFORMATION. S1 thesis, UNIVERSITAS ATMA JAYA YOGYAKARTA.

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Abstract

In the era of digital transformation, the landscape of fraud has evolved, presenting new challenges and opportunities for auditors. This study aims to provide whether or not there is an effect of technological development, compliance, ethical judgment, and working experience on the auditor capability to detect fraud. In this research, the data type used is primary data in the form of a questionnaire conducted by distributing questionnaires to auditors around Jakarta, Surabaya, and Yogyakarta Public Accounting Firm. The research questionnaire is based on a commonly used model, the Likert scale. 112 samples were obtained and processed using SPSS version 27. At the end of the process 62 samples need to be removed in order to get the most accurate and relevant data, resulting in only 44 data samples left. The research results showed that Ethical judgment had a positive significant effect on auditor’s capability to detect fraud, working experience had negative significant effect on auditor’s capability to detect fraud, while technological development and compliance had no effect on auditor’s capability to detect fraud.

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