THE EFFECT OF AUDITOR CHARACTERISTICS AND GENDER DIVERSITY ON FRAUD DETECTION

Ika Ferina, Dicky Pratama
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Abstract

Accounting fraud can occur in any company and must be detected to reduce it. This research aims at empirically investigating the effects of auditor characteristics and gender diversity on fraud detection. The population used mining companies listed on the Indonesia Stock Exchange for 2016-2020 with 205 observation data. The data analysis technique used was the Panel Data Regression Model. The results showed that auditor independence and audit report lag had a positive effect, and audit tenure and gender diversity harmed fraud detection. Additionally, auditor rotation, auditor industry specialization, and audit firm size also had not. The auditor’s independence and adequate audit period would allow the auditor to be more effective in fraud detection.
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审计师特征和性别多样性对舞弊检测的影响
会计欺诈可能发生在任何公司,必须发现以减少它。本研究旨在实证研究审计师特征和性别多样性对欺诈检测的影响。人口使用了2016-2020年在印度尼西亚证券交易所上市的矿业公司,有205个观察数据。使用的数据分析技术是面板数据回归模型。结果表明,审计独立性和审计报告滞后对舞弊侦查有正向影响,审计任期和性别多样性对舞弊侦查有不利影响。此外,审计师轮转、审计师行业专业化和审计事务所规模也没有变化。审计师的独立性和充足的审计期将使审计师能够更有效地发现舞弊。
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17
审稿时长
24 weeks
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