THE EFFECT OF AUDITOR CHARACTERISTICS AND GENDER DIVERSITY ON FRAUD DETECTION

Ika Sasti, Ferina and PRATAMA, DICKY (2023) THE EFFECT OF AUDITOR CHARACTERISTICS AND GENDER DIVERSITY ON FRAUD DETECTION. https://journal.unpas.ac.id/index.php/jrak/index. ISSN 20885091

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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.

Item Type:	Article
Uncontrolled Keywords:	auditor characteristics; gender diversity; financial statement fraud; fraud detection; internal audit
Subjects:	H Social Sciences > HB Economic Theory > HB1-3840 Economic theory. Demography H Social Sciences > HC Economic History and Conditions > HC10-1085 Economic history and conditions
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	M.Si Ika Sasti Ferina
Date Deposited:	30 Aug 2024 11:36
Last Modified:	30 Aug 2024 11:36
URI:	http://repository.unsri.ac.id/id/eprint/156335

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