Title:
AN ANALYSIS OF DETERMINANTS FACTORS OF FINANCIAL STATEMENTS FRAUD DETECTION: CASE OF INDONESIA

Authors:
Maya Septiani, Amilin Amilin, Wilda Farah, Zuwesty Eka Putri Hepi Prayudiawan, Indonesia

Abstract:

The objective of the study is to find the empirical evidence about the determinant factors of financial statement fraud detection in Indonesia. The data were gathered using a questionnaires distributed to external auditors who work in public accounting firm in Indonesia. Respondents who participated in this study are: senior auditors, supervisors, managers and partners. The data of the study was analyzed using multiple linear regression analysis methods. The results showed that auditor experience, auditor workload, and CAATs partially had no effect on the financial statement fraud detection. While time budget pressure and auditor gender partially had a positive effect on the financial statement fraud detection.