THE INFLUENCE OF AUDIT PROCEDURES AND AUDITORS’ EXPERIENCE ON AUDITORS’ RESPONSIBILITY IN DETECTING FRAUD WITH JAVANESE CULTURE AS A MODERATING FACTOR

Abstract

This study aims to determine the influence of audit procedures and auditors’ experience on auditors’ responsibility in detecting fraud, and to examine whether Javanese culture moderates the influence of audit procedures and auditors’ experience on their responsibility in detecting fraud. The samples in this study are 35 respondents and the questionnaires were distributed to employees working in 8 Public Accounting Firms (KAP) in Semarang. All questions were measured using Likert scale with 4 rank answers from strongly disagree to strongly agree. The data were processed using SPSS 22. Data analysis method used is quantitative analysis using validity test, reliability test, normality test, classic assumption test, multiple linear regression analysis test and moderating test. The results of this study showed that the variables audit procedures and auditors’ experience has a significant influence on the auditors’ responsibility in detecting fraud, and the variable Javanese Culture is found to moderate the influence of audit procedures and auditors’ experience on the responsibilities of auditors who are working in public accounting firms (KAP) in Semarang regarding fraud detection.