• Jurnal Internasional
  • Magnaz Lestira Oktaroza, Pupung Purnamasari, Rudy Hartanto, Annisa Nadiyah Rahmani
  • Universal Journal of Accounting and Finance Vol. 10 No. 1 : 338-347, Tahun 2022, ISSN: 2331-9712 (Print) ISSN: 2331-9720 (Online)


Auditors in carrying out fraud detection do not always get a bright spot, because the perpetrators have many ways to commit fraud and various underlying motivations. This reason strengthens government auditors, and it is important to understand or recognize indicators or red flags in determining fraud risk assessments. The aim of this article is to gather empirical evidence on how public sector auditors perceive fraud detection. Partial Least Square analysis is the method used. The number of samples in this study was 96 government auditors consisting of 48 BPKP auditors and 48 BPK auditors. The findings demonstrate that gender, duration of employment, and education and training of auditors at BPKB have an impact on the effectiveness of red flags, whereas auditors at BPK have a different impact, with job position, education, and training having an impact on red flag effectiveness. The results of this study give attention to BPKP and BPK to provide opportunities for auditors to participate in continuing education and participate in training that supports auditors in carrying out their work, especially related to training in the use of IT to detect fraud. The perception theory can explain the usefulness of red flags in detecting fraud, according to the findings of this study. This means that in determining the ability to use red flags, it is influenced by individual characteristics (gender, position, length of employment), and the capacity of auditors (education and training). Keywords External Auditor, Fraud Pentagon, Government Auditor, Internal Auditor, Red Flags Effectiveness

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