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Technical, Moral Competencies and Communication Skills for Sustainability of Accounting Profession

10 Pages Posted: 6 Feb 2017  

Harti Budi Yanti

Trisakti University - Department of Accounting

Hasnawati

Trisakti University - Department of Accounting

Christina Dwi Astuti

Trisakti University - Department of Accounting

Date Written: December 30, 2016

Abstract

This study examined about affect of technical, moral competencies and communications skills toward auditors’ fraud detection capabilities. There are two independent variables i.e. technical competence and communication skill, and one of dependent variable i.e fraud detection capabilities that used in the research model. Moral competence was treated as moderating variable. The research data was obtained from 342 public accountants (external auditors), who came from 13 public accountant firm in Jakarta, Indonesia. Sampling method is convenience sampling. From the statistical testing using Smart Partial Least Square (PLS) 3.2, it shown that technical competence and communication skills have positive effect to the auditors’ fraud detection capabilities. But this study could not prove that moral competence as a moderating variable.

Keywords: Technical Competence, Moral Competence, Communications Skills, Auditors' Fraud Detection Capabilities

Suggested Citation

Yanti, Harti Budi and Hasnawati and Astuti, Christina Dwi, Technical, Moral Competencies and Communication Skills for Sustainability of Accounting Profession (December 30, 2016). OIDA International Journal of Sustainable Development, Vol. 09, No. 12, pp. 55-64, 2016. Available at SSRN: https://ssrn.com/abstract=2911838

Harti Budi Yanti (Contact Author)

Trisakti University - Department of Accounting ( email )

Jl. Kyai Tapa No.1, Grogol, RT.6/RW.16
Tomang, Grogol petamburan, Kota Jakarta Barat
Jakarta, Daerah Khusus Ibukota
Indonesia

Hasnawati .

Trisakti University - Department of Accounting ( email )

Jl. Kyai Tapa No.1, Grogol, RT.6/RW.16
Tomang, Grogol petamburan, Kota Jakarta Barat
Jakarta, Daerah Khusus Ibukota
Indonesia

Christina Dwi Astuti

Trisakti University - Department of Accounting ( email )

Jl. Kyai Tapa No.1, Grogol, RT.6/RW.16
Tomang, Grogol petamburan, Kota Jakarta Barat
Jakarta, Daerah Khusus Ibukota
Indonesia

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