ACCOUNTANTS AND AUDITORS' PERCEPTIONS OF TECHNOLOGY AND ATTITUDE OF INTEGRITY IN PREVENTING FRAUD

Fraud can be interpreted as fraud which contains the meaning of irregularities and acts against the law, which are carried out intentionally for certain purposes. The role of accountants is often questioned when it comes to financial statement fraud. The audit expectation gap indicates that public expectations are not met for the role of accountants in all fraud cases. This study aims to see if there is a common perception between accountants and auditors in determining the most effective technology and integrity attitude in preventing fraud. Data collection was carried out by distributing a questionnaire link to 110 accounting alumni of the Riau Caltex Polytechnic who graduated from 2015 to 2019 and worked as accountants or auditors. Hypothesis testing is done by using independent sample t-test or different test t-test. The results showed that there were differences in perceptions between accountants and auditors in the selection of technology, namely protection against viruses and the installation of CCTV surveillance camera equipment. However, overall, the results showed no difference. Accountants and auditors have the same perception regarding the attitude of pure integrity which is chosen to be the most effective attitude of integrity to have in order to prevent fraud.


INTRODUCTION
Fraudulent financial information is a deliberate act to manipulate financial statements by exaggerating the value of sales and assets, minimizing sales expenses, debts and expenses, manipulating the period or date of recorded transactions or at the time of their recognition, not measuring correctly the occurrence of transactions, intentionally abusing accounting principles. generally accepted (Wibowo & Wijaya, 2019). The role of accountants is often questioned when dealing with fraudulent financial statements. The audit expectation gap indicates that public expectations are not met for the role of accountants in all fraud cases (Hassink et al., 2009).
The use of the term fraud is defined as fraud, but actually has a broader meaning than cheating (Tuanakotta, 2012). Furthermore, the term fraud can also be interpreted as fraud which contains the meaning of irregularities and unlawful acts, which are carried out intentionally for certain purposes, such as misleading or misleading (misleading) other parties, which take place in other parts. people both inside and outside the organization (Karyono, 2013).
Several previous studies have examined the effectiveness of the indications fraud in detecting fraud as stated in SAS No. 99 through the perception of accountants. According to Hegazy & Kassem (2010), external accountants must have sensitivity to respond to indications of fraud that occur within the company and concluded that indications such as manipulation income and tax debt waiver is of the utmost importance. (Moyes, 2011) used 42 indications of fraud based on the fraud triangle inherent in SAS. No. 99 for the detection of fraud in the financial statements, only 6 indications of fraud under pressure were found, 5 indications of fraud in the financial statements were found several occasions and 4 indications of fraud in the most effective rationalization of accountants' perceptions.
According to (Putu et al., 2018) the high trend of accounting fraud carried out by employees due to the fact that the information received by management is inaccurate, irrelevant, incomplete and not timely, thus becoming an obstacle for decision makers to adopt appropriate policies to achieve business. target. Therefore, internal control is needed to direct, supervise and report accounting. These internal controls play an important role in the prevention and detection of fraud, as well as in the protection of organizational resources, both tangible and intangible. Effective internal control within an agency is important (Thoyibatun, 2012).
Referring to agency theory, the potential for conflict of interest always exists between the agent and the principle. To overcome this problem, company management must apply accounting rules properly (Febriani & Suryandari, 2019). The accounting standards themselves provide guidelines for management on how to carry out accounting activities properly and correctly, in order to produce effective financial reports and be able to produce reliable information to the public interested parties. Darmawan (2019) also states that the accounting rules are set in such a way that they become the basis for preparing financial statements.
In accounting standards there are rules that must be followed in measurement and presentation of financial statements regulated by the rules issued by the Indonesian Accounting Association (IAI). The information in Fifitri Ali, Alex Handro: Accountants and Auditors' Perceptions of Technology and Attitude of Integrity in Preventing Fraud financial statements is very necessary for investors and management, so it must be reliable. Therefore, compliance with accounting rules is required to maintain the reliability of information and avoid actions that can harm the company or organization. Accounting fraud is also influenced by unethical behaviour that someone does intentionally (Abd et al., 2010). Accounting fraud due to unethical behaviour has caused many irregularities in Indonesia.

METHOD Sample Selection and Data Collection
This study examines the perceptions of auditors or report preparers finance regarding methods of preventing fraud and using accountants and auditors as the unit of analysis. Research data was collected by sending a google form link to 110 alumni of the Politeknik Caltex Riau in Accounting Department who graduated from 2015 to 2019 who working as accountants and auditors.

Data Souces
This study uses primary data, namely data obtained from respondents responses collected by researchers. Sources of data obtained from the total score obtained by filling out questionnaires distributed to graduates of the Politeknik Caltex Riau Polytechnic in Accounting Department who work as accountants and auditors. The scale used to make this questionnaire is the scale Likert. Each question on the questionnaire has four alternative answers: (4) strongly agree (3) agree, (2) disagree, and (1) completely disagree.

RESULT AND DISCUSSION Accountants and Auditors' Perceptions of the Most Effective Technology/Software in Preventing Fraud
In this study, hypothesis testing was carried out with independent sample t-test or different t-test. The results of the different tests between the perceptions of accountants and auditors regarding the effectiveness of prevention and detection software are shown in the following table: Table 1 shows that from the 9 tested statements there are 2 significant differences (<0.05) between the perceptions of accountants and auditors about the effectiveness of prevention and detection, namely protection against viruses in the technology used is one of the fraud preventions measures and equipment installation. surveillance cameras (CCTV) can be used as an effort to prevent fraud.
From the results of the analysis carried out, it can be seen that the results of the research as a whole show that there is no difference in perceptions between accountants and auditors about the effectiveness of preventing and detecting fraud. This result is obtained because seeing the level of significance in table 1 shows a total t value of 3.824 which means it exceeds the specified significance limit of 0.05. Thus, it can be concluded that there is no difference in perception Fifitri Ali, Alex Handro: Accountants and Auditors' Perceptions of Technology and Attitude of Integrity in Preventing Fraud between accountants and auditors about the effectiveness of preventing and detecting fraud.  The results of the analysis of the perceptions of accountants and auditors regarding the level of effectiveness of technology in preventing and detecting fraud/fraud are presented in table 2. From the table it can be seen that the technology that is considered the most effective by accountants and auditors is continuous audit (11.86), installation of supervisory equipment (CCTV) (11.79) and Protection against viruses (11.72).
For accountants, the technologies that are considered the most effective in use are continuous auditing (96%), installation of surveillance equipment (CCTV) (93%), and password protection (93%). As for auditors, the most effective Fifitri Ali, Alex Handro: Accountants and Auditors' Perceptions of Technology and Attitude of Integrity in Preventing Fraud technologies used are virus protection (96%), installation of surveillance equipment (CCTV) (94%) and continuous auditing (92%).

Accountants and Auditors' Perceptions of the Attitude of Integrity that Must Be Possessed to Prevent Fraud
The list of statements submitted in the questionnaire is compiled based on the division of integrity attitudes according to (Aripratiwi & U, 2017) as follows: Based on the results obtained, accountants and auditors have the same view of the attitude of integrity that must be possessed in order to prevent fraud. According to table 4, for accountants, the attitudes that are considered the most effective for use include worship (96%), spirituality and religion must be balanced (96%) and work for the family (94%). As for the auditors, the most effective attitudes are working for the family (95%), work is worship (93%) and giving black bonuses / unprofessional fees (93%). In general, the three integrity attitudes that result from testing accountants and auditors are part of Pure Integrity. According to (Aripratiwi et al., 2017) the category of pure integrity emerges as a result of the synthesis of meaning for each behavior shown, implemented and felt by the participants. Each accountant and auditor have their own reasons for acting. The reason is the initial decision of an accountant and auditor to act and work. The reasons that arise will determine the value of each individual, how they will further develop their professional duties, make decisions and interact with the environment that surrounds them (Suprajadi, 2009). If categorized in the category of pure integrity, the underlying reason for accountants and auditors is the attitude of obedience to the principles of honesty and reliability in accordance with religious principles which is supported by the results of 4.60 and ranks 1.
Accountants and auditors who set religious values as the basis of behavior will have an impact on their daily behavior, how they interact with their social life, and how they make decisions (Ariaty et al., 2011). In the end, they will demonstrate that they fulfill their professional duties wholeheartedly, are confident in their responsibilities, and fulfill them honestly. They adhere to the principle of integrity because of their customs, principles, values and traditions. They are accustomed to performing their every professional function with integrity, indiscriminately, as is, transmitting everything with total honesty and reliability (Kalau & Leksair, 2020). The principles they instill as their foundation and strength are honesty and reliability. When this principle is maintained and becomes a habit in the profession, a good tradition of integrity will emerge so that in the end fraud can be prevented by inculcating a good attitude of integration (Nasirwan, 2011).

CONCLUSION
Fraudulent financial information is a deliberate act to manipulate financial statements by exaggerating the value of sales and assets, minimizing selling expenses, payables and expenses, manipulating the period or date of transactions recorded or at the time of their recognition, not measuring correctly the occurrence of transactions, intentionally abusing the principal accounting, Fifitri Ali, Alex Handro: Accountants and Auditors' Perceptions of Technology and Attitude of Integrity in Preventing Fraud generally accepted. The role of accountants is often questioned when it comes to financial statement fraud. The audit expectation gap indicates that public expectations are not being met regarding the role of accountants in all fraud cases.
Of the nine software and technology that are believed to be able to prevent fraud, accountants and auditors have the same perception except that protection against viruses in the technology used is one of the fraud preventions measures and the installation of surveillance camera equipment (CCTV) can be used as an effort to prevent fraud. Overall, it shows that there is no difference in perception between accountants and auditors on the technology used to prevent fraud.
Pure integrity attitude is a group of integrity attitudes chosen by accountants and auditors to have a higher value than other integrity attitudes. The inculcation of religious values and the choice to work for the family is part of an honest and candid attitude which is believed by accountants and auditors to have a greater value than other attitudes of integrity in preventing fraud. (Azis et al., 2015)