Abstract

The trend of women choosing a profession in the accounting field is increasing. Based on data from the American Institute of Certified Public Accountants (AICPA) it turns out that 50 percent of accounting graduates are women. The increase affects the development of the number of women who pursue the accounting profession. In 1996 it was recorded that 25 percent of public accountant certificate holders in America were women. Audit quality is needed so that auditing standards become audit guidelines. The phenomenon in the world of auditor practice is still showing various reductions in audit quality (reduced audit quality). There are 2 gender models, (1) equality and complementary contribution models, (2) Sex Role Stereotypes, and Managerial Stereotypes. The first model assumes that there are no differences between men and women as professionals in management and that of women, thereby describing equal access. The second model between men and women have different abilities so they need differences in managing and different in assessing, recording, and combining to produce synergy. The purpose of this study was to examine the effect of gender and social interaction on perceptions of fraud among government auditors. Questionnaires were used for data collection. The research sample is auditors at the Inspectorate of South Kalimantan Province. A sample of 100 auditor respondents was used to prove the hypothesis. The results of the study state that auditor gender diversity has a significant effect on the perception of fraud, whereas female auditors have a higher perception of fraud. This means that female auditors have higher ethical behavior so there is a tendency for female auditors to have higher perceptions of fraud. Social interaction also has a positive and significant effect on the perception of fraud. This means that the auditor in good association, in a religious environment will have a positive ethical view so that he will view fraud as something wrong and illegal.

Keywords: Gender, Social Interactions, fraud.