Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal Apssai Accounting Review (ApAR)
Atika Wulandari
Magister Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura
Economics, Econometrics & Finance Education Environmental Science Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH INDEPENDENSI TERHADAP KEMAMPUAN AUDITOR MENDETEKSI KECURANGAN DENGAN SKEPTISME PROFESIONAL SEBAGAI VARIABEL INTERVENING Atika Wulandari; Muhsin
APSSAI ACCOUNTING REVIEW Vol 1 No 1 (2021): Oktober
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (574.531 KB) | DOI: 10.26418/apssai.v1i1.4

Abstract

This research aims to test and analyze whether there is an effect of independence on the ability of auditors to detect fraud by using the intervening variable of professional skepticism. The method used is the analysis of Structural Equation Modeling (SEM) with 34 auditors of the Audit Board of Finance and Development of West Kalimantan Province (BPKP) as the object. This research finds that independence has a positive but insignificant effect on the ability of auditors to detect fraud, while professional skepticism has a positive and significant effect on the ability of auditors to detect fraud, and professional skepticism can be a full mediation between independence and the ability of auditors to detect fraud.
Co-Authors Muhsin Muhsin