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All Journal JURNAL AKUNTANSI Jurnal Akuntansi dan Keuangan Indonesia
Suzy Noviyanti, Suzy
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Economics, Econometrics & Finance Social Sciences

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Journal : JURNAL AKUNTANSI

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PENGARUH PENGALAMAN, INDEPENDENSI, SKEPTISISME PROFESIONAL AUDITOR PADA PENDETEKSIAN KECURANGAN Siantari, Yessy Angelita; Noviyanti, Suzy
Jurnal Akuntansi Vol 13 No 2 (2024): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v13i2.1106

Abstract

Public accountants have vital responsible to ensure financial report quality by their competencies, skill and integrity so this study purposes is to understand effect auditor experience, independence and professional skepticism on fraud detection. This study was conducted in Central Java Accounting Office and collected data using questionnaire by 37 auditors. Data analysis technique is multiple linear regression and using SPSS Software. The result shows auditor experience, independence and professional skepticism positive significant on fraud detection and auditor independence is the most dominant variable. Research limitation is questionnaire could not portrait auditor behavior deeply so further study could combine questionnaire and interview.
Co-Authors Jony Oktavian Haryanto Lanita Winata, Lanita Siantari, Yessy Angelita Yefta Andi Kus Noegroho