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All Journal Referensi : Jurnal Ilmu Manajemen dan Akuntansi
Nofrida Herlinda Ren
Universitas Tribhuwana Tunggadewi
Economics, Econometrics & Finance

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KEAHLIAN FORENSIK, INDEPENDENSI, PENGALAMAN DAN SKEPTISME PROFESIONAL PADA KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN Ahmad Mukoffi; Nofrida Herlinda Ren; Luh Dina Ekasari
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 11, No 3 (2023)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v11i3.5141

Abstract

The purpose of this study is to evaluate how forensic knowledge, independence, experience, and professional skepticism affect auditors' capacity to detect fraud in Public Accounting Firms (KAP) in Malang City. Ten questionnaires are sent to each firm of auditors in KAP Malang as part of the data gathering technique. Descriptive statistics, data quality checks, conventional assumption tests, and hypothesis testing are all components of data analysis. The study's findings suggest that forensic knowledge has no impact on auditors' capacity to detect fraud, and independence, experience, professional skepticism influence the audiotr’s ability to detect fraud.
Co-Authors Ahmad Mukoffi Luh Dina Ekasari