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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi JURNAL AKUNTANSI
Siantari, Yessy Angelita
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Economics, Econometrics & Finance Social Sciences

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PENGARUH PENGALAMAN, INDEPENDENSI, SKEPTISISMER PROFESIONAL AUDITOR PADA PENDETEKSIAN KECURANGAN Siantari, Yessy Angelita; Novianti, Suzy
JRAK: Journal of Accounting Research and Computerized Accounting Vol 15 No 1 (2024): Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v15i1.7955

Abstract

This research was conducted with the aim of knowing and testing the influence of experience, independence and professional skepticism of auditors on fraud detection. This research was conducted at a Public Accounting Firm in Central Java. The sample used was 37 auditors. The data in this study was collected using a questionnaire method. The data analysis technique used is Multiple Linear Regression Analysis. The results of hypothesis testing show that experience has a positive effect on fraud detection, independence has a positive effect on fraud detection, and Auditor Professional Skepticism has a positive effect on fraud detection. Based on the results of the multiple linear regression test, it was found that the independence variable was the most dominant variable in detecting fraud.
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 Novianti, Suzy Suzy Noviyanti, Suzy