Apssai Accounting Review (ApAR)
Vol 1 No 1 (2021): Oktober

PENGARUH INDEPENDENSI TERHADAP KEMAMPUAN AUDITOR MENDETEKSI KECURANGAN DENGAN SKEPTISME PROFESIONAL SEBAGAI VARIABEL INTERVENING

Atika Wulandari (Magister Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura)
Muhsin (Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura)

Article Info

Publish Date
02 Oct 2021

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.

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Journal Info
Apssai Accounting Review (ApAR)
Website

Abbrev

apar

Publisher

Asosiasi Program Studi S2 Akuntansi Indonesia

Subject

Economics, Econometrics & Finance Education Environmental Science Social Sciences

Description

Covering various fields of accounting and finance, ApAR publishes research papers, viewpoint, conceptual paper, case study, literature review, and general review that address significant issues focusing on Indonesia. Coverage includes but not limited to: 1. Financial accounting 2. Managerial ...