Jurnal Ilmiah Akuntansi Kesatuan
Vol 10 No 1 (2022): JIAKES Edisi April 2022

Perilaku Fraud Detection Pada Auditor: Professional Skepticism, Whistleblowing, Integritas, Time Pressure

Maya Piserah (Unknown)
Vanessa Fonda Sutjipto (Unknown)
Amrie Firmansyah (Polytechnic of State Finance STAN)
Estralita Trisnawati (Unknown)

Article Info

Publish Date
02 Apr 2022

Abstract

This study examines the effect of professional skepticism, whistleblowing, integrity and time pressure on fraud detection. This study uses primary data to collect information in a questionnaire distributed online via a google form. The sample in this study were auditors who worked at KAP in Jabodetabek with 70 respondents based on random sampling—testing the hypothesis of this study using multiple linear regression analysis. This study indicates that professional skepticism does not affect fraud detection. Whistleblowing and integrity have a positive effect on fraud detection. Time pressure has a negative impact on fraud detection.

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Journal Info
Jurnal Ilmiah Akuntansi Kesatuan
Website

Abbrev

jiakes

Publisher

Institut Bisnis dan Informatika Kesatuan

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Akuntansi Kesatuan (JIAKES) dikelola dan diterbitkan oleh Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Institut Bisnis dan Informatika Kesatuan bekerjasama dengan Fakultas Bisnis dan Fakultas Vokasional IBI ...