Indonesian Journal of Economic & Management Sciences (IJEMS)
Vol. 1 No. 3 (2023): June 2023

The Influence of Audit Risk, Professional Sketicism, Independence, and Auditor Professionalism on Fraud Detection (Emiris Study at BPKP Representative Office, Jambi Province)

Shinta Adelia Sari (Universitas Jambi)
Enggar Diah Puspa Arum (Universitas Jambi)
Fredy Olimsar (Universitas Jambi)

Article Info

Publish Date
27 Jun 2023

Abstract

The aim of this study was to empirically determine the effect of audit risk, professional skepticism, independence, and auditor professionalism on fraud detection at the Representative Office of the Financial and Development Supervisory Agency, Jambi Province. This study involved all auditors at the Jambi Province BPKP Representative Office with a total of 72 people as a population. The sample is determined using the total sampling method. The total sampling method was used to determine the sample. Data collection was collected through the questionnaire method and SmartPLS version 3.0 software was used to analyze the data. Research results show that audit risk has no effect on fraud detection; Professional skepticism affects detection; and Auditor independence has no effect on fraud detection; and the professionalism of the auditor influences the detection of fraud

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Journal Info
Indonesian Journal of Economic & Management Sciences (IJEMS)
Website

Abbrev

ijems

Publisher

PT FORMOSA CENDEKIA GLOBAL

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Indonesian Journal of Economic & Management Sciences (IJEMS) is a scientific journal managed by the Formosa Publisher. This journal promotes disseminating research results in all economic, management, business, accounting, law, and Finance areas. The journal includes, but is not limited to the ...