JURNAL AKUNTANSI
Vol 13 No 2 (2024): Edisi Agustus

PENGARUH PENGALAMAN, INDEPENDENSI, SKEPTISISME PROFESIONAL AUDITOR PADA PENDETEKSIAN KECURANGAN

Siantari, Yessy Angelita (Unknown)
Noviyanti, Suzy (Unknown)

Article Info

Publish Date
13 Aug 2024

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.

Copyrights © 2024




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
JURNAL AKUNTANSI
Website

Abbrev

JA

Publisher

INSTITUT BISNIS DAN INFORMATIKA KWIK KIAN GIE

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akuntansi berfokus pada penelitian yang berkaitan dengan akuntansi dan keuangan yang relevan dengan pengembangan teori dan praktik akuntansi di Indonesia. Jurnal Akuntansi mencakup berbagai pendekatan penelitian, yaitu: metode kuantitatif dan kualitatif. Fokus Jurnal Akuntansi memiliki ...