PENGARUH SKEPTISISME PROFESIONAL, PENGALAMAN AUDITOR, DAN KOMPETENSI AUDITOR TERHADAP FRAUD DETECTION
This study aims to determine the effect of professional skepticism, auditor experience and auditor competence on fraud detection. The population of this research is auditors who work at Public Accounting Firms (KAP) in Central and South Jakarta. This study used purposive sampling technique and obtai...
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2021-12-30.
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| 245 | 0 | 0 | |a PENGARUH SKEPTISISME PROFESIONAL, PENGALAMAN AUDITOR, DAN KOMPETENSI AUDITOR TERHADAP FRAUD DETECTION |
| 260 | |c 2021-12-30. | ||
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| 520 | |a This study aims to determine the effect of professional skepticism, auditor experience and auditor competence on fraud detection. The population of this research is auditors who work at Public Accounting Firms (KAP) in Central and South Jakarta. This study used purposive sampling technique and obtained 60 auditors as respondents. This research is using quantitative research. The research data are analyzed using Multiple Linear Regression Analysis with significance level of 5% (0.05). The results showed that professional skepticism and auditor competence had a significant and positive effect on fraud detection. Meanwhile, the experience of the auditor has no effect on fraud detection. Keywords: Skepticism, Experience, Competence, and Fraud Detection | ||
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