PENGARUH AKUNTANSI FORENSIK, SKEPTISME PROFESIONAL DAN PENGALAMAN AUDIT TERHADAP DETEKSI FRAUD
Jurnal Akunida
View Publication Info| Field | Value | |
| Title |
PENGARUH AKUNTANSI FORENSIK, SKEPTISME PROFESIONAL DAN PENGALAMAN AUDIT TERHADAP DETEKSI FRAUD
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| Creator |
Rahmawati, Annisa
Simorangkir, Panubut Ginting, Rudi |
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| Description |
This study aims to analyze the effect of forensic accounting, auditor professional skepticism, and audit experience on fraud detection. Data was collected by distributing questionnaires to respondents. The population in this study are auditors who work in a public accounting firm (KAP) in Jakarta, with a sample of 100 auditors. The sampling technique used is purposive sampling with the criteria of auditors who are still actively working at KAP in DKI Jakarta and have at least 6 months of experience working at KAP. Data analysis method used multiple linear regression analysis. Partially, the results showed that forensic accounting and audit experience had a significant positive effect on fraud detection, while professional auditor skepticism had no significant effect on fraud detection.
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| Publisher |
Universitas Djuanda Bogor
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| Date |
2021-12-11
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
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| Format |
application/pdf
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| Identifier |
https://ojs.unida.ac.id/JAKD/article/view/4542
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| Source |
JURNAL AKUNIDA; Vol. 7 No. 2 (2021): December; 113-122
2550-0708 2442-3033 10.30997/jakd.v7i2 |
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| Language |
eng
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| Relation |
https://ojs.unida.ac.id/JAKD/article/view/4542/2742
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| Rights |
Copyright (c) 2021 JURNAL AKUNIDA
http://creativecommons.org/licenses/by-sa/4.0 |
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