Pengaruh Profeionalisme, Pengalaman, Risiko Audit, dan Keahlian Audit Terhadap Pendeteksian Kecurangan
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Institusion
Universitas Islam 45
Author
Wahyudi, Gilang
Subject
Audit
Datestamp
2022-09-26 02:26:24
Abstract :
This study aims to determine whether there is an influence between professionalism, experience, audit risk, and audit expertise on fraud detection. The research method used in this research is quantitative. The place of this research is the Public Accounting Firm in the Bekasi and East Jakarta areas. The data used are primary data with data search techniques, namely distributing questionnaires directly to Public Accounting Firm and giving questionnaires. The sampling technique in this research is using purvosive sampling technique, which is taking a random sample from the required population. The data that has been collected is then processed using the SmartPLS computer program. Based on the test results, the professionalism variable has a significant positive effect on fraud detection, the experience variable has a significant positive effect on fraud detection, the audit risk variable has a significant positive effect on fraud detection, and the audit expertise variable has a significant positive effect on fraud detection. Further research is recommended to add independent variables that are related to fraud detection such as professional skepticism, independence, auditor ethics, auditor competence and so on and expand the distribution of questionnaires not only in Jakarta and Bekasi in order to get better results.
This study aims to determine whether there is an influence between professionalism, experience, audit risk, and audit expertise on fraud detection. The research method used in this research is quantitative. The place of this research is the Public Accounting Firm in the Bekasi and East Jakarta areas. The data used are primary data with data search techniques, namely distributing questionnaires directly to Public Accounting Firm and giving questionnaires. The sampling technique in this research is using purvosive sampling technique, which is taking a random sample from the required population. The data that has been collected is then processed using the SmartPLS computer program. Based on the test results, the professionalism variable has a significant positive effect on fraud detection, the experience variable has a significant positive effect on fraud detection, the audit risk variable has a significant positive effect on fraud detection, and the audit expertise variable has a significant positive effect on fraud detection. Further research is recommended to add independent variables that are related to fraud detection such as professional skepticism, independence, auditor ethics, auditor competence and so on and expand the distribution of questionnaires not only in Jakarta and Bekasi in order to get better results.
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