Universitas Bhayangkara Jakarta Raya

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Yuniati, Triana and Banjarnahor, Erliana (2019) Determinant Factors Affecting the Abilityof External Auditor to Detect Fraud. Indonesian Management and Accounting Research, Lembaga Penerbit FE Univversitas Trisakti.

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Gabungan Paper Indonesian Management and Accounting Research.pdf

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Official URL: https://trijurnal.lemlit.trisakti.ac.id/index.php/...


This study aims to provide empirical evidence on the factors that affect Jakarta auditor's fraud detection ability. The factors are auditor tenure, fraud detection experience, level of education, fraud training, and professional skepticism. This study is hypothesis-testing research; Respondents are 120 auditors from seven public accounting firms in Jakarta who participated in this study, thought a questionnaire. Data collected is done during April 2015 by visiting the public accounting firm that has been willing to participate in this study. The type of data used is primary data and is a cross-section; data is collected only once. The conclusion of the study is that auditor tenure, and fraud training does not affect the ability to detect fraud. While fraud detection experience, the auditor's level of education and professional skepticism positively influence fraud detection capability. Limitations, suggestions, and research implications hare described at the end of this report. Keywords: auditor tenure, fraud detection experience, level of education, fraud training, professional skepticism, external auditor.

Item Type: Other
Subjects: Umum > Jurnal
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Triana Yuniarti
Date Deposited: 28 Aug 2020 01:30
Last Modified: 28 Aug 2020 01:30
URI: http://repository.ubharajaya.ac.id/id/eprint/4478

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