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p-Index From 2021 - 2026
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All Journal Journal of Economics, Entrepreneurship, Management Business and Accounting
Sarla Aulia Basri
Universitas Ichsan Sidenreng Rappang, Indonesia
Economics, Econometrics & Finance

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Professional Skepticism, Information Technology, and Auditor Experience in Fraud Detection Yahya Yahya; Asrini Asrini; Sarla Aulia Basri
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 6 (2026): Volume 4, Issue 6, November 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i6.2195

Abstract

Purpose: This study examines the effects of professional skepticism, information technology, and auditor experience on fraud detection ability within a public-sector internal audit institution. Design/methodology/approach: A quantitative survey was conducted involving 36 auditors and government supervisory officials selected through a census approach. Data were collected using a five-point Likert-scale questionnaire and analyzed using multiple linear regression. Findings/Results: Professional skepticism, information technology, and auditor experience have positive and significant effects on fraud detection ability. The three factors also have a significant simultaneous effect and explain 34.1% of the variation in fraud detection ability. Originality/Value: This study highlights the combined importance of professional judgment, technological capability, and audit experience in strengthening fraud detection within public-sector internal auditing. The findings imply that structured training, adequate audit technology, and diverse audit assignments are essential for improving auditors’ fraud detection capability.
Co-Authors Asrini Asrini Yahya Yahya