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All Journal International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
Rita Yuniarti
Universitas Widyatama, Indonesia
Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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THE EFFECT OF AUDITOR INDEPENDENCE AND EXPERIENCE ON FRAUD DETECTION WITH PROFESSIONAL SKEPTICISM AS MODERATOR Dwi Mardianto; Rita Yuniarti
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 3 (2026): June
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i3.796

Abstract

The primary objective of a financial statement audit is to express the auditor's opinion on whether the statements have been prepared correctly in all material respects, that is, whether the statements are true and objective. Fraud remains a problem today. Fraud can be committed by individuals from within or outside the organization, due to auditors not detecting it. This research aims to analyze the influence of independence and audit experience on fraud detection by considering the role of professional skepticism as a moderator. This research method uses descriptive with a quantitative approach and data analysis techniques used partial least squares (PLS) through SmartPLS software version 4, the sample consisted of 25 public accounting firms in Bandung city with the sampling technique used using saturated sampling and obtained 76 respondents, the results of this study indicate that (Independence and Audit Experience have a significant influence on fraud detection, professional skepticism can moderate independence, professional skepticism cannot moderate audit experience on fraud detections.
UNDERSTANDING GOING CONCERN AUDIT OPINION: AUDIT QUALITY, SIZE, AND GOVERNANCE EFFECTS Adhitya Budhiman; Rita Yuniarti
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 5 (2026): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i5.864

Abstract

This study aimed to examine the effect of audit quality, firm size, and Good Corporate Governance mechanisms on going concern audit opinions in food and beverage manufacturing companies listed on the Indonesia Stock Exchange during the 2017–2023 period. The study employed a quantitative approach with an associative-causal design. The population consisted of 83 food and beverage manufacturing companies, and a sample of 51 companies was selected through purposive sampling, resulting in 357 observations over seven years. Secondary data were collected from financial statements, audit reports, and annual reports. The data were analyzed using logistic regression. The results showed that audit quality had a significant positive effect on going concern audit opinions, with a regression coefficient of 1.220 and a significance value of 0.000. Firm size had a significant negative effect on going concern audit opinions, with a regression coefficient of −0.340 and a significance value of 0.000. Good Corporate Governance had a significant positive effect on going concern audit opinions, with a regression coefficient of 3.016 and a significance value of 0.017. The logistic regression model explained 58.5 percent of the variation in going concern audit opinions, as indicated by the Nagelkerke R Square value, while the remaining 41.5 percent was attributed to factors outside the model. These findings implied that higher audit quality and stronger governance practices increased the likelihood of auditors disclosing going concern uncertainties, while larger firms were less likely to receive such opinions due to their stronger financial capacity and business sustainability.
Co-Authors Adhitya Budhiman Dwi Mardianto