p-Index From 2020 - 2025
12.185
P-Index
This Author published in this journals
All Journal Jurnal Kybernan JAM : Jurnal Aplikasi Manajemen Jurnal Riset Kimia Jurnal Optimasi Sistem Industri JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) SOSIOLOGI NUSANTARA jurnal niara Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Kesehatan Komunitas Upajiwa Dewantara : Jurnal Ekonomi, Bisnis dan Manajemen Daulat Rakyat An-Nas : Jurnal Humaniora Pendas : Jurnah Ilmiah Pendidikan Dasar Jurnal Teknologi Pendidikan AGROMIX Acintya Sospol : Jurnal Sosial Politik Pena Justisia: Media Komunikasi dan Kajian Hukum Jurnal Akuntansi Kompetif JCOSE Jurnal Bimbingan dan Konseling Jurnal Buana Akuntansi Jurnal Manajemen Bisnis Eka Prasetya JIEB : Jurnal Ilmiah Ekonomi Bisnis Indonesian Journal of Law and Economics Review International Journal Of Science, Technology & Management (IJSTM) Mosharafa: Jurnal Pendidikan Matematika International Journal of Economics, Management, Business, and Social Science Silampari Journal Sport International Journal of Educational Review, Law And Social Sciences (IJERLAS) PUBLIKA : Jurnal Ilmu Administrasi Publik International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) International Journal Software Engineering and Computer Science (IJSECS) International Journal of Science and Society (IJSOC) Majalah Teknik Simes Jurnal Pengabdian kepada Masyarakat Indonesia (JPKMI) Jurnal Multidisiplin Madani (MUDIMA) Jurnal Amanah Kesehatan CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) jurnal administrasi politik dan sosial Jurnal ABDI MERCUSUAR Berita Kedokteran Masyarakat Edunity: Kajian Ilmu Sosial dan Pendidikan JURNAL ECONOMINA Jurnal Akuntansi Trisakti Jurnal Pengabdian Masyarakat Tapis Berseri Indonesian Journal of Society Development (IJSD) Junior Medical Journal Jurnal Ekonomi, Teknologi dan Bisnis HISTORICAL: Journal of History and Social Sciences Jurnal Informatika Ekonomi Bisnis Setyaki : Jurnal Studi Keagamaan Islam SOSIO KONSEPSIA: JURNAL PENELITIAN DAN PENGEMBANGAN KESEJAHTERAAN SOSIAL ICONESTH PEDAMAS (Pengabdian Kepada Masyarakat) Jurnal Pengabdian Masyarakat dan Riset Pendidikan Gudang Jurnal Pengabdian Masyarakat Khadem: Jurnal Pengabdian Kepada Masyarakat ARUS JURNAL SAINS DAN TEKNOLOGI Jurnal Pendidikan & Pengajaran Jurnal Kimia Unand International Health Sciences Journal PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Hikamatzu Journal of Multidisciplinary Research Akademika Fortech : Journal of Information Technology Ameena Journal Jurnal Ilmiah Manuntung: Sains Farmasi dan Kesehatan International Journal of Management, Economic and Accounting Menulis: Jurnal Penelitian Nusantara Indonesian Journal of Social Sciences, Policy and Politics (IJSSPP) Hawa : Jurnal Pemberdayaan Dan Pengabdian Masyarakat (HAWAJPPM) Sinergi : Jurnal Ilmiah Multidisiplin
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Akuntansi Trisakti

SKEPTISME PROFESIONAL SEBAGAI VARIABEL INTERVENING HUBUNGAN KOMPETENSI AUDITOR, TEKANAN WAKTU DAN KEAHLIAN FORENSIK TERHADAP KEMAMPUAN AUDITOR MENDETEKSI KECURANGAN Prasetya, Arnando; Afrizal; Putra, Wirmie Eka
Jurnal Akuntansi Trisakti Vol. 10 No. 2 (2023): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v10i2.16913

Abstract

This study aims to examine the effect of auditor’s competence, time pressure, and forensic expertise on the auditor's ability to detect fraud with professional skepticism as an intervening variable. This research was conducted at the Financial and Development Supervisory Agency (BPKP) Jambi Provincial Representative. The sampling technique in this study uses a saturated sampling technique. The data in this study is quantitative primary data, which was collected through the distribution of questionnaires to auditors at the Financial and Development Supervisory Agency (BPKP) Jambi Provincial Representative. The analysis technique used is Partial Least Square-Structural Equation Modeling (PLS-SEM) with the help of SmartPLS 3.2.9 software. The results of this study found that (1) auditor’s competence and time pressure have a significant effect on the auditor's ability to detect fraud and professional skepticism, (2) forensic expertise does not have a significant effect on the auditor's ability to detect fraud but has a significant effect on professional skepticism, (3) professional skepticism does not have a significant effect on the auditor's ability to detect fraud. As for the effect of professional skepticism as mediating variable, it was found that (4) competence, time pressure and forensic expertise did not have a significant effect on the auditor's ability to detect fraud through professional skepticism.
Co-Authors Abu Hasan Asy'ari Adang Bachtiar ADIF, RIANDY MARDHIKA Ady Muzwardi Afri Hajiansyah , Thendy Afriani S Afrinaldy Rustam, Afrinaldy Ahlul Fikri Ahmad Solihin Akmaluddin Akmaluddin Al Faraby, Ahmad Farhan Albert Herlambang ALFI SYUKRI RAMA, ALFI SYUKRI Alfina Amiarno, Yudi Amna, Hayatul Andani Eka Putra Andriadi, Deki Anggri Yulia Fitri Annisa Dewi P Aprilla, Maya Ardansyah Arf, Nur Azizah aris Asianna Martini Simarmata Astuti Asutri, Fitri Ramashani Asyura, Khairun Bahruni . Bardan, Fadhilah Brilian Salsabila, Cherin Budiharjo Budiharjo Canddra, pivit Sptiary Christovorus Sintong Situmorang Claudie Tiofanny Crysanda Putri, Bunga Daniya Davit Long Edisyah Dedi Adha Defitriani, Anggun Defriman Djafri Desma Erica Maryati M Dhea Oktaviani Putri Dian Furwasyih Dian Setyorini Dimas Bagaskara Dinda Dwi Putrianti Donny Setiawan Dwi Budi Santoso Dwi Rohmawati Khasanah Efendi, Zulham Eko Martono Elsa Zahara Afrina Emti, Dewvi Enggar Diah PA Ernita Arif Ety Aprianti Eza Fitria, Nila Eza Yusnela Fadhila Annisa Afnel Fadhilah Fadil Irada Akram Fadlurrahman Fahrurozi FAKRURRADHI Fatahillah, Irfan Femi, Nur Ferdian Achsani Feriyanti Firmansyah, Dino Fitria Alisa Fredy Olimsar FRIYANI, RITA Gegoh Ananda Gina Muthia Gowon, Muhammad Gultom, Pesta Hafifah, Nurul Halisah Suriani Hamdiah Handayani KR Hardianti, Haliza hastuti, Weni Puji Hayati, Ainul Helmi Hendry Andry Henni Indrayani Hery Riyanto Hilal Al Ambia Ida Farida Idham, Irhamillah idkham Ilham Wahyudi Ilham Wahyudi Imelia Putri Imfrianti Augtiah Indah Afrianti Indraddin Intan Silviana Irfan Afrinal Irvan Rolyesh Situmorang Irwan Syaputra Ises Reni Isratul Aini Jaka Sulistia Januarty, Widalicin Jefri Jodi Setiawan Joni Tandi, Joni Jufri Sani Akbar Juhari Hasan Kafrina Kamarullah, Nugraha Khairi , Ahmad Khairunsyah Kontesa, Meria Kustiawan Ladipin Lenni Sastra Lhokweng, Emier Liany Alhamda Lilik Sulistyowati Linda Wahyu Marpaung Lisye Magdalena Liur Liver Nando Sng, Evin Lola Despitasari M. Duskri M. Rizal Dika Putra Mahdi Mahmuzar Mahyarni Mai Efdi Maisarah Makrus, Mohamad Marliyah Marzuki, Fakrurradhi Mashuri Masni Hayati Masrul Maulan Aklil Mauliza, Nurul Meflinda Meri Sandora Mesra B MIFTAHUL JANNAH Milandry, Anggraini Dwi Mohamad Makrus Moriana Kurnia, Rizki Muhammad Donni Muhammad Murtado Muhammad Yafiz Muhammad Yassir Muhibussailin Mukti Dian S Mulyati , Sri Munawir Mustiqowati N. Rachmadanur Nadia Sri Rezeki Nadila Aprilia Nadira Nela Safelia, Nela Norman Ferdinal Norman Ferdinal Nur Wahyuni Nurbaiti Nurdiana Nurleny, Nurleny Nursyirwan Effendi, Nursyirwan Nurvela Panca Tuah Tuha Parwati, Wiwin Dyah Ully Petrus Loo Prasetya, Arnando Pristiyono Pujakusuma, M. Anggi Putra, Dios Nugraha Putra, Ilham Chnadra Putri Hadisti Khairani Putri Nelly Syofiah Rahmad Firdaus Rahmi Handayani Rahmi Vika Ulia Ramadani, Mery Ratna Dewi RATNA LESTARI Razali, Saidaturrahmah Reni, Ises Revan, Revan Arfian Reynol Devryonda Ria Desnita Rimet Rio Sahputra Riski Hernando Romli RR. Ella Evrita Hestiandari Rusnam Rustam , Afrinaldy Saidaturrahmah, Saidaturrahmah sandra dewi Sawaluddin Sawaludin Sehani Septri Larasati Setiawan, Rafika Gina Siswati, Hermaini Siti Mayang Sari Siti Zalikha Sri Mulyati Sri Rezeki Sri Setiawati Suhardi Sulistyawati, Upik Sri Sunardi Surati Ningsih Suryati SUSANTI Syahputra Syarli, Zikri Adilla Syawaluddin Symon, Denas Tarigan, Herri Novita Taufik Tien Wahyu Handayani Trisiswati, Maya Tuha, Panca Tuah Ula, Multazimah Umi Fitri Lestari Valensi Kautsar, Valensi Vivi Silawati Wargianto Wasiah Sufi Weny Amelia, Weny WIJI LESTARI Wiljan Atfentia Kotngoran Wiralestari Wirawan W Wirmie Eka Putra WISANGGARA, RANGGA Wiwik Tiswiyanti Wiwik Tiswiyanti Wulan Sari, Yane Oktavia Yeti, Febru Dekmi Yossarika Yuliana, Desi Yusriana Yusriana, Yusriana Zainudin Hasan Zulhaida