Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Diponegoro Journal of Accounting
Laksana, Anggit Chandra
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH KUALITAS FRAUD BRAINSTORMING SESSIONS TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI FRAUD DI LAPORAN KEUANGAN (Studi Empiris pada KAP di Semarang) Laksana, Anggit Chandra; Achmad, Tarmizi
Diponegoro Journal of Accounting Volume 9, Nomor 4, Tahun 2020
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine and determine the effect of fraud brainstorming sessions quality on the auditor's ability to detect fraud in financial statements. The sample used in this study was the auditor who worked on KAP in Semarang with a total of 68 respondents from 13 KAP. This study uses primary data in the form of answers to questionnaires given to respondents and uses purposive sampling method in the process of sampling. The analysis technique used in testing hypotheses is linear regression analysis. The results of this study indicate that the quality of fraud brainstorming sessions has a significant positive effect on auditor's ability to detect fraud in financial statements. This research shows that the higher the quality of fraud brainstorming sessions will increase the auditor's ability to detect fraud in financial statements.
Co-Authors Tarmizi Achmad