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Suriyanti, Linda Hetri
Fakultas Ekonomi Dan Bisnis, Universitas Muhammadiyah Riau
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Journal : EKONOMIKA45

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Faktor - Faktor yang Mempengaruhi Kemampuan Auditor dalam Mendeteksi Kecurangan Dhea Lathifah Aisyahakim; Linda Hetri Suriyanti; Rudi Syaf Putra
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 2 (2025): Juni: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v12i2.3925

Abstract

In the rapid development of the era that provides convenience to humans through technology. However, with the convenience obtained, some people commit fraud for personal or group gain, so to prevent fraud, fraud detection needs to be carried out by auditors. This study is a quantitative study that aims to determine whether professional skepticism, independence, auditor experience, competence, and audit training have a partial influence on the auditor's ability to detect fraud. The sample in this study was 76. The sample determination used the Non Probability Sampling technique. The data collection technique was by distributing and distributing questionnaires to the BPKP Riau Province Representative auditors directly. In analyzing this, validity and reliability tests, classical assumption tests, linear regression tests, and t tests were used. The research data processing used SPSS version 22. The results of the study showed that professional skepticism, independence, auditor experience, audit training did not affect the auditor's ability, and competence affected the auditor's ability to detect fraud.
Co-Authors Adriyanti Agustina Putri Adriyanti Agustina Putri Adriyanti Agustina Putri Agnes Irwanty Agustiawan Agustiawan Agustiawan Agustiawan Agustiawan Agustiawan, Agustiawan Aisyah Aulia Putri Akiah, Siti Alfin Nathanael Amanda, Olitsha Amanda, Rahma Dila Ameliya, Ameliya Aminatul Husna Lubis Amnur, Didi Amries Rusli Tanjung Andriatama, Muhammad Fasda Angel Angel Annisa Rahima Ramadhani Apriyanti Simbolon, Pasca Ardiansyah, Fadly Arisandi, Diki Aristi, Mentari Dwi Arnas, Jonri Arsyika, Ridha Aura, Aisyah Azhari, Intan Putri Azmansyah Azmi, Zul Candra, Sherly Alexa Daffa Muzzain Hanami Delsi Daffa Wardhana Audia Desnelita, Yenny Dhea Lathifah Aisyahakim dhelniati, fheni Dian Hafiza Triana Dian Hafiza Triana Dian Puji Puspitasari Dian Wahyuni Dian Wahyuni Dian Wahyuni Diyanti, Puja Dwi Aristi, Mentari Dwi Fiona Sari Dwi Fionasari Dwi Hastuti Eclesia, Yohanes Eka Nuraini Rachmawati Evi Marlina Fadhillah, Maisya Fadila, Doremi Fadly Ardiansyah Fadrul Fadrul Farras, Aqil Fheni Dhelniati Fionasari, Dwi Fitri Ramadhani Gafar, Hany Marliani Giri Anjani Gracenita Patricia Gusna Putri, Rika Gustientiedina Hamzah, Muhammad Luthfi Handayani, Emi Siti Hartati, Seri Haugesti Diana Hayati, Restu Hendra Wijaya Herinda, Ningrum Putri Herman Yosef Yakian Mendrofa Hersa, Nirma Hilmiyati, Fia Intan Diane Binangkit Irwan Irwan Irwanty, Agnes Islami, Nadia Ismayeni, Luthfi Joni Satria Juita, Aulia Indah Junaidi Junaidi Juniarti, Wiwin Kairun Nisa, Mia Khujaifah, Alwi Lianti, Rona M. Yoan Eka Putra Maizal, Wahyudi Engla Mardlotillah, Utami Mentari Dwi Aristi Mery, Silvia Mhd Rizqi Mimelientesa Irman Mimilientesa Irman Mizan Asnawi, Mizan Muhammad Hari Setiadi Mulkhadimah, Ayu Musa Nurwahid Kifli Mutiara, Destita Nadella, Suraya Nadia Fathurrahmi Lawita Nadia Faturrahmi Lawita Nadila Rahayu Putri Nella Ayu Novia Nidya Fitriana Nidya Vitriana Ningrum, Andri Eka Kusuma Nissa, Poppy Khairatul Nofirda, Fitri Ayu Nugraha, Maulana Nur Fitriana Nur Fitriana Nurdia Rosa, Sara Nurjannah, Hafidjah Nurliyana Ofiyana, Dhea Oza Aidha Putri Pebiana, Santi Perdana, Riky Purwati, Astri Ayu Putra, M Yoan Eka Putra, Rudi Syaf Putri Handayani Putri Inti Amelia Lubis Putri, Annie Mustika R.Septian Armel Rachmawati, Eka Nuraini Rahayu, Norra Isnasia Rahmadhani, Yolanda rahmat fajri, zahaldi Rama Gita Suci Ramadhani, Helnora Ramadhayanti, Nurul Ramashar, Wira Ramdani, Devinda Ratih Widyastuti, Ratih Restu Hayati Rian Delviandi Ridarto, Visinamitri Ramadhani Rizal, Seliana Rizka Septiawanani Roaina Amelia Romadhon , Berdian Rudi Syaf Putra Rudi Syaf Putra Rusilawati, Ermina Salsabil, Putri Salsabila, Talitha Santika Santika Saputri, Sri Wulan Sari, Dian Puji Puspita Sari, Imelia Sari, Meylana Permata Selvi Selvi Sherin Tanili Sianturi, Lioni Sidabutar, Monica Enjelina Simme, Ervina Siti Rodiah Siti Samsiah Siti Samsiah, Siti Sitompul, Silvia Sari Sri Fitria Retnawaty Sri Mulyani Sugestih, Dea' Stri Sukma Sopiyan Ardiansyah Supriadi Suryani Suryani Susan Swastika, Desi Syaf Putra, Rudi Syawal, Mohd. Elvisrafi Syerli Lim TASYA AULIANDARI Telaumbanua, Fransiskus Tiara Suci Wulandari Vania Palidita Febriana Wahyu Joni Kurniawan, Wahyu Joni Wahyudi Engla Maizal Wayra, Hariko Wedyati, Nur Azzahra Widia Ananda Wijaya, Melki Winarni Winarni Windi Nuramadani Wira Ramashar Wulan Sari Wulan Sari, Wulan Yarahim, Bunai Yenny Wati Yolanda, Feby Yulana, Desilfa Yulanda, Atikah Dewi Yuliani, Indira Dwi Yusrizal Yusrizal Yusrizal Zahara, Melia Putri ZL, Nikken Azzahara