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Journal : Riwayat: Educational Journal of History and Humanities

Pengaruh Pemahaman Auditor dan Pengalaman Auditor terhadap Pendeteksian Kecurangan yang Dimediasi oleh Kualitas Audit (Studi Empiris pada Kantor Akuntan Publik Kota Malang) Kelana, Tomas Aldi; Gunadi, Gunadi; Lisa, Oyong; Hertanto, Ronny Hendra
Riwayat: Educational Journal of History and Humanities Vol 8, No 4 (2025): Oktober, In proggress
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v8i4.49865

Abstract

This study aims to analyze the influence of auditor understanding on fraud detection, analyze the influence of auditor experience on fraud detection, analyze the influence of auditor understanding on audit quality, analyze the influence of auditor experience on audit quality, analyze the influence of audit quality on fraud detection, analyze the indirect influence of auditor understanding on fraud detection through audit quality, and analyze the indirect influence of auditor experience on fraud detection through audit quality. This study is quantitative with an associative approach. The study population is auditors working in Public Accounting Firms (KAP) throughout Malang Raya that are registered with the Financial Services Authority (OJK) and hold a Registration Certificate (STT) from the Supreme Audit Agency (BPK). The sampling technique used purposive sampling with specific criteria, resulting in a total of 52 respondents. Data were collected through questionnaires and analyzed using Structural Equation Modeling with the aid of SmartPLS software. The results showed that auditor understanding had a significant positive effect on fraud detection, auditor experience had a significant positive effect on fraud detection, auditor understanding had a significant positive effect on audit quality, auditor experience had a significant positive effect on audit quality, audit quality had a significant positive effect on fraud detection, auditor understanding had a significant effect on fraud detection through audit quality, and auditor experience had a significant effect on fraud detection through audit quality.
Co-Authors Adwiyani, Pustika Affero Ismail, Affero Alifiya Herwitarahman Aminatuzzuhro Andi Cahyono Andreasta Meliala Anggraini, Stela Annisa, Baaqy Amri Anwar, Dian Fitryah Arif Fiyanto Arlangga, Lazi Asih, Rika Wahyu Nur Basri, Ahmad Betti Nuraini Dedi Setiawan Dheo Rimbano Diah Mutiarasari Eka Askafi Eko Haryanto Eko Haryanto Eko Setiawan Eko Wahyu Junaidi Fifiafianti, Elsy Fitria Fitria Fiyanto, Arif Hadi Asnal, Hadi Haryono Haryono Hendri Hermawan Adinugraha Herminarto Sofyan Hidayat Hidayat Indra Mutiara, Indra Intan, Noor Tiara Habib Aisyah Irba’ Muhlas Sambodo Jaya, Arik Sandra Judijanto, Loso Kadang, Tandi Karlina Karlina Kelana, Tomas Aldi Khadafi, Muhammad Riqqo Khasanah, Siti Fatimatul Kristiantoro, Edy Lea Kudadiri, Parlindungan Kusuma, Eka Widiawati Wijaya Kusumawardhani, Indah Luh Putu Ratna Sundari Ma'arif Isa Sabda Akbar Maemonah, Maemonah Mahmudi Mardiansyah, Hendra Martias Martias Merry Tiyas Anggraini Milla Sepliana Setyowati Moch.Naelul, Arzak Muh. Ibnan Syarif, Muh. Ibnan Muhammad Dziaa’ul Haq Mujiyono Mujiyono Muliandari, Nadya Mulyadi Mulyadi Mustofa Abi Hamid Nadia Sigi Prameswari Nawingkapti, Kenya Astari Nisya, Hima Choirun Norhadi, Sigit Nugra Irianta Denashurya NURCHAMID, TAFSIR Nurjayadi Nurjayadi Onang, Murtiyoso Oyong Lisa Pramono, Sat Pratama Bayu Widagdo Purnomo, Wisnu Cahyo Purwanto Purwanto Rahina Nugrahani Rahmiati Rahmiati Ramadhani, Amelia Arum Ratnasari, Yasinta Ayu Rizaldy Taslim Pinzon Ronny Hendra Hertanto Safriadi Safriadi, Safriadi Samosir, Agnes Evelina Saputro, Ridho Sardiyo Sardiyo, Sardiyo sari, Desi Nurmala Singgih Tiwut Atmojo Siswantoyo Sitorus, Dermawati Soadah, Soadah Sulistia Ningsih, Sulistia Supriyanto Supriyanto Sutanta Sutanta, Sutanta syakir syakir Syarifah Fahma Nida Aulia T Sy Eiva Fatdha, T Sy Eiva Tawardjono Us. Torkis Nasution Tri Puji Astuti Trismayanti, Ni Made Rika Tupulu, Nari Ustadi, Noorchamid Viddy, Arkas Wahyu Setiyadi Wahyuningrum, Ani Friska Nur Waleska, Rangga Febrio Wisamodro Jati Yani, Lismeri Yoyon Efendi Yulianti, Firda Zuhriah Zuhriah, Zuhriah