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All Journal E-JURNAL AKUNTANSI
I Putu Eka Mertanaya
Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia
Economics, Econometrics & Finance

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Skeptisme Profesional, Independensi dan Pengungkapan Kecurangan: Studi pada Hotel di Kabupaten Badung I Putu Eka Mertanaya; I Dewa Nyoman Wiratmaja
E-Jurnal Akuntansi Vol 30 No 11 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i11.p14

Abstract

Good fraud disclosure occurs when the internal supervisor as an auditor has aspects that support the fraud disclosure process. This study aims to determine the effect of professional skepticism and independence on fraud disclosure. This research was conducted at 3-star hotels and above in South Badung Regency with a total of 11 participating hotels. The technique used is purposive sampling technique which is included in nonprobability sampling. Data collection methods by conducting questionnaires and data analysis methods using multiple linear regression methods. The results of this study indicate that professional skepticism has no significant effect on disclosure of fraud and independence has a significant effect on disclosure of fraud. The lack of skepticism internal supervisors have due to mutual trust with coworkers. Both private and state companies, the auditors in a company still maintain its independence in conducting the audit process. Keywords: Professional Skepticism; Independence; Fraud Disclosures.
Co-Authors I DEWA NYOMAN WIRATMAJA