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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana Jurnal Pendidikan Ekonomi Undiksha Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Jurnal Multidisiplin Sahombu Journal of Social Work and Empowerment E-JURNAL AKUNTANSI
Kompiang Martina Dinata Putri
Fakultas Ekonomi Dan Bisnis Universitas Udayana, Bali, Indonesia
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : E-Jurnal Ekonomi dan Bisnis Universitas Udayana

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PENGARUH FRAUD AUDIT TRAINING, SKEPTISISME PROFESIONAL, DAN AUDIT TENURE PADA KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN Kompiang Martina Dinata Putri; Dewa Gede Wirama; I Putu Sudana
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.06.NO.11.TAHUN 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (779.992 KB) | DOI: 10.24843/EEB.2017.v06.i11.p03

Abstract

This study analyses the effect of fraud audit training, professional scepticism, and audit tenure on auditors’ ability to detect fraud. The sample of this study consisted of 42 auditors from public accounting firm in Bali in 2016. Samples are selected using purposive sampling technique. Fraud audit training, professional scepticism, and audit tenure were measured by the use of questionnaires. Data analysis technique used in this research is multiple linear regression. The result showsthat fraud audit training, professional scepticism, and audit tenure have positive effects on auditors’ fraud detection capabilities.
Co-Authors Aristana, Made Dona Wahyu Dewa Gede Wirama I Dewa Gede Dharma Suputra I Putu Sudana I Wayan Dharma Suryawan Luh Putu Rara Ayu Ratnaningrum Mulyawan, I Putu Arya Murpratiwi, Santi Ika Ni Kadek Ariasih, Ni Kadek Ni Made Mila Rosa Desmayani, Ni Made Mila Rosa Ni Putu Widantari Suandana Pradnyadari, I Gusti Agung Pramawati, I.D.A Tantri