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All Journal JURNAL MANAJEMEN BISNIS Proceeding of National Conference on Accounting & Finance Jurnal Akuntansi Enrichment : Journal of Management Daengku: Journal of Humanities and Social Sciences Innovation Journal of Economics Review (JOER) West Science Social and Humanities Studies Atestasi : Jurnal Ilmiah Akuntansi
Entar Sutisman
Universitas Yapis Papua
Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Jurnal Akuntansi

 1 
Independence And Competence On Audit Fraud Detection: Role Of Professional Skepticism As Moderating Muhamad Yamin Noch; Muhdi B. Hi. Ibrahim; Mohammad Aldrin Akbar; Kartim Kartim; Entar Sutisman
Jurnal Akuntansi Vol. 26 No. 1 (2022): January 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v26i1.823

Abstract

We conducted this study to analyze and examine the effect of competence auditor independence on fraud detection. This study also analyzes the effect of competence auditor independence on fraud detection if moderated by professional skepticism. This study involved 59 auditors working at the Inspectorate of South Sulawesi Province. This sample selection uses the census method because the population is less than 100 people. We use primary data by providing questionnaires/statement sheets to respondents. The data analysis method uses the Smart PLS approach. The results showed that competence and auditor independence variables positively and significantly affected fraud detection. The auditor competence variable has a negative and significant effect on fraud detection if moderated by professional skepticism. The auditor competence variable positively and significantly affects fraud detection if moderated by professional skepticism.
Co-Authors Akbar, Mohammad Aldrin Aldrin Akbar Ambriani Amir Asdi Cakranegara, Pandu Adi Dian Pertiwi Entis Sutisna Fahrudin Pasolo Festus Reymon Kasse Imaduddin Murdifin Irma Hakim Ismail R. Noy Kartim, Kartim Komang Puspita Sari La Ode Marihi Lina - Mariana, Lina - Muhamad Yamin Noch Muhammad Rizki Muhdi B. Hi. Ibrahim Sahrul Ponto Siti Hasanah Sumartono, Sumartono Suratini, Suratini Yana Ermawati Yaya Sonjaya Zaelika Fatmawati M