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All Journal Jurnal Ekonomi Akuntansi Krida Wacana EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Pajak Indonesia (Indonesian Tax Review) Jurnal Ilmiah Wahana Akuntansi Ganaya: Jurnal Ilmu Sosial dan Humaniora SENTRALISASI Owner : Riset dan Jurnal Akuntansi Jurnal ULTIMA Accounting Jurnal Bisnis dan Akuntansi Jurnal Riset Akuntansi dan Keuangan JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Jurnal Muara Ilmu Ekonomi dan Bisnis JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Dinasti International Journal of Education Management and Social Science Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Studi Akuntansi dan Keuangan Indonesia (SAKI) Jurnal Ilmiah Akuntansi Kesatuan Jurnal Pajak dan Keuangan Negara (PKN) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Interdisciplinary Social Studies Educoretax Jurnal Paradigma Akuntansi Jurnal Kontemporer Akuntansi Jurnal Magister Akuntansi Trisakti Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik International Journal of Application on Economics and Business IIJSE Jurnal Akuntansi E-JURNAL AKUNTANSI
Estralita Trisnawati
Universitas Tarumanagara
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Jurnal Ilmiah Akuntansi Kesatuan

 1 
Perilaku Fraud Detection Pada Auditor: Professional Skepticism, Whistleblowing, Integritas, Time Pressure Firmansyah, Amrie; Piserah, Maya; Sutjipto, Vanessa Fonda; Trisnawati, Estralita
Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 1 (2022): JIAKES Edisi April 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i1.1185

Abstract

This study examines the effect of professional skepticism, whistleblowing, integrity and time pressure on fraud detection. This study uses primary data to collect information in a questionnaire distributed online via a google form. The sample in this study were auditors who worked at KAP in Jabodetabek with 70 respondents based on random sampling—testing the hypothesis of this study using multiple linear regression analysis. This study indicates that professional skepticism does not affect fraud detection. Whistleblowing and integrity have a positive effect on fraud detection. Time pressure has a negative impact on fraud detection.
Co-Authors Afriani, Yossy Agustin, Ricy Dwi Aloysius Alvin Amrie Firmansyah Andre Sumingtio Angelica Christabelle Angelina, Vivian Anggeni, Tasya Anggreany, Elva Antonius, Jenifer Apriyanto, Reinardus Prasetyo Arista, Paula Bella Anggelina Budiono, Herlina CHANDRA, SANTOSO Chandra, Welly Charistine Charistine Claudianita, Felicia Cynthia, Vanessa Damestar Hutagalung David Manuel Emanuel, Richard Evieryata Febriani, Erika Francis Francis Galatio, Esterline Garten Huang, Lina Go, Feibi GUNA, WELVIN I Gunawan, Devina Gunawan, Yohandy Hansen Wijaya Harryanto Harryanto Hartono Hartono Hendrawan Hendrawan Herlin Tundjung Setijaningsih, Herlin Tundjung Hizkiel, Yusak David Indrajati, MF Djeny Intan Permata Sari intan permata sari Ira Ratna Sari Haryanto Putri Ira Ratna Sari Haryanto Putri Ivan Sebastian Januardi Januardi Januardi Januardi Jap, Yustina Peniyanti Jayanto, Veronica Jimmy Jimmy Josephine, Kezia Juniati Gunawan Juniati Gunawan, Juniati Leovika, Leovika Lie, Chyntia Marilyn Marilyn Marlina Permatasari Melsandy , Florensia Melyawati Melyawati Melyawati Melyawati MEYLISA JANUAR ISKANDAR Michelle, Michelle Mutiara, Shalsabilla Desi Ngesthi, Priscilla Oliviane NINI NINI Nisei, Bella Dwi Amalistie Nugraha, Meilisa Tri P Helen Widjaja Piserah, Maya Pricillia, Fanny Priscilia, Giovani Putra, Bryan Johannes Putra, Fransiscus Febryan Awiredjo Reynold Ari Renaldo Ticoalu Roy Sembel Roy Sembel Ruenli, Evangeline Davina Sandi Sandi Sandi Sandi Sandra, Silvia Santi Amalya Amini Sari , Intan Permata Shadrina, Ghina Sonny, Sonny SRI RAHAYU Sriwati Sriwati Sriwati Sriwati Stefanie Martchellia Suteja Sugiarto, Claudia Sulyanto, Pranandang SUSAN SUSAN Susanti, Olivia Sutjipto, Vanessa Fonda Sutrisno, Felicia Tan, Reynaldo Tania Alvianita Pramudya Timothy Tjandra Tjandra, Timothy Vania Magdalena Vania Vashtiany Sofyan Verawati Verawati Waluyo Welvin I Guna Wibowo, Jevennie Widiani, Viny Yoga Yuniadi