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All Journal Proceedings of Annual International Conference Syiah Kuala University - Social Sciences Chapter Ekonomikawan : Jurnal Ilmu Ekonomi dan Studi Pembangunan Jurnal Riset Akuntansi dan Bisnis JURNAL ILMIAH MANAJEMEN & BISNIS KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Hasil Pengabdian Kepada Masyarakat JURNAL MANAJEMEN INDUSTRI DAN LOGISTIK SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Akuntansi REMIK : Riset dan E-Jurnal Manajemen Informatika Komputer Enrichment : Journal of Management Jurnal Darma Agung International Journal Reglement & Society (IJRS) ABDI SABHA (Jurnal Pengabdian kepada Masyarakat) International Journal of Educational Review, Law And Social Sciences (IJERLAS) Proceeding International Seminar of Islamic Studies EXPLORER El-Qish: Journal of Islamic Economics Empowerment: Jurnal Pengabdian Masyarakat FRIMA: Festival Riset Ilmiah Manajemen & Akuntansi Jurnal Ekonomika Dan Bisnis Prosiding Seminar Nasional Universitas Serambi Mekkah International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings Jurnal Teknologi Pendidikan All Fields of Science Journal Liaison Academia and Sosiety Mandiri: Jurnal Akuntansi dan Keuangan Jurnal Pengabdian Harapan Bangsa Jurnal Teknologi Pendidikan Jurnal Ekonomi, Manajemen, Akuntansi
Zulia Hanum
Universitas Muhammadiyah Sumatera Utara
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Journal : Jurnal Akuntansi

 1 
Auditor's Proficiency North Sumatera: Unveiling Fraud With Skepticism Zulia Hanum
Jurnal Akuntansi Vol. 28 No. 2 (2024): May 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v28i2.2051

Abstract

Numerous instances of Fraud frequently arise within various companies, often stemming from lapses in the professional ethics of auditors. This research explores fraudulent activities by examining the impact of auditor experience, capabilities, and professional scepticism. The chosen research focus is Public Accounting Firms in North Sumatra, specifically Medan. Employing descriptive statistical analysis with quantitative data, the research utilises the saturated sampling method with a sample of 199 respondents from a population of 25 Public Accounting Firms. Hypothesis testing results reveal a significant correlation between Auditor Experience, Auditor Capability, and Professional Skepticism in detecting Fraud. The findings also indicate that Professional Skepticism significantly influences Auditor Capability in fraud detection. Moreover, the testing results suggest that the relationship between Auditor Experience and Auditor Capability is mediated by Professional Skepticism as an intervening variable, shedding light on the complex dynamics influencing fraudulent behaviour within the auditing profession.
Co-Authors Ade Gunawan Anggie Safitri Antoni Antoni Arfan Syahputra, Wan Arfansyah Putra, Wan Aulia, Aziz Bunga Aditi Dina Arfianti Siregar Eka Nurmala Sari Eka Nurmalasari Gundahara Hafni, Roswita Hafsah Hafsah Hafsah Hafsah Hastina Febriaty Hidayatul Aulia, Adinda Irfan, Irfan Iskandar Muda Isna Ardila Januri, Januri Jasman Saripuddin Jasman Saripuddin Jasman Saripuddin Jasman Saripuddin Hasibuan Jesica Heriani Manullang Jihan Faradila Julita Julita Lailan Safina Hasibuan Liani, Nur Sahara Maya Sari Muhammad Falhan Muhammad Farhan Muhammad Ikhwan Mulyawan Muhyarsyah, Muhyarsyah Nasution, Nadia Nirmadarningsih Hiya Nurlinda Oktafiana Akmal Ova Novi Irama Perlaban karo-karo Pohan, Fitri Timaro Pulungan, Lailan Azizah Puspita Saragih, Yenny RAIESA AMIN Retno Widia Ningsih Rina Bukit Rina Bukit Rini Astuti Riski Dwi Sahputra Rizky Putri Mahfuz Rosita Rosita Rukmini Rukmini Sara Wandari Saragih, Fitriani Saragih, Yenny Puspita Saripuddin Hsb, Jasman Seprida Hanum Silvia, Riska Sukma Damayanti Timor Tiansih Sasqia Zaidani Vivianti Novita Wan Adinda Irva Amelia Wesi Ultari Wesi Ultari Widia Astuty Wulandari, Chairani Yeni Pradila Zahra, Balqis Fairuz Zulfi Azhar