Article Per Year (5 Year)
p-Index From 2020 - 2025
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This Author published in this journals
All Journal Jurnal Ekonomi Manajemen Sistem Informasi
Sitti Hadija, Sitti
FKIP UNTAD
Economics, Econometrics & Finance

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Faktor-Faktor yang Mempengaruhi Kemampuan Auditor dalam Mendeteksi Kemampuan Auditor Mendeteksi Kecurangan (Literatur Review) Hadija, Sitti; Kuntadi, Cris
Jurnal Ekonomi Manajemen Sistem Informasi Vol. 4 No. 3 (2023): Jurnal Ekonomi Manajemen Sistem Informasi (Januari - Februari 2023)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/jemsi.v4i3.1327

Abstract

This article reviews the factors that influence the auditor's ability to detect fraud, the variables studied are: competence, audit experience and professional skepticism, a study of audit literature. The purpose of writing this literature review article is to build a hypothesis on the influence between variables for use in further research. The method of writing this article is descriptive qualitative and literature review. The results of this literature review article are: 1) Competence has a significant effect on the Auditor's Ability to Detect Fraud; 2) Audit Experience has a significant effect on the Auditor's Ability to Detect Fraud; and 3) Professional skepticism has a significant effect on the auditor's ability to detect fraud.
Co-Authors Cris Kuntadi Jusman Mansyur R. Sapto Hendri Boedi Soesatyo