Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Luh Wulan Permatasari, Luh Wulan
Fakultas Ekonomi dan Bisnis Universitas Udayana
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH INDEPENDENSI DAN SKEPTISME PROFESIONAL TERHADAP KEMAMPUAN AUDITOR MENDETEKSI FRAUD: Studi Empiris Di KAP Se-Kota Bandung Permatasari, Luh Wulan
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (329.241 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 3.891

Abstract

The purpose of this study is to analyze and prove the effect of independence and professional skepticism on the auditor's ability to detect fraud. The population of this study is auditors who work in the Bandung City Public Accountant Office and the selected sample is auditors with S1 graduates and working for three years. There are 10 indicators to measure the independence variable, 15 indicators to measure professional skepticism, and 10 indicators to measure the auditor's ability to detect fraud. data that has been collected through a questionnaire and then processed using SPSS 25 with multiple linear regression analysis method. The resulting R square value is 92.3% and the sig. the independent variable and the skepticism variable are 0.000 and 0.005, respectively, so that the hypothesis is accepted. it means that the results of this study prove that the independent variable and the professional skepticism variable can increase the auditor's ability to detect fraud.
Co-Authors