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All Journal JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
Rissa Anandita
Universitas Diponegoro
Economics, Econometrics & Finance

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PENGARUH PEMAHAMAN RED FLAG TERHADAP DETEKSI KECURANGAN DENGAN PENGALAMAN AUDITOR SEBAGAI VARIABEL MODERASI Fakhmi Zakaria; Linda Ayu Oktoriza; Suhita Whini Setyahuni; Rissa Anandita
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 4, No 1 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i1.8304

Abstract

The purpose of this research is to investigate the impact of red flags on fraud detection, the impact of auditor experience on fraud detection, and the capacity of auditor experience to mitigate the impact of red flags on fraud detection. This study's sample included 57 auditors from the Central Java Provincial Regional Inspectorate. This is quantitative research. Partial Least Squares (PLS) analysis is utilized for data analysis, and SmartPLS software is employed. According to the study's findings, red flags have a strong positive influence on fraud detection, auditor experience has a significant effect on fraud detection, and auditor experience cannot attenuate the effect of comprehending red flags on fraud detection.
Co-Authors Fakhmi Zakaria Oktoriza, Linda Ayu Suhita Whini Setyahuni