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All Journal Jurnal Riset Akuntansi Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Moch Deny Setiawan
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Journal : Jurnal Riset Akuntansi

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Studi Literature: Pengaruh Teknik Audit Investigatif, Pengalaman Dan Profesionalisme Auditor Investigatif Dalam Pengungkapan Fraud Moch Deny Setiawan; Tri Ratnawati
Jurnal Riset Akuntansi Vol. 2 No. 1 (2024): February : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i1.1366

Abstract

This research aims to determine the influence of investigative audit techniques, experience and professionalism of investigative auditors on fraud disclosure. The research method used in this research is literature study. The results of this research are that investigative audit techniques have no effect on disclosure of fraud, experience has an effect on disclosure of fraud, professionalism of investigative auditors has a positive effect on disclosure of fraud. Further research is still needed to add variables such as forensic accounting, investigative auditing, professional skepticism, independence and code of ethics.
Co-Authors Immanuel Calvin Fernaldi Tri Ratnawati