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All Journal Jurnal Nuansa: Publikasi Ilmu Manajemen dan Ekonomi Syariah Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak
Nasiatul Hana Fikriyah
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Journal : Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak

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Pengaruh Kemampuan Auditor Dalam Mendeteksi Fraud: Kompetensi, Profesionalisme dan Pengalaman Audit Nasiatul Hana Fikriyah; Cris Kuntadi
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 1 No. 2 (2024): Juni : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v1i2.93

Abstract

This article aims to determine the influence of competence, professionalism and audit experience in detecting fraud. This article was carried out by conducting a literature study from various research that has been carried out. This article reviews the factors that influence an auditor's ability to detect fraud, namely competence, professionalism and audit experience. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this literature review article are: 1) competency influences the auditor's ability to detect fraud. 2) professionalism influences the auditor's ability to detect fraud and 3) audit experience influences the auditor's ability to detect fraud.
Co-Authors Cris Kuntadi Luthfi Ajisantoso Nadiyatul Aulia Rani Meisya Fitriani