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Adawiyah, Rofiana
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Languange, Linguistic, Communication & Media Library & Information Science Social Sciences

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Pengaruh Akuntansi Forensik, Independensi, Dan Pengalaman Audit Terhadap Deteksi Fraud Kuntadi, Cris; Kirana Septiani, Anggi; Adawiyah, Rofiana
Journal of Comprehensive Science Vol. 1 No. 4 (2022): Journal of Comprehensive Science (Jcs)
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jcs.v1i4.78

Abstract

Pada dasarnya untuk meminimalkan kecurangan dapat dilakukan dengan pencegahan terhadap fraud, namun mengurangi fraud saja tidak cukup. Oleh karena itu, perlu adanya pendeteksian terhadap fraud. Tugas dan tanggung jawab akuntansi forensik adalah untuk mendeteksi atau mengungkapkan kecurangan atau fraud. Artikel ini mereview penelitian tentang faktor-faktor yang memengaruhi deteksi kecurangan, yaitu Akuntansi Forensik, Independensi, dan Pengalaman Audit. Tujuan dari tinjauan literatur ini adalah untuk mengembangkan hipotesis tentang pengaruh antar variabel untuk digunakan dalam penelitian selanjutnya. Hasil riset literatur ini adalah ilmu akuntansi forensik, independensi, dan pengalaman audit berpengaruh terhadap pendeteksian fraud. Hal ini berarti bahwa semakin baik ilmu akuntansi forensik, independensi, dan pengalaman audit yang dimiliki, maka semakin baik pula pelaksanaan dalam pendeteksian fraud tersebut
Literature Review: The Influence of Forensic Accounting, Independence, and Audit Experience on Fraud Detection Kuntadi, Cris; Septiani, Anggi Kirana; Adawiyah, Rofiana
Proceeding Kilisuci International Conference on Economic & Business Vol. 1 (2023): Proceeding Kilisuci International Conference on Economic and Business
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/nmga8862

Abstract

Research Aim : This article reviews research on the factors that influence fraud detection, there is Forensic Accounting, Independence, and Audit Experience. The purpose of this literature review is to develop hypotheses about the influence between variables for use in future research. Design/Method/Approach : The method of writing this scientific article is a qualitative method and literature review (literature review). Researching theories and relationships or influences between variables from books and online journals sourced from Mendeley, Google Scholar, and other online media sources. Research Finding : The results of this literature review show the influence of forensic accounting variables, independence, and audit experience, on fraud detection. This means that the better forensic accounting knowledge, independence, and audit experience you have, the better the implementation of fraud detection will be. Theoretical contribution/Originality : - Research limitation : -
Co-Authors Cris Kuntadi Idel Eprianto Kirana Septiani, Anggi Rachmat Pramukty Septiani, Anggi Kirana Yuniar Rahmawati, Yuniar