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All Journal Jurnal Riset Akuntansi Politala
Affandi, Abigail Marcia Junandi
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Economics, Econometrics & Finance

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PENGARUH KOMPETENSI, INDEPENDENSI, DAN SKEPTISME PROFESIONAL TERHADAP KEMAMPUAN AUDITOR MENDETEKSI KECURANGAN Affandi, Abigail Marcia Junandi
Jurnal Riset Akuntansi Politala Vol 7 No 1 (2024): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v7i1.234

Abstract

This research aims to see the effect of competence, independence, and professional skepticism on the auditor's ability to detect fraud. This research was conducted using a literature study method obtained from theoretical studies and relevant previous research. The results of this literature study research indicate that competence has a positive effect on the auditor's ability to detect fraud, independence has a positive effect on detecting fraud in auditors, and professional skepticism also has a positive effect on the auditor's ability to detect fraud.
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