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Sahara, Ulfa
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Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Social Sciences

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The Impact of Independence, Audit Experience, Competence and Red Flags on Auditors, Fraud Detection Ability Sahara, Ulfa; Widiastuti, Ni Putu Eka
Journal of Economics and Social Sciences (JESS) Vol. 4 No. 2 (2025): Journal of Economics and Social Sciences (JESS)
Publisher : CV. Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/jess.v4i2.1153

Abstract

This study aims to examine the influence of independence, audit experience, competence, and red flags on auditors’ ability to detect fraud. Data were collected through the distribution of questionnaires to auditors working at Public Accounting Firms across Indonesia. The respondents consisted of auditors currently employed in these firms. The findings reveal that independence, audit experience, and red flags do not have a significant impact on auditors’ ability to detect fraud. However, the study demonstrates that competence significantly influences auditors’ effectiveness in detecting fraudulent activities.
Co-Authors Ni Putu Eka Widiastuti