Journal of Accounting Science
Vol 4 No 2 (2020): July

Skepticism and Professionalism to Fraud Detection Ability

Prayoga, Hizkia (Unknown)
Sudaryati, Erina (Unknown)

Article Info

Publish Date
31 Jul 2020

Abstract

This study aims to prove the impact of skepticism and professionalism on the fraud detection ability of internal government auditors in East Java Province. Primary data is usedto obtain data from respondents, namely 102 APIP taken with saturated samples. Thecollected data were then analyzed using SEM PLS version 3.0, where the results provethat skepticism and professionalism has a positive impact on Fraud Detection Ability

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Journal Info
Journal of Accounting Science
Website

Abbrev

jas

Publisher

Universitas Muhammadiyah Sidoarjo

Subject

Economics, Econometrics & Finance

Description

Aim: to facilitate scholar, researchers, and teachers for publishing the original articles of review articles. Scope: accounting science include: financial accounting, management accounting, tax accounting, islamic accounting and ...