<![CDATA[This research was conducted with the aim of knowing and testing the influence of experience, independence and professional skepticism of auditors on fraud detection. This research was conducted at a Public Accounting Firm in Central Java. The sample used was 37 auditors. The data in this study was collected using a questionnaire method. The data analysis technique used is Multiple Linear Regression Analysis. The results of hypothesis testing show that experience has a positive effect on fraud detection, independence has a positive effect on fraud detection, and Auditor Professional Skepticism has a positive effect on fraud detection. Based on the results of the multiple linear regression test, it was found that the independence variable was the most dominant variable in detecting fraud.]]>
Copyrights © 2024
