Jurnal Riset Ekonomi dan Akuntansi
Vol. 2 No. 2 (2024): June : JURNAL RISET EKONOMI DAN AKUNTANSI

Pengaruh Skeptisme Profesional dan Audit Investigatif terhadap Pengungkapan Fraud

Nanditya Andini (Unknown)
Eva Yanis Lafione (Unknown)
Nera Marinda Machdar (Unknown)

Article Info

Publish Date
02 May 2024

Abstract

An important consideration in every scientific article is the author's knowledge of theory and previous research. Previous research can improve phenomena and theories involving correlations between variables. The purpose of writing this article is to develop a hypothesis of the influence between variables to be used in subsequent research. The findings from this literature review are: 1) professional skepticism has a positive and significant effect on fraud disclosure; 2) investigative audits have a positive and significant effect on fraud disclosure.

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Journal Info
Jurnal Riset Ekonomi dan Akuntansi
Website

Abbrev

JREA

Publisher

INSTITUT TEKNOLOGI DAN BISNIS SEMARANG

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Topik dalam Jurnal ini berkaitan dengan aspek apapun dari Ekonomi, namun tidak terbatas pada topik berikut : Ekonomi , Corporate Governance, Etika Bisnis, Akuntansi Manajemen dan Pasar Modal dan ...