THE INFLUENCE OF AUDITOR AT AUDIT BOARD OF INDONESIA UNSERSTANDING FRAUD SCHEMES AND REDFLAGS ON FRAUD DETECTION

laila novri, laila murnigsih novrian wakhidah
Harti Budi Yanti, Harti Budi Yanti

OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Vol 8 No 2 (2024): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi

This research was conducted to determine the effect of understanding fraud schemes and understanding red flags in Auditors at the Audit Board of Indonesia (BPK) on fraud detection. This research is included in the type of quantitative research. The data method used is primary data with a survey method. The technique used is distributing questionnaires to BPK Examiners. This test was carried out using the SmartPLS technique as a data analysis tool. The results of the research show that understanding fraud schemes and understanding red flags among BPK auditors has a positive and significant effect on the auditor's ability to detect fraud in auditing financial reports.