Jurnal Riset Keuangan dan Akuntansi (JRKA)
Vol 10 No 2 (2024): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)

PENGARUH PENGALAMAN AUDITOR, SKEPTISME, INTUISI, RISIKO AUDIT DAN KEAHLIAN FORENSIK TERHADAP PENDETEKSIAN KECURANGAN (FRAUD)

Juliyanti, Kania (Unknown)
Muslim, Ade Imam (Unknown)



Article Info

Publish Date
15 Aug 2024

Abstract

This research aims to determine the influence of auditor experience, skepticism, intuition, audit risk, and forensic expertise on fraud detection at Public Accounting Firms in Bandung City. This research is a type of quantitative research. The sampling technique was carried out using purposive sampling technique. So the samples obtained were 11 public accounting offices in Bandung City. The data collection technique used was a questionnaire distribution. The data analysis technique used in this research is multiple linear regression analysis with the SPSS 24 software tool. The results of this research show that auditor experience, skepticism, audit risk and forensic expertise influence fraud detection while intuition has no influence on fraud detection. and simultaneously the auditor's experience, skepticism, intuition, audit risk, and forensic expertise influence fraud detection.Keywords: auditor's experience, skepticism, intuition, audit risk, forensic expertise, and fraud detection.

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Journal Info

Abbrev

jrka

Publisher

Subject

Economics, Econometrics & Finance

Description

JRKA (Jurnal Riset Keuangan dan Akuntansi) diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi Universitas Kuningan secara berkala dua kali dalam satu tahun yaitu pada bulan Februari dan Agustus. Tujuan jurnal ini adalah untuk mempublikasikan hasil riset Keuangan dan Akuntansi yang relevan ...