The Influence of Forensic Audits, Internal Audits, Information Technology, Auditor Attitudes and Professional Skepticism on Fraud Disclosure

Winda Utami Br Siburian (Panca Budi Development University)
Auna Syafitri (Panca Budi Development University)
Rahelsa Octaviana (Panca Budi Development University)
Handriyani Dwilita (Panca Budi Development University)

Harmoni Economics: International Journal of Economics and Accounting
Vol. 2 No. 1 (2025): February: Harmoni Economics: International Journal of Economics and Accounting

This article examines the influence of Forensic Audit, Internal Audit, Information Technology, Auditor Attitude, and professional skepticism on Fraud Disclosure. The goal is to make a hypothesis about the influence of each variable that will be used in future research. The results of this article are: Forensic Accounting, Internal Audit, Information Technology, Auditor Attitude, and professional skepticism affect Fraud Disclosure.