Pengaruh Profesionalisme, Pengalaman, Risiko Audit, Dan Keahlian Audit Terhadap Pendeteksian Kecurangan
Year: 2023
Type: article
Study design: Observational Study
Abstract: . The Influence Of Professionalism, Experience, Audit Risk, And Audit Expertise On Fraud Detection. This study aims to determine whether there is an influence between professionalism, experience, audit risk, and audit expertise on fraud detection. The research method used in this research is quantitative. The place of this research is the Public Accounting Firm in the Bekasi and East Jakarta areas. The data used are primary data with data search techniques, namely distributing questionnaires directly to Public Accounting Firm and giving questionnaires. The sampling technique in this research is using purvosive sampling technique, which is taking a random sample from the required population. The data that has been collected is then processed using the SmartPLS computer program. Based on the test results, the professionalism variable has a significant positive effect on fraud detection, the experience variable has a significant positive effect on fraud detection, the audit risk variable has a significant positive effect on fraud detection, and the audit expertise variable has a significant positive effect on fraud detection. Keywords : Professionalism; Experience; Audit risk; and Audit expertise;
Authors: Gilang Wahyudi, Yuha Nadhirah Qintharah
Institution: Universitas Islam 45 Bekasi
Language: English
Subfield: Strategy and Management
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4387585504