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FAKTOR – FAKTOR PENENTU TANGGUNG JAWAB AUDITOR DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN (Studi Kasus pada Kantor Akuntan Publik di Kota Palembang)

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This research aims to determine the influence of professional skepticism, audit experience, audit quality, audit tenure and audit fees in detecting fraud. The type of data used in this research is premier data obtained through distributing questionnaires. Respondents in this study were auditors who worked at the Public Accounting Firm (KAP) in Palembang City who were registered with the Indonesian Institute of Public Accountants 2024 with a total sample of 48 respondents. The data analysis technique used in this research is using outer and inner models through the SEM3.0 application, namely professional skepticism, audit experience, audit quality, audit tenure and audit fees as independent variables and detecting fraud as the dependent variable. The results of this research show that professional skepticism, audit experience, audit quality, audit tenure have a positive effect and are inversely proportional to audit fees which have a negative effect.

Availability
Inventory Code Barcode Call Number Location Status
2407002715T143981T1439812024Central Library (Referensi)Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T1439812024
Publisher
Indralaya : Fakultas Ekonomi Universitas Sriwijaya.,
Collation
xxi, 76 hlm.; ilus.; tab.; 28 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.450 7
Content Type
Text
Media Type
unmediated
Carrier Type
unspecified
Edition
-
Subject(s)
Audit Laporan keuangan
Prodi Akuntansi
Specific Detail Info
-
Statement of Responsibility
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No other version available

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