Authors:

Cok Istri Mirah Pradnya Ningrat Pemayun, A.A. Ngurah Bagus Dwirandra

Abstract:

“The purpose of this study is to obtain empirical evidence of the positive influence of training audits on fraud detection capabilities, and professional skepticism to strengthen the positive influence of training audits on fraud detection capabilities. This research was conducted at the Bali Provincial Public Accountants Office registered with the Indonesian Institute of Certified Public Accountants. The population of this research is all auditors who work in KAP in Bali Province. The sample is determined using the purposive sampling method. The method of data collection is done using the questionnaire method and the data analysis techniques used are multiple linear analysis and moderated regression analysis. Based on the analysis it was found that audit training had a positive effect on lack of detection ability, and professional skepticism was able to strengthen the effect of audit training on fraud detection capabilities. Keywords: Fraud detection capabilities, audit training, and professional skepticism”

Keywords

Fraud detection capabilities, audit training, and professional skepticism

Downloads:

Download data is not yet available.

References

References Not Available

PDF:

https://jurnal.harianregional.com/akuntansi/full-44145

Published

2019-03-11

How To Cite

MIRAH PRADNYA NINGRAT PEMAYUN, Cok Istri; DWIRANDRA, A.A. Ngurah Bagus. Skeptisme Profesional Memoderasi Pengaruh Audit Training Pada Kemampuan Deteksi Kecurangan.E-Jurnal Akuntansi, [S.l.], v. 26, n. 3, p. 1689 - 1716, mar. 2019. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-44145. Date accessed: 02 Jun. 2025. doi:https://doi.org/10.24843/EJA.2019.v26.i03.p01.

Citation Format

ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

Vol 26 No 3 (2019)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License