Authors:

Kompiang Martina Dinata Putri, Dewa Gede Wirama, I Putu Sudana

Abstract:

“This study analyses the effect of fraud audit training, professional scepticism, and audit tenure on auditors’ ability to detect fraud. The sample of this study consisted of 42 auditors from public accounting firm in Bali in 2016. Samples are selected using purposive sampling technique. Fraud audit training, professional scepticism, and audit tenure were measured by the use of questionnaires. Data analysis technique used in this research is multiple linear regression. The result showsthat fraud audit training, professional scepticism, and audit tenure have positive effects on auditors’ fraud detection capabilities.”

Keywords

Keyword Not Available

Downloads:

Download data is not yet available.

References

References Not Available

PDF:

https://jurnal.harianregional.com/eeb/full-30779

Published

2017-12-20

How To Cite

PUTRI, Kompiang Martina Dinata; WIRAMA, Dewa Gede; SUDANA, I Putu. PENGARUH FRAUD AUDIT TRAINING, SKEPTISISME PROFESIONAL, DAN AUDIT TENURE PADA KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN.E-Jurnal Ekonomi dan Bisnis Universitas Udayana, [S.l.], p. 3795-3822, dec. 2017. ISSN 2337-3067. Available at: https://ojs.unud.ac.id/index.php/EEB/article/view/30779. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/EEB.2017.v06.i11.p03.

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

VOLUME.06.NO.11.TAHUN 2017

Section

Articles

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