Authors:

I Made Bagus Angga Merta Permana, I Ketut Budiartha

Abstract:

“This study analyzes the effect of audit experience, auditor skepticism, auditor intuition, and auditor independence on auditor’s ability to detect fraud. The sample of this study consisted of 157 auditors from public accounting firm in East Java and Bali. Samples are selected using proportional sampling technique. Data was collected by distributing questionnaires. Data analysis technique used in this research is Structural Equation Modeling (SEM) using Partial Least Square (PLS) software. The results shows that that audit experience, auditor skepticism, auditor intuition, and auditor independence have positive effects on auditor’s ability to detect fraud”

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PDF:

https://jurnal.harianregional.com/eeb/full-88615

Published

2022-11-20

How To Cite

MERTA PERMANA, I Made Bagus Angga; BUDIARTHA, I Ketut. PENGARUH PENGALAMAN AUDIT, SKEPTISME, INTUISI, DAN INDEPENDENSI AUDITOR TERHADAP KEMAMPUAN AUDITOR MENDETEKSI KECURANGAN.E-Jurnal Ekonomi dan Bisnis Universitas Udayana, [S.l.], p. 1391-1406, nov. 2022. ISSN 2337-3067. Available at: https://ojs.unud.ac.id/index.php/EEB/article/view/88615. Date accessed: 08 Jul. 2024. doi:https://doi.org/10.24843/EEB.2022.v11.i11.p09.

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.11.NO.11.TAHUN.2022

Section

Articles

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