Pengaruh Auditor Responsibility, Professional Skepticism Dan Internal Control Terhadap Fraud Detection

Calvin Lazuardi, Hendro Lukman, Henny

Abstract


The objective of this research is to obtain empirical evidence about the effect of auditor responsibility,  professional  skepticism  and  internal  control  to  fraud  detection  from  the perspective of external auditor in Jakarta, Indonesia. This study used 65 external auditors as samples selected by convenience sampling. The data are primary data using questionnaires. The results of this research indicate that auditor responsibility does not have a significant effect on fraud detection, professional skepticism and internal control have a significant influence on fraud detection.


Keywords


Auditor Responsibility, Professional Skepticism, Internal Control, Fraud Detection

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DOI: http://dx.doi.org/10.24912/jpa.v1i2.5000

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