Analysis Of Factors Influencing The Occupation Of Fraud Detection

Autor:	Gen Norman Thomas, Lely Indriaty
Jazyk:	English<br />Indonesian
Rok vydání:	2023
Předmět:	auditor experience forensic accounting fraud investigation audit. Accounting. Bookkeeping HF5601-5689 Finance HG1-9999
Zdroj:	Jurnal Akuntansi, Vol 27, Iss 2, Pp 359-379 (2023)
Druh dokumentu:	article
ISSN:	1410-3591 2549-8800
DOI:	10.24912/ja.v27i2.1428
Popis:	This study analyzes the influence of Forensic Accounting, Investigative Audit Capability and Auditor Experience on Fraud Detection in the Perspective of BPK and Central BPKP Auditors. The population of BPK and Central BPKP employees in Jakarta totaled 218 people, and the sample obtained was 97 people. The research method is quantitative to test the hypothesis and the data is processed by Smart PLS 3.00. The findings show that Forensic Accounting has no effect on fraud detection. Investigative Audit Ability has a significant effect on fraud detection and Auditor Experience has a significant effect on Fraud Detection. The results of the study show that forensic accountants are not fully involved in fraud detection efforts so that the influence of forensic accountants plays little role in fraud detection.
Databáze:	Directory of Open Access Journals
Externí odkaz:	https://doaj.org/article/e2bd9e97e4724092a1305e05b38a3df7 Zobrazit plný text záznamu View record in DOAJ