Influence of Competence, Professional Skeptism and Audit Knowledge on Financial Decrease Detection (Study on Inspectorate Aceh)

Lita Yanti (Corresponding Author) (), Darwanis, Syukriy Abdullah and Muslim A. Djalil
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Lita Yanti (Corresponding Author): Faculty of Economics and Business, University of Syiah Kuala
Darwanis: Faculty of Economics and Business, University of Syiah Kuala
Syukriy Abdullah: Faculty of Economics and Business, University of Syiah Kuala
Muslim A. Djalil: Faculty of Economics and Business, University of Syiah Kuala

BRAND. Broad Research in Accounting, Negotiation, and Distribution, 2018, vol. 9, issue 2, 13-21

Abstract: This study aims to examine the influence of competence, professional skepticism and knowledge audit either jointly or separately to the financial fraud detection at Inspectorate Aceh. The unit of analysis in this study is all auditor/P2UPD/pemeriksa at the office of the InspectorateAceh. Sources of data in this study using primary data are the results of questionnaires obtained from respondent research. While the technique of collecting research data is done by the technique of spreading questionnaires. The analysis method used is Multiple Liniear Regression Analysis. The result of the research shows that the competence, professional skepticism and knowledge audit either jointly or separately affect the financial fraud detection at Inspectorate Aceh.

Keywords: Competence; Professional Skepticism; Audit Knowledge; Financial Fraud Detection. (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:bra:journl:v:9:y:2018:i:2:p:13-21

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