Skepticism and Professionalism to Fraud Detection Ability

descriptionPublicationkeyboard_double_arrow_right Article 31 Jul 2020Publisher:Universitas Muhammadiyah SidoarjoJournal:Journal of Accounting Science, volume 4, pages 70-85 (eissn: 2548-3501,

Copyright policy )

Authors: Hizkia Prayoga; Erina Sudaryati;

doi: 10.21070/jas.v4i2.1087

Skepticism and Professionalism to Fraud Detection Ability

- Summary
- Metrics

Abstract

This study aims to prove the impact of skepticism and professionalism on the fraud detection ability of internal government auditors in East Java Province. Primary data is usedto obtain data from respondents, namely 102 APIP taken with saturated samples. Thecollected data were then analyzed using SEM PLS version 3.0, where the results provethat skepticism and professionalism has a positive impact on Fraud Detection Ability

Related Organizations

Airlangga University
Indonesia

Impact byBIP!

	selected citations These citations are derived from selected sources. This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).	1
	popularity This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.	Average
	influence This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).	Average
	impulse This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.	Average

Found an issue? Give us feedback

1

Average

hybrid