ManuScript Details
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Paper Id:
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IJARW1708
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Title:
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THE EFFECT OF COMPETENCE AND PROFESSIONAL SKEPTICISM ON FRAUD DETECTION SKILLS
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| Published in: |
International Journal Of All Research Writings |
| Publisher: |
IJARW |
| ISSN: |
2582-1008 |
| Volume / Issue: |
Volume 4 Issue 2 |
| Pages: |
9
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| Published On: |
8/8/2022 9:23:03 PM (MM/dd/yyyy) |
Main Author Details
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Name:
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Arman Kamal |
| Institute: |
STIE Tri Dharma Nusantara |
Co - Author Details
| Author Name |
Author Institute |
| Arifuddin |
Faculty of Economics and Business, Hasanuddin University, Makassa |
| Mediaty |
Faculty of Economics and Business, Hasanuddin University, Makassa |
| Arman Kamal |
Faculty of Economics and Business, Hasanuddin University, Makassa |
Abstract
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Research Area:
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Economics |
| KeyWord: |
Fraud detection skills, Competence, Professional skepticism, Inspektorat |
| Abstract: |
This study aims to examine the effect of professional competence and skepticism on fraud detection skills. The survey was conducted on auditors at 25 Inspectorates in South Sulawesi Province. Data were collected from 118 respondents using purposive sampling. The method of analysis using SEM. The results showed that professional competence and skepticism had an effect on fraud detection skills. Competence affects the attitude of professional skepticism. Competence affects fraud detection skills through professional skepticism. Competent auditors are able to apply professional skepticism better to detect fraud. They are more skeptical and sensitive to the symptoms of fraud. |
Citations
Copy and paste a formatted citation or use one of the links to import into a bibliography manager and reference.
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IEEE
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Arman Kamal, Arifuddin, Mediaty, Arman Kamal, "THE EFFECT OF COMPETENCE AND PROFESSIONAL SKEPTICISM ON FRAUD DETECTION SKILLS", International Journal Of All Research Writings,
vol. 4, no. 2, pp. 1-9, 2022.
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MLA
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Arman Kamal, Arifuddin, Mediaty, Arman Kamal "THE EFFECT OF COMPETENCE AND PROFESSIONAL SKEPTICISM ON FRAUD DETECTION SKILLS." International Journal Of All Research Writings,
vol 4, no. 2, 2022, pp. 1-9.
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APA
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Arman Kamal, Arifuddin, Mediaty, Arman Kamal (2022). THE EFFECT OF COMPETENCE AND PROFESSIONAL SKEPTICISM ON FRAUD DETECTION SKILLS. International Journal Of All Research Writings,
4(2), 1-9.
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THE EFFECT OF COMPETENCE AND PROFESSIONAL SKEPTICISM ON FRAUD DETECTION SKILLS
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THE EFFECT OF COMPETENCE AND PROFESSIONAL SKEPTICISM ON FRAUD DETECTION SKILLS
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