DETERMINAN FRAUD DETECTION DENGAN SPESIALISASI INDUSTRI AUDITOR SEBAGAI VARIABEL MODERASI.

RUSLI, ARRUM AZZAHRA and Yusnaini, Yusnaini and Sukanto, Sukanto (2025) DETERMINAN FRAUD DETECTION DENGAN SPESIALISASI INDUSTRI AUDITOR SEBAGAI VARIABEL MODERASI. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the influence of professional skepticism, auditor ethics, and audit technology on fraud detection, with auditor industry specialization as moderating variable. Data analysis was carried out using Structural Equation Modeling (SEM) PLS with SMART PLS 4 software. The respondents were 233 auditors from 88 Public Accounting Firms in Indonesia, and they participated in this study through questionnaire. This results show that professional skepticism, auditor ethics, and audit technology have a positive and significant effect on fraud detection. Auditor industry specialization strenghthens professional skepticism and audit technology on fraud detection but weakens the effect of audit ethics on fraud detection. These findings are supported by attribution theory and the technology acceptance model.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Fraud Detection, Professional Skepticism, Auditor Ethics, Audit Technology, Auditor Industry Specialization
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 60101-Economics (S2)
Depositing User:	Arrum Azzahra Rusli
Date Deposited:	21 Jul 2025 03:40
Last Modified:	21 Jul 2025 03:40
URI:	http://repository.unsri.ac.id/id/eprint/179450

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