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

Author

Listed:
  • 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)

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.

Suggested Citation

  • Lita Yanti (Corresponding Author) & Darwanis & Syukriy Abdullah & Muslim A. Djalil, 2018. "Influence of Competence, Professional Skeptism and Audit Knowledge on Financial Decrease Detection (Study on Inspectorate Aceh)," BRAND. Broad Research in Accounting, Negotiation, and Distribution, EduSoft Publishing, vol. 9(2), pages 13-21.
    • Handle: RePEc:bra:journl:v:9:y:2018:i:2:p:13-21
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