The Effect of Auditor’s Professional Skepticism and Auditor’s Independency on Fraud Detection
Daftar Isi:
- In addition to establish good governance, the role of Government Internal Supervisory Apparatus (APIP) is huge. Moreover, nowadays the insistence of good governance is heightened due to the implementation of good governance is one of the ways to prevent and eradicate corruption, collusion and nepotism (KKN) or fraud which is currently increasingly prevalent in the public sector in Indonesia back then. The minimum attitudes that auditor/Government Internal Supervisor should have in detecting fraud are professional scepticism and independency. This research involved investigative auditors at the Inspectorate General of the Ministry of Finance and also the Ministry of Education and Culture. By using the questionnaire as a method of data collection and sample selection by using saturated samples then SmartPLS 3 is used to analyze the data in this study. The results of this study indicate that auditor’s professional skepticism and auditor’s independency has a positive influence on fraud detection.