PARADOKS Jurnal Ilmu Ekonomi · 2019 · 10 citations · 0 references
BusinessAccountancyAccountingAuditingFinancial AccountingForensic AccountingExternal AuditExternal AuditingFraud DetectionInternal AuditInternal AuditingProfessional SkepticismAudit DetectionAudit IndependenceFraud Detection AuditingMultiple RegressionRandom SamplingSimple Random Sampling
This study aims to examine the influence of auditor experience, independence and professional auditor skepticism on Fraud detection . This research was conducted at inspectorate office in South Sulawesi Province, where auditors as sample in research. Sampling using simple random sampling, with respondent sample 35. The type of data used in this study is the primary data. Data was collected by using questioner. The data analysis technique used multiple regression by using SPSS program. The result of the research shows that the Aauditor experience, independence and professional auditor skepticism has positive and significantly influence to fraud detection.